Heth v. Commonwealth
Supreme Court of Virginia
Error to a judgment of the. Circuit Court of Montgomery county, on a petition to correct an erroneous inheritance tax assessment. Judgment for the Commonwealth. Petitioner assigns error.
1DissentSims, J.
If the commissioner of the revenue (under sec. 508 of the Code as amended by Acts 1918, p. 432) had assessed the omitted tax involved in this case; or had the clerk who assessed the tax given the notice required by section S'bf the act of 1918 (Acts 1918, p. 420), I am disposed to think it could have been held that section 508, as amended .as aforesaid, when construed along with the other statute law of the State on the subject, provided for, and that the taxpayer was in fact and in accordance with the statute law of the State afforded, due process of law. Bút as I understand the record the…
2Cases cited1 opinion
- Withers v. Jones'Supreme Court of Virginia · 1920