Boer War Spectacle v. Commonwealth
Supreme Court of Virginia
Error to a judgment of the Circuit Court of Henrico county, upon a petition to correct an alleged erroneous assessment of a license tax. To a judgment refusing to correct said assessment, the petitioner assigns error.
1Opinion of the CourtHarrison, J.
The only issue in this case is whether the plaintiff is liable for the assessment of a license tax under section 109 of the *654revenue or tax bill, found in chapter 148 of acts of the General Assembly, 1902-3, pp. 205-6, or whether its liability for a license tax is under section 106 of such tax bill.
Section 109, under which the assessment was made, provides for the assessment of licenses to “Shows, Circuses and Menagaries;” and stipulates for the payment of one hundred dollars for each performance of such show, circus or menagerie, if wdthin a city, or within five miles of a city, of more than…
2Cited by2 opinions
- Hot Springs Lumber & Manufacturing Co. v. RevercombSupreme Court of Virginia · 1909
- Richards v. StateOhio Supreme Court · 1924