Prince George Co. v. A. M. & O. R. R.

Citations

• 87 Va. 283
• 12 S.E. 667
• 1891 Va. LEXIS 68

Syllabus

<p>1. Taxation of Railroads—Bight to levy.—Act of February 27th, 1880, took effect from its passage, and empowered the board of supervisors of a county to levy on a railroad a tax for the tax year beginning on the fourth Monday in July of that year. Acts 1879-80, ch. 106, p. 32.</p> <p>2. Counties—Suits against.—Where board of supervisors “ refused ” to act upon a claim presented under Code, sec. 844, claimant may sue the county under sec. 843.</p> <p>3. Appellate Jurisdiction—Recovery of illegal taxes.—Where right of county to levy taxes is involved, this court hath, under Ya. Constitution, art. 6, sec. 2, jurisdiction of an appeal in an action to recover a tax of less than §500 illegally collected.</p>