Commonwealth v. Guggenheimer

Citations

• 78 Va. 71
• 1883 Va. LEXIS 11

Syllabus

<p>1. Statutes-Construction&emdash;Taxes-Coupons.&emdash;Act of 14th January, 1882, “to prevent frauds on the Commonwealth,” &c., applies not to coupons detached from bonds issued under funding bill of 1879, but only to coupons detached from bonds issued under funding bill of 1871. Commonwealth v. H. M. Smith, 76 Va. 477. Approved.</p> <p>2. Idem&emdash;Idem- -Remedy-Cases at bar.&emdash;Tax payers prior to 1st December, 1882, tendered coupons detached from bonds issued under funding bill of 1879, in payment of their taxes to the collector, who returned that he was ready to receive the coupons in payment of those taxes as soon as they had been legally ascertained to be genuine, and the law of the case complied with. Circuit court sustained demurrer to the return and awarded mandamus.</p> <p>Held :</p> <p>1. The demurrer was properly sustained.</p> <p>2. The tax payers were entitlfed to writs of mandamus, to compel the collector to receive the coupons.</p> <p>3. That the act of 26th of January, 1882, abolishing the writ of mandamus in such cases, and providing another remedy, did not take effect until after the tender of those coupons&emdash;to-wit: not until 1st December, 1882.</p>