Legal Opinion

Commonwealth v. City of Richmond

Supreme Court of Virginia

Decided March 12, 1914PublishedCited by 16 opinions

. Error to a judgment of the Hustings Court of the city of Richmond on a petition by said city to correct an erroneous assessment. Judgment for the petitioner, Commonwealth assigns error.

1Opinion of the Court

Caüdwell, J.,

delivered the opinion of the court.

The commissioner of the revenue for the city of Richmond, in the mode prescribed by law, assessed taxes in favor of the Commonwealth of Virginia for the -year 1912, amounting to $35,640.50 upon certain properties and utilities owned by the city, including an auditorium building, water works, gas works and sewerage system, and certain grounds and buildings owned and used by the city for the use and operation of said properties *71and utilities, which, are set out and described, and the separate values thereof stated, in the assessment made by the…

2Cases cited9 opinions

  1. Meriwether v. GarrettSupreme Court of the United States · 1880
  2. Fallsburg, &c. Co. v. AlexanderSupreme Court of Virginia · 1903
  3. Commonwealth v. Lynchburg Young Men's Christian Ass'nSupreme Court of Virginia · 1914
  4. In Re the Appraisal of the Property of HamiltonNew York Court of Appeals · 1896
  5. Commonwealth v. Trustees of Hampton Normal & Agricultural InstituteSupreme Court of Virginia · 1907

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3Cited by16 opinions

  1. City of Louisville v. Cromwell, TreasurerCourt of Appeals of Kentucky (pre-1976) · 1930
  2. Anderson v. SissonSupreme Court of Virginia · 1938
  3. City of Idaho Falls v. PfostIdaho Supreme Court · 1933
  4. Smith v. RamseySupreme Court of Virginia · 1914
  5. City of Newport News v. Warwick CountySupreme Court of Virginia · 1932

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