Town of Leesburg v. Loudoun National Bank
Supreme Court of Virginia
The opinion states the case.
1Opinion of the CourtPrentis, J.
These cases were argued together and with one exception, to be hereinafter noted, the questions raised in each are identical. They involve the validity of taxes imposed by the town and county upon the stockholders of the bank.. The proceedings were under statutes, authorizing the correction of erroneous assessments and levies of local taxes. The taxes involved were for the years 1919 and 1921.
1. The first error assigned is that the court was clearly without jurisdiction to correct the assessment for the year 1919. This because that statute, Code section 2389, requires that the application for…
2Cases cited6 opinions
- Merchants' Nat. Bank of Richmond v. RichmondSupreme Court of the United States · 1921
- Dowell v. CoxSupreme Court of Virginia · 1908
- Commonwealth v. Deford Co.Supreme Court of Virginia · 1923
- Commonwealth v. SchmelzSupreme Court of Virginia · 1914
- Main Street Bank, Inc. v. City of RichmondSupreme Court of Virginia · 1918
1 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Island Creek Coal Co. v. BreedingCourt of Appeals of Virginia · 1988
- Penick v. RatcliffeCourt of Appeals of Virginia · 1927
- Barksdale v. H.O. Engen, Inc.Supreme Court of Virginia · 1977
- American Mutual Liability Insurance v. HamiltonSupreme Court of Virginia · 1926
- Branch v. BranchSupreme Court of Virginia · 1939
15 more not listed; retrieve them via the Exa API.