The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1883-03-10
SUPREME COuRT OF THE UNITED SfATES
Nc. Stakeholder Term, 1882.
Andrew Antout. Plaintiff I'm Error, ~.
samuel q. Grccuhow. Treasurer OF
the city OF Richmon6 I'm Error 10
the Supreme Court of Appeals of the
STATE OF Virginia.

Mr.. Chiei-Jusiicc Waite delivered the
opinion Of the Court.
ON the seth 81 March, 1871, the General
Assembly, 81 Virginia passed an act 60 PRO-
,ile for the funding and payment Of the
,,,hlic debt, hy which two thirds oi the
sYount due on old bonds might lie funded
In new bonds, with interest coupons at
tsebcd "rcCcivahle at and after maturity
for an taxes. debts. dues, and demands due
,tc state" Under this act many bonds
,,er- put out with coupons which eX-
messed on their face that they were receive
1hle FOR taxes. on The eth of March. 1872,
b,wcycr. the General Assembly passed an
,fher act prohibiting the officers charged
n, law with the collection Of taxes from
receiving in PAYMENT anything else than
,,l3 and silver coin. United States treasury
notes. and notes of the national banks, and
rrpoalng an other acts inconsistent there
With.
.-inia decided. at It's November term. 1872.
,rcc case Of Antoni rs. Wright. - Graft,
az, inst I'm issuing these bonds the state
uttered INFO a valid contract with al per-
Ian. taking The coupons 10 receive them in
,.,m,nt IL taxes and state dues, and that
tbc act 81 1872. SO far rs il Couilictcd with
tb;. contract. was void. The authority Of
,Ii. case was recognized in Wise rs. Rog-
80. % Graft. lCg; and in Clarke rs. Ty-
I'r sd CRATE. 49,, decided in 1878. il was
>sid. This decision of Anioni as.
WRIGHT must bc held 10 be the
settled Inv, OF This state" The same cues
zion. were decided I'm The same WHY here at
tle October term. lSS0. in GrCenhow u.s..
Hartman. TO- [. =. 612. and are no longer
omen i'm this court. ANY act OF the state
which iorbldS the receipt Of these coupons
for taxes is violation of the contract and
void aS against coupoU-holder>.
At the time the net of 1871 was passed,
and when the bonds and coupons were
issued. the supreme Court OF Appeals Of
fine state had Jurisdiction 10 grant writs Of
u0addmuS ia al eases whore UO0d0mUS
would lie. according 10 the principles OF
fle common law. Il necessary 10 Prev nj
"a failure Of justice: and i'm Antoni rs.
Wright. Mi supra. % was decided that the
writ oi maadGmit, WAS The proper remedy
In couvcl collector TO accept the coupons
in ou,,tion wien offered i'm payment Of
taXt-. The ease az Wise as. Rogers pre-
>,nted the same question. and we under
stand IL 20 have been the settled practice
Of that court 20 entertain suits for similar
relief.
The form and mode Of proceeding We're
REGULATED Us statute. which provided code
Of Virginia. 1873. page l,V23, chapter l5l,
section D. that when The return was made
a. a wit Il mdrd0m1lS it should state
uhiny and conci,ciy the matter OF law or
fact relied ON in opposition TO the COM
ul1nt: that the complainant might there
uron demur to tine return. or plead there
d.. or both. and that the defendant might
reply. take issue on or demur to the pleas
Of the complainant. The case WIS 20 be
tried nj the place where WritS OF error 10
the court were 90 he tried code, D.. ODD.
and after verdict was found. or Judgment
rendered ON demurrer or otherwise Tor the
person suing out the writ, he could recover
his costs. with such damages as the jury
might assess, and have forthwith peremI-
tory writ.
ON the 14th Of January. 1852, the Gen
eral Assembly passed anOtheract, OF which
the following j. a copy:
"CHAPTFR i'm Act TO Prercpt Frauds
upon the Commonwealth and tie H0iderS
Of Tier Securities ia the collection and
Disbursement If RtU0tneS.
Whereas bonds purpOriing 10 he the
bonds Of this Commonwealth, issued by
authority 81 Che act Of March 30. 1871. en-.
titled an act 10 provide for the funding and
payment Of the public debt. and under the
act Of March IS. 1879, entitled on act 10
provide plan of settlement of the public
debt. are i'm existence without authority OF
law:
And whereas. other such bonds are in
existence which are spurious, stolen. or
forged. which bonds bear coupons in the
similiiude OF genuine coupons, receivable
for ali taxes. debts, aud demands due the
Commonwealth;
"And whereas the coupons from such
spurious stolen. or forged bonds are re-
ceivcd in payment Of taxes, detts, and de-
mands:
"And Wherea, genuine coupons from
genuine bonds. after having been received
in payment Of taNc>, debts, and demands,
are fraudulcutly rci>sucd and received
moro ;hau once in such payments;
"And whereas such frauds on the right,
Of ihc holder, Of the aforesaid bonds inn
pair. the contract made by the Common
W<h with them, that the coupons thereon
should De received in payment OF an taxes,
3 debts, and demands due the ,-.i Common
wealth, and al the same time dcirauds her
ont 81 her revenues:
Therefore. for the purpose Of protect
ing the rights II said bOndholders and OF
enforcing the said contract between them
and the commonwealth, preventing fraud,
IN the rt1 cuuc OF the same,
81. he Il enacted By The General ASStm-
by Of Virginia., That whenever any tax
payer or hls agent shall tender 10 any per-
son whose duty it is 10 collect or receive
taxes, debts, or demands duethe Common
,s.-t r.tnt In
wiring, on engraving purgortlng TO he
coupons detached from bonds OF the Com
monwcath issued under the act OF 1871.
entitled an ect TO fund the public debt.
n payment OF any sucn taxes, debts, and
demands. the person 20 whom such papers
are rendered shall receive the same, giving
the party rendering receipt stating that
he has received the same for the purpose
Of identification and verilicaliOn.
-. lie shall at the same time require
such Taxpayer 20 pay his taxes in com,
icgal-tendcr nOte.. or national bank bills,
and upon payment give mm a receipt for
The same. In ease OF refusal TO pay, the
taxes due shall be collected as all other de-
linquCnt taxes are collected.
SO. He shall mark each paperas coupons
20 received, with the initials OF the tax
payer from whom receive d, and the date Of
receipt, and shall deliver the same, secure
ly sealed up, to the Judge OF the county
court OF The county or hustinss court
Of the city in which such taxes, debts, or
demand, are payable. The taxpayer shall
tbercupon he at liberty 10 lie his petition in
said county court against the Common
wealth. a summons 10 answer which pc
tiion shall be served on the Com
mOnwealths attorney, who shall ap-
pear aud defend the same. The. pc
lliinn shall nlln0e ihal he Las ten