N. & W. R. R. v. Supervisors of Smyth Co.

Citations

• 87 Va. 521
• 12 S.E. 1009
• 1891 Va. LEXIS 103

Syllabus

<p>1. Railroads—Right of county to ¿a».—County supervisors are authorized to levy a tax on railroad property in their county at any time after the passage of the act of February 27, 1880, based on the State assessment made previous to that act; and where the levy recites that fact, the levy will be presumed legal.</p> <p>2. Idem—Receiver—Estoppel.—Where, during foreclosure suit, such tax is . paid and its payment is approved by the court, purchasers of the railroad, who were parties to the suit, cannot recover the tax as illegally levied.</p>