Commonwealth v. Hutzler
Supreme Court of Virginia
Error to an order of the Hustings Court of city of Richmond, in a proceeding to correct an erroneous assessment. The order relieved, the applicant from payment of an ad valorem tax, and the Commonwealth assigned error.
1Opinion of the Court
Kelly, J.,
delivered the opinion of the court.'
Henry S. Hutzler, doing business as a private banker under the name of Henry S. Hutzler & Company, was assessed with and paid for the year 1915, a State license tax measured by the capital employed in his banking business, pursuant to the provisions of sections 77 and 78 of the statute commonly known as the tax bill. For the same year he was assessed with an ad valorem. State tax on such capital under section 8 of the tax bill (Laws [Ex. Sess.] 1902-3-4, C 148 [Code 1904, p. 2232]) as amended by the act of March 17, 1915 (Acts [ExISess.] 1915,…
2Cases cited4 opinions
- Treat v. WhiteSupreme Court of the United States · 1901
- Morgan v. CommonwealthSupreme Court of Virginia · 1900
- Newport News & Old Point Railway & Electric Co. v. City of Newport NewsSupreme Court of Virginia · 1902
- Supervisors of Montgomery County v. TallantSupreme Court of Virginia · 1899
3Cited by15 opinions
- Commonwealth v. Appalachian Electric Power Co.Supreme Court of Virginia · 1951
- County of Sussex v. JarrattSupreme Court of Virginia · 1921
- Commonwealth v. StringfellowSupreme Court of Virginia · 1939
- Portland Terminal Co. v. HindsSupreme Judicial Court of Maine · 1944
- Commonwealth v. CarterSupreme Court of Virginia · 1956
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