Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1904-03-18
COURT OF APPEALS.

Three opinions were handed down in
the Court of Appeals yesterday. Two
of the cases decided were appeals from
local tribunals and are far-reaching in
their Importance.
The most significant decision, perhaps,
is that in the case of the Old Dominion
Steamship Companp VS.. the Common
wealth, which affirms the decision of the
corporation commission.
The steamship company, which is
chartered under the laws of Delaware,
contended that the vessels Mobjack,
Accomac, Hampton Roads, Luray, Vir-
GINA Dare, Brandon and Berkeley were
not liable for taxation under the laws of
Virginia. The State corporation COM
mission decided otherwise, and the COM
pany appealed from the ruling of the
commission.
The vessels named are engaged exclu-
sively in navigating Virginia waters,
while other steamers, engaged in inter
state commerce, are taxed under the
laws of Delaware. The steamers
enumerated above carry freight and pas
sengers from Virginia points to the
ocean-going steamers at Norfolk. The
court holds that the finding was with
ost error and affirms the decree in every
particular, including damages to the
amount of $50 and costs.
The decision involved taxation on
property valued at 1928, 052.
The court reversed the lower court in
the case of johnson VS.. the Common
wealth. The case came up from Ports
mouth. johnson was indicted for forg-
ing a will and offering it for probate,
claiming that it was prepared by his
wife. For forging and uttering the
paper johnson was given four years in
the peniteDtiary. The defendants
counsel appealed, assigning as error the
fact that the jury was not kept together
during the trial. The court, on that
lone assignment of error, sets the YER
dict aside and orders a new trial.
Another important case is that OF
Colin VS.. Wexford, receiver. Colin was q
stakeholder in the United Banking and
Trust Company, and in January, 1901,
he gave the necessary notice OF his In
tention to surrender his stock to the
company, demanding payment therefor.
He was promised payment, but the prom
ise was not kept. Colin, four months
later. was informed that his demand had
been refused, but compromise settle
ment was offered, which was accepted.
Several notes were given for the amount
agreed, and one of them was taken up
at maturity. Before the remaining notes
were due, the company was put in the
hands OF receivers. Colin then filed a
petition, asking to DO put on the same
footing as creditor. The matter was
referred to commissioner in chancery,
who reported adversely, and the report
of the commissioner was concurred in by
the Judge.
Colin then appealed to the Supreme
Court, and the opinion today affirms
the decree of the Chancery Court. The
opinion was written by President Keith.
and is quite lengthy. 1t makes care
full and comprehensive review of the
case and cites numerous authorities.
A number of petitions and appeals
were heard. Among them:
Carpenter VS.. Henshaw. From the
Circuit Court of Culpeper county. APP
peal refused.
Yesterdays proceedings:
Standard Oil Company of New York
VS.. Wakefeld's administrator, &c. Ar
gued and submitted.
Wilson trustee, &C., VS.. Langhorne ct
ais. Argued by F. W. Whitaker for APP
pellants and i. ID. Lewis and j. I.
Coleman for appelIees and continued.
Next cases to be called: Baltimore
and Ohio Railroad Company VS.. Burke
& Herbert, Baltimore and Ohio Railroad
Company vs.. First National Bank of
Alexandria, Va, and Portsmouth Street
Railroad Company VS.. Peed's admins
traitor, being 70, II and 70 on argument
docket.