Stockholders of Bank of Abingdon v. Supervisors of Washington County

Citations

• 88 Va. 293
• 13 S.E. 407
• 1891 Va. LEXIS 30

Syllabus

<p>Bank Stock—Taxation—Residence of stockholders.—Under Acts 1883-84, p. Ó68, § 17, the state, without regal’d to the residence of stockholders, levies for state purposes a tax on the assessed value of their shares of stock as it does upon other moneyed capital. And Code 1887, l 833, requires the supervisors of each county to levy for county purposes annually, and to order the levy on all property assessed with state taxes.</p>