Willis's Ex'or v. Commonwealth
Supreme Court of Virginia
Error to a judgment of the Hustings Court of the city of Richmond, rendered February 8, 1899, on an application by the plaintiffs in error to correct an erroneous assessment.
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Error to a judgment of the Hustings Court of the city of Richmond, rendered February 8, 1899, on an application by the plaintiffs in error to correct an erroneous assessment. The testator, in his life-time, had conveyed certain real estate in the city of Richmond to different parties, reserving perpetual ground rents amounting to $8,100; but providing that the-grantees after a specified time might redeem the land from the ground rents by paying different sums, aggregating $135,000. The examiner of records reported this $135,000 as liable for taxation, and the Commissioner of the Revenue…
1Opinion of the CourtRiely, J.
Each of the conveyances set forth in the record conveys to the grantee the whole estate of the grantor in the realty described, subject to a fixed annual ground rent or rent charge to be forever paid to the grantor, his heirs, personal representatives, or assigns, and also subject, by the express terms of the grant, to the light of distress and re-entry upon default in its payment. The reservation of the ground rent constitutes in each case the sole consideration for the conveyance. Provision is made for the redemption of the land from the ground rent upon the payment of a specified sum after…
2Cases cited2 opinions
- Va. & Tenn. R. R. v. Washington CountySupreme Court of Virginia · 1878
- New York, Philadelphia & Norfolk Railroad v. Board of Supervisors of Northampton CountySupreme Court of Virginia · 1896
3Cited by3 opinions
- In Re Indian Territory Illuminating Oil Co.Supreme Court of Oklahoma · 1914
- State v. ShamblinSupreme Court of Oklahoma · 1939
- County of Prince William v. Thomason Park, Inc.Supreme Court of Virginia · 1956