Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1886-02-14


said tender was refused by said Treasurer,
then they are instructed they must Ind the
defendant not guilty
(Which Instructions the Court refused 70
give. To the Courts action in rsfuslng
which Instructions the defendant excerpts,
and tenders this his first bill OF exceptions.
and prays that this his bill OF exceptions be
signed, sealed, and made part OF the re-
cord; which ls accordingly done"
Judgment was entered on the ycrlict
for the payment Of the fine, and execu-
ton awarded. The record contains the
following
"And. at the Instance OF the defendant,
the court certltes that In the record and at
the trial OF this cause there WIS drawn In
question the validity OF section SO OF CHAP.
ter 80 OF the Code OF Virginia OF 1873 aud
en- act OF the General Assembly OF said
state, approved February 7, 1884. entitled
An act 10 regulate the granting of licenses
FOR the exercise OF any privilege and the
lI2th section Of an act OF the General
Assembly OF said state. approved March
10. 1854, entitled an act TO provide for the
assessment OF taxes on persons. property
and incomes, &c. upon the ground that so
far as they undertake TO infiict punishment
Upon the defendant for practicing his pro
- sion as an attorney at law without
itcoSSsso. after having rendered the states
,aNl,scotI n, ,1upops in payment OF his
license tax they ara S"pug nant tosectlon 10
Of Article l. OF the Constlttit%S" = " ''''
United states. nus,
But the Court being Of opinion that the
defendant had no right to practice the pro-
lesson Of an attorney at law without a IL
cense after he had rendered payment OF
his license tax In coupons. decided and gave
judgment that said section OF said Code and
said acts Of the General Assembly are not
repugnant TO section 10 OF Article ]. OF the
Constitution OF the United States I'm that
behalf, and II decided and gave augment in
favor of the validity OF said section OF said
Code and said act OF Assembly
The Supreme Court of Appeals denied
petition pray ing for an allowance Of
writ Of error, and to reverse that judy
ment this writ Of error is prosecuted.
February l, 1861
Mr.. Justice MATTHEWS delivered
the opinion Of the court.
The Virginia Code of 1873, section
GO, provides that "no person shall,
without a license authorized by law,
practice as an attorney; and section
6l, that every attorney at law, in adj
dition to being licensed, sworn, and adj
mitted to prosecute or defend actions or
other proceedings in the courts Of this
Commonwealth, on the retainer Of
clients, shall obtain revenue license,
and no person shall act as attorney at
law, or practice law in the courts Of
this Commonwealth, without separate
revenueliceDse." This revenue license,
it will be observed, is different from
and in addition to the license to prac-
tice law, given only to such as
on examination, as to their character
and requirements, are found to be duly
qualified therefor. The amount Of this
revenue license was fixed by an act Of
March Is, 1884, at fifteen dollars for
those who had been licensed to practice
for less than five years, and at twenty
five dollars for all others. Section 81 of
chapter 81 of the Virginia Code Of 1873
provides that "any person who shall
engage in or exercise any business, en-
pigment, or profession without
license, if license be required by law,
or shall in any manner violate the
| license or revenue laws Of the State, if
no specific fine is imposed for such vio-
lation, shall pay fine Of not less than
thirty dollars nor more than one thou
sand dollars"
The act of February Il. 1884 (Acts
of Va, 1884, page 100, ena1sS
that no application for license~to DO
any business or to follow any profess
sion, trade, or calling in that State shall
be made, ahd if made shall not be con-
sideTed, except upon compliance with
| its provisions, which, among other
things, require that the amount Of the
assessment prescribed by law as a con-
dition precedent shall accompany the
application, in gold or silver coin, United
States Treasury notes, or national-bank
notes.
10 Of the act of March Is, 1884
| (Acts of Virginia, lSS3-'S4, page G03, }
also provides that "applicatiOnS for
licenses shall be made, and all taxes
assessed by chapter | Of this act shall
be paid in lawful money of the United
States in the mode and subject to the
provisions Of an act to regulate the
granting Of licenses. approved the 9TH
day of February, 1884" &c.
BY the terms of the act Of March
| 80, 1871, the coupons rendered in
this case were made receivable for
"all taxes, debts, dues, and demands
due the State" and this stipulation,
as has been repeatedly decided by
the Court of Appeals of Virginia
and by this court, constituted a con-
tract between the coupon-holder and
the State Of Virginia, the obligation
Of which the State is forbidden
TO impair by the Constitution Of the
United States, and any law Of the
State which would have that effect if
enforced is thereby annulled and made
void. To this point are the cases
of Antoni as. Wright, % Grattan, S33
Wise rs. Rogers, "a Grattan, 1863, and
Clarke rs. Tyler, 80 Grattan, 1874, in
the Court Of Appeals of Virginia and
in this court the cases Of Hartman Us.
Greenhop, l02 L. S., co; Antoni Us.
Greenhow, l07 U. S., 100, and Pom
derter as. Greenhou, III L. s., go.
In Hartman rs. Greenho,c, ubi supri,
it was shown that the consideration for
this stipulation was a surrender by its
creditors Of one.third Of their claim
against the State. In AntOni Us. Green
how, lO7 U. S., 100, it was said {: The
right of the coupon-holder is to have
his coupon received for taxes when
offered" and page III, Any
act of the State which for
bids the receipt Of these coupons for
taxes is a violation Of the contract
and void as against coupon-holders."
In Poinderter as. Greenhow, ia U. S 4,
270-2Sl, no point in which was re-
opened in the argument of this cause,
it was said at is well settled by
many decisions Of this court that for
the purpose Of affecting proceedings to
enforce the payment Of taxes, a lawful
tender of payment is equivalent to
actual payment, either being sufficient
to deprive the collecting officer Of all
authority for further action and making
every subsequent step illegal and
yoid"; a proposition founded on the
authority Of Woodruff rS. TrapnaH, 10
How, 100; United States rS. Lee. LOG