Virginian-pilot. (Norfolk, Va.) 1898-1911, 1900-02-18
COURT 4, D /! D EC |: !.
DIoEsTED BY w. B. MARTIN.
i Exciusively for -Piiotl
Notes of Cases Recently Decided,
Which are Of Interest to
Our People.
TABB v. COMMONWEALTH.

TABB ". COMMONWEALTH.
Supreme Court of Appeals of Virginia.
January %. 1900.
TAXES ASSESSED AGAINST A LIFE
S TENANT OF LAND ARE NOT A,
LIEN ON THE FEE IN THE LAND.
h BUT ONLY ON THE TENANTS
n. LIFE ESTATE THEREIN.
The point decided appears from the
opinion of the court.
The court says:
The question for decision In this case
ls whether taxes and levies assessed
on land are lien on the fee or only
on the estate in thu Sand of the person
against whom or In whose name they
are assessed; or, to be more specific.
are taxes and levies, which accrued
during the estate of tenant for life;
2 lien on the estate OF the remainder
man and enforceable against it. It
Is not q question of the power Of the
Legislature to make taxes and levIes
lien on the fee or entire Interest in
the land. but whether it has done so.
For the proper determination of the
question, 1t is necessary to consider
not merely the particular statutes Civ
ing the lien, but to pass In review Ger
tam other statutes in part matera en-
acted for the assessment OF the value
or real estate for the purpose of taxa
t1on and the assessment of taxes and
alevies thereon. and the provisions
made for the collection OF the taxes
and levies and the enforcement Of the
lien thereof, which bear materially
upon the matter in controversy and
z serve to- elucidate the inquiry. 1t is
only In this way that we may cor
rectly ascertain the intent of the Leg
tislature and the extent of the lien that
I is given upon the land.
y Assessors are appointed every five
years to ascertain the value OF all real
estate for the purposes of taxation
They are renulred- to ascertain and as
sess the cash value of each tract ana
lot of land; and upon the basis OF such
assessment 1t is prescribed that the an
nual tax upon and shall be extended.
And 1t Is provided that there shall be a
lien on all real estate for the taxes and
levies assessed thereon.
It these we're the only statutes affect
ing the question for decision 1t might
be, very plausbly contended that the
lien was In every case upon the fee
or whole Interest in the land and ne> er
upon any less estate. But when we
turn to the statutes prescribing how
taxes and levies on real estate shall be
assessed. and how they shall be coll
lecte4 and the lien thereof enforced by
a sale of the land IL they are not paid,
such contention cannot be maintained.
1.-THE court here discusses the various
statutes as to taxes and proceedsl.
.. t thus appears from the foregoing
review of the statutes respecting the
assessment of taxes and leves on real
estate, that they DIRE required to be as
sesSed in the name of and against the
person who by himself or his tenant
has the freehold in posseSson; that up
on him and upon no one else are they
made personal liability, and that on
ly his goods and chattels and estate
can be distrained therefor or otherwise
subjected to their payment; and that
when the treasurer has been unable to
find any property liable to be dis
trained for or otherwise subjected to
the payment OF the taxes or levies, and
the land has been returned delinquent
sold for their non payment, and not re-
deemed, the purchaser, whether at tho
sale of the land made by the treasurer
for the unpaid taxes, levies. and other
charges, or from the Commonwealth, if
she bought 1t at such sale, acquires, by
the dead Of conveyance of the land
made to him in pursuance of his pur-
chase no other right or title to the land
than the right or title thereto of the
person assessed with the taxes or levies
on account whereof the sale was made.
And as such Gale Is the method provided
by the Legislature for the enforcement
of the lien created upon the land for
the unpaid taxes or levies, and must
be presumed to have been intended to
be commensurate with the extent Of
the lien and effectual for it's enforce
nent, there being nothing to- indicate
O different intent, 1t is manifest there
from, when considered in connection
with the provisions for the collection
OF taxes and levies by the treasurer
y, la hcn
lieIt for the taxes and levie5 is only ups
on the interest in the land of the per-
son assessed there with. And SO, as the
remedy for the enforcement of the lien
for the taxes 0nd levieS asserted in the
case at bar only extended to the es-
tate of the tenant for life, the lien
therefor was only on the life estate, and
to that extent only was 1t intended to
be given by the law-making power.
1t was argued by the learned counsel
for the city Of Richmond that even il
the lien of the Commonwealth be only
co-extensive with the estate In the land
of the person assessed with her taxes,
nevertheless the lien of the city for its
taxes is i'll all cases on the fee. He
founded this contention to the language
of section IS of the charter Of the city,
where it Is provided that when land Is
struck off to the city at the sale thereof
for Its taxes, and Is not redeemed by the
owner or some one having a right, to
charge 1t with debt, 1.-THE said cor
poration, or their assignees, shall ac-
qure an absolute title to the same in
!, fee"
In this contention I am unable to
concur. do not think that the lam
guage quoted above is to receive the
unlimited literal construction contended
for.
A provision OF q section Of a statute
ought not to receive a more literal in
depreciation, when 1t would contravene
the intention of the Legislature appar-