Richmond Trust Co. v. Christian
Supreme Court of Virginia
1Opinion of the CourtWest, J.
The major question involved in this ease is:. Does money erroneously paid by the Richmond Trust Company to the city of Richmond in settlement of taxes assessed against the holders of shares of the capital stock of the company, and thereafter refunded to the company, belong to the individual shareholders or to the Trust Company?
In 1915, 1919 and 1920, pursuant to the provisions of section 17 of the tax bill, the defendant, Richmond Trust Company, located at Richmond, Virginia, reported to the commissioner of the revenue of the city of Richmond the names and residences of its stockholders and…
2Cases cited5 opinions
- United States v. WoodwardSupreme Court of the United States · 1921
- Merchants' Nat. Bank of Richmond v. RichmondSupreme Court of the United States · 1921
- Union Bank of Richmond v. City of RichmondSupreme Court of Virginia · 1897
- Cary v. Northwestern Mutual Life InsuranceSupreme Court of Virginia · 1920
- Main Street Bank, Inc. v. City of RichmondSupreme Court of Virginia · 1918
3Cited by3 opinions
- United States v. WoodCourt of Appeals for the Fourth Circuit · 1938
- J. Maury Dove Co. v. New River Coal Co.Court of Appeals of Virginia · 1928
- Victor Products Corp. v. Yates-American Mach. Co.Court of Appeals for the Fourth Circuit · 1932