Brown, Davis & Co. v. Greenhow

Citations

• 80 Va. 118
• 1885 Va. LEXIS 46

Syllabus

<p>1. PRACTICE AT COMaTON LAw-Cou~o~c-Tax-j5ayers' remedy-Assumft. si~.-Assumpsit against collecting officer is the proper remedy of a taxpayer to recover money paid by him for taxes, after collector's refusal to accept coupons tendered in payment thereof under act approved January 26th, 1882. Acts 1881-'S2, page 37.</p> <p>2. IDEai-Pleacling-SJecuz1 counis-Common courn's.-In the declaration to special counts alleging the tender of tax-receivable coupons to pay the tax, and the defendant's refusal to accept the coupons, and the latter's proceeding to collect the tax in money, when payment thereof was made under protest, the common counts for money had and received, &c., may be added.</p> <p>3. IDEM-Judgmen~ againsz~ S~'ate. --The action under this statute is in form • against the collector; but being to recover a demand growing out of his acts done co/ore officil, is substantially against the Commonwealth, and the judgment is likewise.</p>