Supervisors of Montgomery County v. Tallant
Supreme Court of Virginia
Appeal from a decree of the Circuit Court of Montgomery county pronounced at its May term, 1898, in a suit in chancery wherein the appellee was the complainant, and the appellants were the defendants. The appellee filed his hill in the Circuit Court Of Montgomery county to enjoin the Board of Supervisors and the Treasurer of Montgomery county from collecting a tax which had been assessed by the Board on the capital employed by the appellee in his business, as a merchant.
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Appeal from a decree of the Circuit Court of Montgomery county pronounced at its May term, 1898, in a suit in chancery wherein the appellee was the complainant, and the appellants were the defendants. The appellee filed his hill in the Circuit Court Of Montgomery county to enjoin the Board of Supervisors and the Treasurer of Montgomery county from collecting a tax which had been assessed by the Board on the capital employed by the appellee in his business, as a merchant. The appellants demurred to and answered the bill. At the hearing, the injunction granted when the bill was filed was…
1Opinion of the CourtHarrison, J.
The question presented by this record is as to the power of the Board of Supervisors of Montgomery county to assess for taxation for county, school, and district purposes, the capital employed by a merchant in his mercantile business.
It is conceded that, for county purposes, the Supervisors can only levy taxes upon such property as is assessed with State taxes within the county; that they cannot look beyond the subjects of taxation provided by the Legislature, as it is the province of that body alone to provide when, how, and for what purposes a tax shall be laid, and to provide the subjects…
2Cases cited2 opinions
- Combined Saw & Planer Co. v. FlournoySupreme Court of Virginia · 1892
- Va. & Tenn. R. R. v. Washington CountySupreme Court of Virginia · 1878
3Cited by17 opinions
- Harvey Coal & Coke Co. v. DillonWest Virginia Supreme Court · 1905
- Commonwealth v. P. Lorillard Co.Supreme Court of Virginia · 1921
- County of Sussex v. JarrattSupreme Court of Virginia · 1921
- Brown v. CommonwealthSupreme Court of Virginia · 1900
- Ohio v. HarrisCourt of Appeals for the Sixth Circuit · 1916
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