Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1917-01-14

Supreme Court sustained Judge Rich
ardson.
Iden,icaliy the same question was
the issue in the case Of the CITY OF
Richmond against o H. Berry & Co.
which was decided by the Hastings
Court in favor OF the defendant
petition for writ of error in this case
is now pending bcfor. the Supreme
Court In tn" Drewry- Hughes case the
city has petitioned for rchcaring
CLAIMED RIGHT To TAN
CAPITAL OF MERCHANTS
In both cases .h"r" Is at issue III.
power OF tho localities TO impose q tax
upon the capital Of merchants. in e5-
cess OF go cents on th. 500. In Rich
mond the attempt was made to tax tho
capital OF tn. Drewry-!i Hughes Co at
Sl.io the 500. the claim being made
by the city that tho new tax law did
not scgreEatc merchants capital to
the State II did manufacturers
capital. but left it to he taxed by the
localities at any rate they should deem
proper. The same reasoning was fol-
lowed by more than nifty counties. il is
stated. where rates running as high
as 50 per sl0o were applied and taxes
collected.
The fact that final decision in the
Drcwry-Hughes and Berry cases
against the city OF Richmond would
have far-rcachinE effect on tho tax
system, the general supervision OF
which is placed in it's hands led the
Tax Board yesterday to enroll itself
in tho contest Executive Assistant
Shewmake was instructed 10 proceed
ht once TO prepare and nle petition
before the court. amicus curiae. urg-
ms the Supreme Court to grant re-
hearing in the Drewry- Hughes case.
and writ OF error and superscdcas in
tho Berry case
PETITIONS SUPREME COURT
TO he ALLOWED TO JOIN
The following letter was drafted bv
the board and addressed to Judge Har
rison:
The State Tax Board is advised that
there is now before the Supreme Court
Of Appeals of Virginia for its CON
sideration petition filed by tho city
of Richmond for a writ OF error and
supersedeas 10 tho Judgment Of the
Hastings Court of the city Of Richmond
in the case Of city Of Richmond vs.
Q. II. Berry & Co: and also n petition
for rehcaring in the case of the
city of Richmond vs. Drewry-Huchcs
Co
This board is advised that great
number of the counties in Virginia
levied for the year 1915 "A tax upon the
capital Of merchants considerably In
excess OF 30 cents on the 800. which
taxes have been collected by tho soy
eral localities and applied to various
proper purposes.
'RcalizinC how far-rcachinS and un-
happy i'll effect would be final judC-
ments adverse 10 the city of Richmond
in thes" cases. and approaching the
position OF Responsibility which the
state Tax Board occupies with refer
cnce to the tax laws of Virginia. il is
the desire Of tho State Tax Board to
I'll" supplemental position or brief
amicus curiac, in the cases referred
to above, with tho pcrmission OF
course. Of the Supreme Court OF Ap-
pcals of Virginia. To prepare such
supplemental petition. especially in
view of the grave situation now being
considered, a reasonable time is ncccs-
sary.
Therefore. if there be any doubt as
To the granting OF the prayer Of tho
aforesaid petition OF the city OF Rich
mond. the State Tax Board f Virginia
respectfully requests the Supreme
Court OF Appeals of Virginia TO allow
II reasonable period Of time in which
To prepare and present 10 the court its
supplemental, petition"