The Richmond Virginian. (Richmond, Va.) 1910-1920, 1916-11-17
NONRESIDENT WINS
TAX CONTENTION
supreme Court Declares Marylander
Who Did Loan Business In Virginia
Not Taxable by State.
NEWPORT NEWS WINS CASE.
Annexcs Adjacent Territory. Including
"Bloodfcld," Small Boat Harbor
and Chesapeake and Ohio Railway
Terminals

Before his retirement yesterday.
Judge r. II. Cardwell. of the Supreme
Court handed down an important
opinion, reversing the ruling of the
Circuit Court. of Page County in the
case of J. V. Jamison against the
Commonwealth Of Virginia, thereby
relieving the plaintiff in error of pay
ing taxes on s36,650 held By him in
"onds and notes, secured by deeds
~ trust on lands In Page County.
The decision is Of great concern to
the State. in that 1t deprives Virginia
OF revenues arising from n-resident
persons or firms doing business here.
but which have no fixed agent. In
this case. ]. V. Jamison has been a
resident Of Hagerstown. Nd. for =
number OF years. and for some time
has been regularly engaged In lend
Ing money In Page County. as n bust
ness conducted for profit. and the
bonds on which the assessment was
made were given him for and evil
denced loans made by him in tho con-
duct Of his business.
Never Employed Agent.
He claims that he has never en-
ployed an agent In Page County to
carry on his business for him, and
that 1t was all personally conducted
from Hagerstown, since he had lived
In Page County for number of
wears. prior to going to Hagerstown.
When application was made to him
for loan he could make 1t without
having any transaction with an agent
on the ground. being himself familiar
with values Whenever there was any
doubt as to the titles, there were ex-
amined by an attorney In Page Coun-
ty but for this service he did not re-
cefve a compensation
In view of this the Judge gave three
reasons for hts reversal opinion; hrst.
that the bonds In question. assessed
for taxes. were not in Virginia: sec
ond. that no agent was employed in
tho State. and third. that the bonds
had been assessed. and taxes paid
thereon. IN Maryland.
TIE states Contention.
II was the contention OF tho State
that since Jamison conducted regu-
lar business here. he should be sub
tected to q corresponding tax to that
imposed on Virginia citizens. Attor-
ney-Generai Pollard. In his brief be-
fore the court. stated that II was I'M
lawful for foreign corporation. and
to engage In lending money In the
state for profit without maintaining
an office here, appointing an agent.
fling It's charter and paving a license
fee 10 transact business.
- nonresident were not required
20 appo'n: an agent and establish him
se}f In the State fer n conduct of
business. the attorney. general de-
c'aTea this would open way for
ton residents to carry on business all
ever the State. and escape all taxa
ton. by forwarding out OF the State
TIE evidences of debt arising from, such
business. He argued that nonresident
trust cnpanies doing the same ma
ture 81 business are required to pay
taxes In tho State. and that IL seems
ABSURD that person can carry on a
business personally and escape taxa
ton, while to do the same business
through an agent would incur Tia
Witty for taxation.
Annexation Affirmed.
Judge Cardweil affirmed the opinion
~ the Circuit Court OF Warwick
County. in the case OF the county OF
Warwick against the city of Newport
News. permitting Newport News to an
mex certain portions OF the county. I'M
der the terms OF an ordinance adopted
by the city. The city claimed that the
portion 10 be annexed waa inhabit ed
ny bad element, which would grow
worse, and that under the nrmsr gov
eminent OF the city better order In
that section would obtain. The coun-
~ asserted that loss OF taxes would
ensus to them, but TO this II was ar
gued by the city that such losses would
only be temporary. and that increased
values of the country properties would
result from the annexation. Judge
Cardwell ordered the annexation to
become effective December 81. and that
all taxes for this and previous years
be paid into the treasury Of the cour