Tiller v. Excelsior Coal & Lumber Corp.
Supreme Court of Virginia
Appeal from a decree of the Circuit Court of Dickenson county. Decree for complainants. Defendant appeals.
1Opinion of the CourtWhittle, J.
On January 1, 1906, the appellee, the Excelsior Coal and Lumber Corporation, owned 14,344 acres of land in fee, and 9,050 acres of coal and mineral, in Dickenson county, Virginia. The commissioner of the revenue assessed the appellee with taxes on the first-named tract, and also on 6,316 acies of coal and mineral, instead of 9,050 acres, the correct acreage owned by the corporation, for the year 1906.
On July 16, 1901, the appellee obtained from the Circuit Court of Dickenson county orders exonerating it from payment of taxes and levies for the year 1906 on 6,851 acres of land in fee, being…
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