Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1886-02-12
supreme Court Of she Usitea states
No. lO0o.-ocroBER TERN, 1885
william H. Sands, Plaintiff in Error, |


William II. Sands, Plaintiff in Error,
rs.
Z. G. Edmunds, Treasurer OF the
County of Fauquier, Virginia.
In error to the Supreme Court Of APP
peals Of the State Of Virginia.
STATEMENT.
The plaintiff in error filed in the Cir
cult Court Of Fauquier county petit
ton for mandamus against the trea-
surer Of that county as follows:
The petition Of william IL. Sands re.
specially represents that he isan attorney
at law. regularly and duly licensed 10 prac-
lice law In the courts OF the State OF ' IT.
ginia according To the laws Of said state
mat on the Sth day OF september, 1850
he rendered 10 Il. q. Edmunds, who Is the
treasurer OF the county OF Fauquter ana the
officer whose duty it's 10 collect all license
taxes due said state la said county. in pay.
ment OF his-license tax as en attorney a.
law for the ensuing year, hfteen dollars IN
lawful money OF the United states. anu
teyenty-fVe cents In like money Tor the
commissioner OF the revenues zee IN com
plance with the provisions OF the act OF
Assembly approved February T. 1884 en-
titled An act to regulate the granting OF
licenses for the exercise OF any privilege;
That. at the same time, he tenuetou 20
the SAID treasurer certain cou Don Tor
fifteen dollars which coupon was cut from
a bond issued by the State OF Virginia un-
der the provisions OF an act ot her Cen
eral Assembly, approved March 80. ISL.
entitled An act TO provide Tor me iuAuihs
and payment OF the public debt.
That said coupon was overdue ana past
maturity and bore upon its face the con-
tract OF the state OF Virginia that II should
be received in pay ment OF all taxes ueo'S
and demands due said state.
That at the same time, he demanded
the said treasurer should receive said cou-
pom along with said lawful money Ior the
purpose OF identification ana NerincatlOn
In manner and form as required by an act
OF the General Assembly OF the State OF
Virginia. approved January IA. 1852, en-
titled An act 10 prevent fraud upon the
commonwealth and holders of ner secu-
rites in the collection OF her revenues
THAT the said Treasurer received said
lawful money rendered by your petitioner
and gave him the certificate provided for In
sai act of February 7. 1884 but he refused
to receive said coupon as demanded by
your petitioner. and he refused 10 receive
IL for any purpose whatever. Your petit
toner claims that he had the right TO have
said treasurer receive said coupon and de-
liver the same TO the Judge Of the County
Court OF Fauquier. and that IL was your pc
a Jury in said court. and thereupon 10 have
his said money returned TO him. and that
said treasurer did your petitioner a great
wrong and injury when he refused TO re-
ceive said coupon.
That he refused to receive same because
sale act OF February T. 1884. requires all
license taxes to be paid In money only and
not I'm coupons, and because the ll2th sec
ton Of an act OF the General Assembly 81
Virginia. approved March Is. 1884 enti-
A IN a q N
OF taxes on persons, property. income. Hc.,
requires all license taxes To be paid in
money only, and not i'm coupons.
THAT both OF said acts in this particular
are repugnant TO section 10 of Article 7. OF
the constitution Of the United states, ana
therefore null and void. That your petit
toner has not been licensed 10 practice law
so long as five NerIS.
our petitioner therefore prays that
mandamuS HtSi may be issued commanding
the said T.. G.. Edmunds treasurer aiore-
Sa ID. to show cause why peremptory man
damus shall not issue commanding aim 10
receive said coupon. and deliver II TO the
nudge o. the County court for identification
ead yerifcation, according 10 the terms
and prov .sions OF said act OF January II
1882
The prayer for the writ was denied
bv the Circuit Court Of Fauquier coun-
ty. and on application to the Supreme
Court Of Appeals Of Virginia that judg-
ment was affirmed by refusal to allow
an appeal. To reverse that judgment
this writ Of error is prosecuted.
February l. 1856.
Mr.. Justice MATTHEWS delivered tht
opinion Of the court.
The right Of the plaintiff in error tC
pay his license-taX as a lawyer II
COUPONS. receivable for taxes, as de
scribed in his petition, is affirmed by
the opinion and Judgment in the cas'
of RogaU rs. the State Of Virginia, JUS
decided. His remedy to have them re
ceiyed for yeriGcation and to recover
back the money paid for his license
is secured to him by the terms of the
act of January If, 1882, which, TO
such purposes, was upheld by thi
court as a valid enactment in 4atoHi rs
Greenhow. l07, L. 5. 100.
On the authority Of these decision
the judgments Of the Supreme Cour
of Appeals of Virginia and of the Cir
cult Court of Fauquier county, Va.
are reversed. and the cause is remandeC
to said Circuit Court. with instruction
to take further proceedings according
to law and in conformity with thi
opinion,
and II is So ordered.
True cOpy-TeSt;
Clerk Supreme Court Of tie C"'fe