Peters v. City of Lynchburg
Supreme Court of Virginia
Appeal from decree of tlie circuit court of the city of Lynchburg in the chancery suit of Wm. E. Peters, executor of Don T. C. Peters, deceased, and trustee under his will for Julia Tribble, now the wife of Col. Frank Huger, to enjoin and prevent the said city from levying and collecting ■a collateral inheritance tax of five per centum upon a legacy of $10,000, bequeathed by the testator to Mrs. Huger.
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Appeal from decree of tlie circuit court of the city of Lynchburg in the chancery suit of Wm. E. Peters, executor of Don T. C. Peters, deceased, and trustee under his will for Julia Tribble, now the wife of Col. Frank Huger, to enjoin and prevent the said city from levying and collecting ■a collateral inheritance tax of five per centum upon a legacy of $10,000, bequeathed by the testator to Mrs. Huger. The circuit court decided that the city had the power to impose the tax, and dissolved the injunction with costs. ‘The complainant obtained an appeal to this court.
1Opinion of the CourtAnderson, J.
The question raised by the record in this 'case is, Has the city of Lynchburg power to assess and collect a collateral inheritance tax ?
The power was claimed by the State under the constitution of 1851. By § 22, art. 4, of that instrument, it was declared that “Taxation shall be equal and uniform throughout the Commonwealth, and all property other than slaves shall be taxed in proportion to its value, which shall be ascertained in such manner as may be prescribed by law.” It was regarded as a very doubtful question whether the legislature had the power to impose such a tax under that…
2Cited by13 opinions
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- Town of Danville v. PaceSupreme Court of Virginia · 1874
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