Board of Supervisors of Henrico Co. v. McGruder

Citations

• 84 Va. 828
• 6 S.E. 232
• 1888 Va. LEXIS 151

Syllabus

<p>1. Taxation—Supplementary delinquent lists—Supervisors.—The board of supervisors of a county have no power under the general statutes of this commonwealth to certify amended and supplemental delinquent tax returns by the treasurer. Acts 1874-5, p. 347, et seq., and acts 1877-8, p. 183, et seq.</p> <p>2. Idem—Constitution—Titles of acts.—Constitution of Virginia, Art. V., $ 15, ordains that “no law shall embrace more than one object which shall be expressed in its title.” Act of November 27th, 1884, entitled “ an act to allow further time for the treasurer of Henrico county to make returns of delinquent taxes,” provides that “ the late treasurer of Henrico county be allowed until the 1st day of February, 1885, to make his supplementary returns of delinquent taxes for the years 1879,1880,1881, 1882 and 1883,” and is repugnant to the said section of the constitution in that the title thereof is not only misleading, but embraces an object wholly variant from the object expressed in the body of the act.</p>