Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1900-12-07
COURT OF APPEALS

Gilligan will remain in the ns,p.-
tiary pending the consideration of d.
case by the Supreme Court Of Anne.
The court yesterday modified ia sc,,,.
OF few days ago and allowed VII, -
error without superssdeas. Tia -,
feet OF this action is to contippe t,o
prisoner 10 the penitentiary until Gs'
cision is handed down on bis soDssl g.
new trial. The argument vii b.
beard either ct the January or tbs Fsb
ruary term OF the court.
The court handed down oninio,s 3.
number of csses. The most impor. an,
OF these was that 10 the case of Mar
auditor. VS.. Degg and others. from 49,
Circuit Cour OF Pulaski. Judge K.i,S
delivered the opinion of the court =
the case. The question at issue is a. -
the validity OF title 20 land pufe3sse5
by the Commonwealth 10 defsult of tps
payment OF taxes. The right Of "a
Commonwealth az purchaser Of t,s
land at a sale for delinquent t-y.. ~
not insisted upon. The decree If ,ss
Circuit Court. which in part grants h.
relief prayed for by the CommopTesl,s
and which is appealed from becsuss :,
did not grant all she demands
rests upon the proposition N,
that the Commonwealth is mn.
chaser OF tue land 10 contfoyer.r
hut that she and the county OF Puss.
have lien upon it for taxes due s,d
unpaid, aud 1t is this aspect Of The Gas.
alone which is considered l. thiso,i,,o,
fne Court OF Appeals held TIA, treor.
legation OF the citizen 10 pay tsx.sf.
imposed by the Stale by virtue 70. h.,
sovereign power; that i, is purely NJ
statutory creation, and that tsxesc.p
only be levied, assessed and coleo.s5
10 the mode pointed out by ex,,e.s
statute. and the lien given by ,..
statute can only be enforced ID .,.
mode provided by the las Of bsc,.
lion and in no other. The sla'u
remedies are sale of lsDd for take.
distress Of personality, Wiihou, #.
empiion, which are better, more speedy !
and efficacous. The opinion concoi..
as follows: 1--WE are OF opiuion tb.t
the Commonwealth has 10 rigb.io in.
stitue suit for the collection of tsxss
and the decree of The Circuit Court a
Patrick county must be revels d."
The other opinions were t5.s..
Dingus et al. vs. Minneapolis Impr.ys.
meDt Company; Circuit Court OF Rus.
sell county; affirmed. The Ba3.e-
water Roller Mills Company y.
Strough, guardian; Circuit C.urr q.
Rockingham county; afirmsd. Viz. 4
giuia Cosl and Iron Compauyys. Lous.
vile and Nashville Railroad COMPANY.
Circuit Court of Wise COUNTY; reversed
Southern Railway Company ". Cou.
nonwealth Of Virgins; Circuit Cour. Of
Shenandoah county; amen ei ard
affirmed. Campbell W. Eastern Bald.
ing and Loan Associ tlion OF New \ rs
Circuit Court of Frederick counN:
affirmed. Susan w. Tidba!l VI. s1e 90
dosh National Bank; CIrcmit Court Ct
Friedrich county; reversed. Price ".
Commonwesltb; Corporation coOr,
City Of Alexandris; writ OF error sUl
sup rsedess; bona 500 B:ostus. c.,
VS.. Supervisors Essex county: Cfcll
Court OF Essex county; writ o.. error,
0ond 800. Valley Bank ". Coos CIR
cult G urt, City of Lynchourg; sppes
and supersedeas;b opd $500 Ii ilelolv
Lftletop; Circuit Couit Of Loldoun
county; appeal and supersedess; oori
$3.50. Copper hafer vs.. Appersor, Etc.;
Circuit Court OF Smytb couuty; w'Hd
error refused. Wiode u. Commot-
weltb; Circuit Court Of L csIg-
ham county: writ # error re-
fused. Pollard VS.. Vlreioll Fire
aud Marine Insurance COMPANY. Or
cult Court of HaDovsr county; W.T. O.
error refused. Harris ys. Mu,usl lu'
Der, Coal and Coke Company; Circuit
Court OF Dickinson county; WI. CT
error rsfusued. Grant vs.. Common
wealth; Circuit Court OF Shenandoah
county; writ OF error refused. Southern
Railway Company vs.. Gleon's admllir
ratoI; motion to amend order; N ton