Va. & Tenn. R. R. v. Washington County
Supreme Court of Virginia
These were applications by the Virginia and Tennessee Railroad Company to the county court of Washington County, to be exonerated from assessments of taxes for county, township, school and road purposes, upon their real estate in the county, consisting of that part of their road lying in said county. It appears that the several township assessors had placed the said land on their books, at a valuation fixed by them, and the tax-tickets had been issued.
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These were applications by the Virginia and Tennessee Railroad Company to the county court of Washington County, to be exonerated from assessments of taxes for county, township, school and road purposes, upon their real estate in the county, consisting of that part of their road lying in said county. It appears that the several township assessors had placed the said land on their books, at a valuation fixed by them, and the tax-tickets had been issued. And thereupon the railroad company presented their petition to the court to be exonerated from the payment of these taxes. One of the cases…
1Opinion of the CourtStaples, J.
At the time of the commencement of this controversy, in the year 1871. the Virginia and Tennessee Railroad Company was required, by act of the legislature, to report annually to the auditor of public accounts the estimated value of all its real and personal estate of every description. It was also required to report quarterly the net earnings of the road for the three preceding months, and at the same time to pay into the treasury of the state the taxes imposed by law. So that the companv, instead of being assessed in the different counties in which its road was located, was assessed as an…
2Cases cited1 opinion
- Gilkeson v. Frederick justicesSupreme Court of Virginia · 1856
3Cited by10 opinions
- Supervisors of Montgomery County v. TallantSupreme Court of Virginia · 1899
- Atlantic & Danville Railway Co. v. LyonsSupreme Court of Virginia · 1902
- S. V. R. R. v. Supervisors of Clarke CountySupreme Court of Virginia · 1884
- Baltimore & Ohio Railroad v. KoontzSupreme Court of Virginia · 1883
- Elyton Land Co. v. Mayor of BirminghamSupreme Court of Alabama · 1889
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