Commonwealth v. Smallwood Memorial Institute
Supreme Court of Virginia
Error to an order of the Circuit Court of Surry county, on a motion to correct an erroneous assessment. Order for plaintiff. Commonwealth assigns error.
1Opinion of the CourtPrentis, J.
This is a proceeding for redress against alleged erroneous assessments of taxes, State and local, under sections 567, 568 and 571 of the Code. Smallwood Memorial Institute, claiming to be the equitable owner of certain real and personal property, the legal title to which was in Rosa E. Smallwood, and Rosa E. Smallwood and J. R. Pollard, trustees for Thelma Smallwood, made its application under the sections referred to, and secured the relief desired, and from the order granting such relief this writ of error was allowed upon the petition of the Auditor of Public Ac counts and the county of…
2Cases cited2 opinions
- Commonwealth v. Lynchburg Young Men's Christian Ass'nSupreme Court of Virginia · 1914
- Commonwealth v. Trustees of Hampton Normal & Agricultural InstituteSupreme Court of Virginia · 1907
3Cited by17 opinions
- Commonwealth v. P. Lorillard Co.Supreme Court of Virginia · 1921
- Harper v. Virginia Department of TaxationSupreme Court of Virginia · 1995
- County of Hanover v. Trustees of Randolph-Macon CollegeSupreme Court of Virginia · 1962
- Chesapeake & Potomac Telephone Co. v. City of Newport NewsSupreme Court of Virginia · 1952
- Warwick County v. City of Newport NewsSupreme Court of Virginia · 1930
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