Hollywood Cemetery Co. v. Commonwealth
Supreme Court of Virginia
Error to a. judgment of, the Hustings Court of city of Richmond, on a motion to correct an erroneous assessment. Judgment for the Commonwealth. Plaintiff assigns error.
1Opinion of the CourtPrentis, J.
The question to be determined in this case is whether or not the intangible property, in which the accumulated funds *108of the Hollywood Cemetery Company, a corporation, are invested, is liable to taxation. The trial court decided the question against the company, which is here alleging error and seeking relief against that judgment. The correctness of the decision depends upon the proper construction of pertinent sections of Article 13 of the Constitution of 1902, on taxation and finance.
Section 168 requires that all property, except as therein-after provided, shall be taxed; and so much of…
2Cases cited8 opinions
- Inhabitants of Milford v. County Commissioners of WorcesterMassachusetts Supreme Judicial Court · 1912
- Johnson v. MannSupreme Court of Virginia · 1883
- State ex rel. Mount Mora Cemetery Ass'n v. CaseySupreme Court of Missouri · 1908
- London Bros. v. National Exchange BankCourt of Appeals of Virginia · 1917
- Commonwealth v. Lexington Cemetery Co.Court of Appeals of Kentucky · 1902
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In Re: Hillcrest Memorial GardensWest Virginia Supreme Court · 1961
- Warwick County v. City of Newport NewsSupreme Court of Virginia · 1930
- County of York v. Peninsula Airport CommissionSupreme Court of Virginia · 1988
- City of Richmond v. Southside Day Nursery Ass'nSupreme Court of Virginia · 1966
- Fireman's Mutual Aid Ass'n v. CommonwealthSupreme Court of Virginia · 1936
4 more not listed; retrieve them via the Exa API.