Legal Opinion

Phillips v. City of Portsmouth

Supreme Court of Virginia

Decided June 12, 1913PublishedCited by 8 opinions

Error to a judgment of the Circuit Court of the city of Portsmouth in an action of assumpsit. Judgment for the defendant. Plaintiff assigns error.

1Opinion of the Court

Keith, P.,

delivered the opinion of the court.

The first ground of demurrer to the declaration in this case is: “That the tax imposed by the city of Portsmouth on the capital stock of the Portsmouth and Suffolk Water Company for the years 1901, 1902, 1903 and 1904 was not a tax, levy or assessment imposed upon any property or works of the Portsmouth and Suffolk Water Company, or its successors, necessary for the supply of ivater, as contemplated by the provisions of the contract between the city of Portsmouth and the Portsmouth and Suffolk Water Company, as set out in the plaintiff’s…

2Cases cited8 opinions

  1. Farrington v. TennesseeSupreme Court of the United States · 1878
  2. Grant v. City of DavenportSupreme Court of Iowa · 1873
  3. Monroe Water Works Co. v. City of MonroeWisconsin Supreme Court · 1901
  4. Cartersville Improvement, Gas & Water Co. v. Mayor of CartersvilleSupreme Court of Georgia · 1892
  5. Town of Phoebus v. Manhattan Social ClubSupreme Court of Virginia · 1906

3 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Security Nat. Bank of Watertown, SD v. YoungCourt of Appeals for the Eighth Circuit · 1932
  2. City of Richmond v. Virginia Railway & Power Co.Supreme Court of Virginia · 1919
  3. Armour & Co. v. Whitney & Kemmerer, Inc.Supreme Court of Virginia · 1935
  4. City of Parkersburg v. Baltimore & O. R.Court of Appeals for the Fourth Circuit · 1923
  5. Tampa Shipbuilding & Engineering Co. v. City of TampaSupreme Court of Florida · 1931

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