Case ID: va_111/html/0812-01.html
Source: Caselaw Access Project
Author: {"author": "By the Court.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Richmond.
    Cohen and Winston, Receivers, v. Walford, Collector.
    January 26, 1911.
    I, Appeal and Error—Amount in Controversy.—Where a tax less than $300 is in controversy, but neither the right to levy it, nor the constitutionality of the statue under which it is levied, is drawn in question, this court is without jurisdiction to review the judgment of the trial court.
    Error to a judgment of the Hustings Court of the city of Bichmond, on a petition filed praying a judgment for certain delinquent taxes. Judgment for the petitioner. Defendants assign error.
    
      Dismissed.
    
    
      Page & Deary, for the plaintiffs in error.
    
      H. R. Pollard, for the defendant in error.
   By the Court.

We are of opinion that neither the right to levy a tax, nor the constitutionality of a law is drawn in question in this case. The controversy is merely pecuniary, and the amount of the tax involved being less than $800, the court is without jurisdiction.

It is, therefore, considered that the writ of error be dismissed as having been improvidently awarded.

Dismissed.