Legal Opinion

City of Richmond v. Drewry-Hughes Co.

Supreme Court of Virginia

Decided November 23, 1916PublishedCited by 19 opinions

Error to a judgment of the Hustings Court of the city of Richmond. Judgment for petitioners. Defendant assigns error.

1Opinion of the Court

Harrison, P.,

delivered the opinion of the court.

This proceeding involves the right of the city of Richmond to assess the capital of merchants with an ad valorem tax in excess of thirty cents on the one hundred dollars.

By an ordinance approved April 9, 1915, the city assessed the capital employed by the defendant in error in its business as a merchant at the rate of $1.40 on the hundred dollars, and now appeals from the decision of the lower court holding that its power to levy such a tax was limited to thirty cents on the one hundred dollars. It is true that the city of Richmond, under its…

2Cited by19 opinions

  1. Illinois Consolidated Telephone Co. v. Illinois Commerce CommissionIllinois Supreme Court · 1983
  2. South East Public Service Corp. v. CommonwealthSupreme Court of Virginia · 1935
  3. Hannabass v. Maryland Casualty Co.Supreme Court of Virginia · 1938
  4. Commonwealth v. SandersonSupreme Court of Virginia · 1938
  5. R. Cross, Inc. v. City of Newport NewsSupreme Court of Virginia · 1976

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