Posey v. Commonwealth
Supreme Court of Virginia
Error to a judgment of the Corporation Court of City of Roanoke, on a motion to correct an erroneous assessment. Judgment for Commonwealth. Plaintiffs assign error.
1Opinion of the CourtBurks, J.
The plaintiffs in error are the nieces, and, as such, sole heirs'of A. M. Fuller, from whom they inherited real estate in this State of the appraised value of $378,050. This inheritance was assessed with collateral inheritance taxes to the State to the amount of $41,707.50, which amount was arrived at by assessing the first $50,000 at the rate of five per cent., the next $200,000 at the rate of ten per cent, and the remaining $128,050 at fifteen per cent This assessment was made under Acts 1916, chapter 484, page 812. The plaintiffs in error claimed that, under the act aforesaid, the…
2Cases cited5 opinions
- Tyson v. ScottSupreme Court of Virginia · 1914
- Sherwood v. Atlantic & Danville Railway Co.Supreme Court of Virginia · 1897
- Funkhouser v. SpahrSupreme Court of Virginia · 1904
- Postal Telegraph Cable Co. v. N. & W. R. R.Supreme Court of Virginia · 1892
- Hoover v. SaundersSupreme Court of Virginia · 1906
3Cited by38 opinions
- George M. Epps, Sheriff of City of Petersburg, Virginia v. CommonwealthCourt of Appeals of Virginia · 2006
- Matthew B. Goodall, an Infant by His Father and Next Friend, Robert B. Goodall Robert B. Goodall Kathleen N. Goodall v. Stafford County School BoardCourt of Appeals for the Fourth Circuit · 1991
- Garcia v. CommonwealthCourt of Appeals of Virginia · 2003
- Joshua Saquan Maurice Eley v. Commonwealth of VirginiaCourt of Appeals of Virginia · 2019
- Jones v. RheaSupreme Court of Virginia · 1921
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