Legal Opinion

Pendleton v. Commonwealth

Supreme Court of Virginia

Decided September 16, 1909PublishedCited by 21 opinions

Error to a judgment of the Circuit Court of Augusta county on an application to correct an erroneous assessment of personal property for taxation. Judgment for the Commonwealth. Applicant assigns error.

1Opinion of the CourtBuchanan, J.

The plaintiff in error, who was the plaintiff in the trial court, was assessed for the year 1908 with certain taxes in Pastures District, Augusta county, to-wit: poll tax $1.50, on $50,000 of bonds, on $100 cash in bank, and on an income of $7,000. This assessment he claims was erroneous, on the ground that he was not a resident of the State during the year 1908. In the time prescribed by statute, he filed his petition in the circuit court for that county to have said assessment corrected. The court declined to grant the relief sought, and dismissed his petition. To that order this writ of…

2Cases cited5 opinions

  1. Barron v. City of BostonMassachusetts Supreme Judicial Court · 1905
  2. Lindsay v. MurphySupreme Court of Virginia · 1882
  3. Commonwealth v. Williams'Supreme Court of Virginia · 1904
  4. Robinson v. GardinerSupreme Court of Virginia · 1868
  5. Selden v. BrookeSupreme Court of Virginia · 1906

3Cited by21 opinions

  1. Reynolds v. Lloyd Cotton MillsSupreme Court of North Carolina · 1919
  2. Deal's Adm'r v. Merchants & Mechanics Savings BankSupreme Court of Virginia · 1917
  3. Cooper's Adm'r v. CommonwealthCourt of Appeals of Virginia · 1917
  4. Howe v. HoweSupreme Court of Virginia · 1942
  5. Smith v. Smith'sSupreme Court of Virginia · 1918

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