Legal Opinion

Tiller v. Excelsior Coal & Lumber Corp.

Supreme Court of Virginia

Decided September 9, 1909PublishedCited by 5 opinions

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…

2Cases cited2 opinions

  1. Town of Wytheville v. Johnson'sSupreme Court of Virginia · 1908
  2. Pardee v. CommonwealthSupreme Court of Virginia · 1904

3Cited by5 opinions

  1. Commonwealth v. CarterSupreme Court of Virginia · 1920
  2. Warwick County v. City of Newport NewsSupreme Court of Virginia · 1930
  3. Commonwealth ex rel. Moore v. P. Lorillard Co.Supreme Court of Virginia · 1923
  4. Commonwealth v. WilsonSupreme Court of Virginia · 1925
  5. Scottish Union & National Insurance v. City of WinchesterSupreme Court of Virginia · 1909

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