City of Richmond v. Crenshaw

Citations

• 76 Va. 936
• 1882 Va. LEXIS 95

Syllabus

<p>1. Construction op Statutes —Acts 1S75-6, p. 287, entitled “An act to . amend and re-enact section 75 of the charter of the city of Richmond,” and providing a remedy for the correction of excessive assessments by motion in the hustings court, between the 1st October, 1876, and the 1st January, 1877, and during the same periods in every second year thereafter, applies to assessments theretofore made, embracing of course the year 1S76, and also erroneous assessments made for any year previous to 1876. It applies to assessments made, and not to assessments to be made. When, on proper proceedings, which are prescribed by the statute, the erroneous assessment shall have been corrected by the hustings court, the taxes due to the city of Richmond shall be based on the assessment as corrected-. This is on the principle enjoined by the constitution of the Commonwealth and the charter of the city, that all taxes shall be ad valorem and uniform.</p> <p>2. Taxation—Remedy against illegal.—By a long course of decisions it has been settled that the remedy against the attempt to coerce the payment of an illegal tax is by injunction.</p>