Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1919-06-13
SUPREME COURT SETTLES
AN IMPORTANT QUESTION
Sttus of Taxation for Deceased
49, Persons lntangiblcs Is His Last
Domicilc, Tribunal Holds.
RICHMOND CITY VICTORIOUS
Decision of Hastings Court That
Tobacco in Storage Is Taxable at
Owning Corporations Domicile
M l nhclu.

,I The d dstribg q e9o Of taxes %megnt
and county. and settlement OF /,
mooted question relating to the situs
of taxation for intangible property left
by deceased person result N an
supreme Cour, Of Appeals at Wyihc-
vile, affirming tic judgment OF the
,Circui, Court Of Culpeper County, i'm
the case of the executors Of John e
RiNey against tho Commonwealth
The taxes OF tho property were due
for the years 1911 10 l917. Inclusive.
and were placed on the hooi5s by W. c..
Williams. examiner of records for the
Eighth Judicial Circuit. tho executors
OF the estate John s Barbour and the
Virginia Trust Company. holding that
the property was not taxable IN this
State.
Legal Point Raised.
John s. Barbour and the Virginia
Trus; COMPANY took the position shat
they were holding TIA. estate OF Mr.
RiNey. not as trustees. though a large
ton. but a executors. IN that case.
the situs of, taxation would be tho
the State. ''''' '''' US ''s
The court held essentially as fol-
lows:
The situs for taxation for intangible
property BELONGING to the estate OF
deceased person. and still in the hands
OF his executors, - a. III. last d6mi-
Gle OF the deceased person even
though the executors are clothed with
authority as trustees and directed hv
the viii 10 hold the principal Tor
certain Period and pay ever tho i'm
come ihe-etrom TO nonresident, bene-
Charles.
John F. RiNey, = member Of Con
ms an estate 81 Ill 'i 100 n he .iGs leSy
era farms
The case was argued tou the state
ey oscar l. Shewmalie who was then
counsel for the State Tax Board
City Wins Tobacco case.
Another important decision was
that aftirminc the Judgment 81 ;he
Hastings Court OF Richmond in the
case Of me American Tobacco Com
me SUIT concerned the question % the
situs for taxation OF tobacco in
storage. The Hastings Court held that
II was the domicile OF the corporat,on
holding the tobacco ana this v,ew OF
the matter il upheld CITY At;ornev
Pollard stated last night that the de-
cislon IS a victory OF no little i'm
portance for the city.
List of Opinions Handed Down.
\ complete list of opinions handed
down is as follows:
Opinions by Judge Stafford G.
white: president; Scruggs vs.. Com
County. Judgment reversed
II. " Francis & CO.. Inc, KS Hotel
Rueser, Inc; Pittsburgh Plate Glass
COMPANY VS. Hotel Eueger Inc; Stau-
'Rueger. Inc. and Warren Ehrct 60
vs.. Hotel RueGer. Inc, Chanccry Court
OF city of Richmond. DEGREES affirmed
in part and reversed in part
First National Bank OF Louisa vs.
John T. Anderson. Law and Equity
Court OF city of Richmond, Judgment
reversed. "
Shelton vs.. Shelton. Corporation Cont
OF city of Lynchbur.. decree reversed.
= standard Red Cedar Chcs: COMPANY
inc, VS.. Monroe. Circuit Court of city
or l.Xnchhurs. judement affirmed
Miller Manufacturing Company. Inc.
We. Loving. Law and Equity Court of
city Of Richmond. judgment affirmed
Gooper VS., Norfolk Southern Railroad
County. judgment affirmed.
Nationa! surety Company ct AL vs.
tonlmonWealth OF Virginia eN rel. Cir
cult Court Of 1.oudoun County. iudc-
BY Judge Joseph L. Kelly Small ~
Virginia hallway and Power Company.
Court OF Law and Chancery of civ or
Norfolk. judgment reversed
Penick's executor vs.. Walker - ais
circuit Court Of HALIFAX County. decree
reversed
Johnson vs.. Atlantic Coast Line Rail-
OF Suffolk. judemen, reversed.
Dacner vs. Dacner. Court or Ta,y
and Chancery OF city OF Norfolk. de-
cree reversed
West vs. gommopwcal,h Hus,lnr.
a our, OF tity".t Petersburg, judgment
= Trauerman vs. divers. urstrrcs
Court, Part /, OF city OF Richmond.
judgment affirmed "'
Schmidt Ct al. vs. Wallinccr. Cir,,,j,
affirmed 49, 70 '''''i'
Reynolds VS.. Wall ct all Circuit,
Court OF Charles City County, iudc.
ment affirmed
American Surety Company VS. ou,n.
ceE ct al Chancery Court of civ nf
lS!chmond, decree affirmed
Important Petersburg CAKE.
BY Judge Frederick w Sims.,r,avar
stem Bros. VS. Hartford Fire Insurance
Company. Hastings Court Of civ of
EclerSburE. Judgment reversed, Judge
Rurks dissenting
Bi!ss guardian, vs.. Spencer. Circui.
Court OF Prince Edward County de-.
cree reversed in oast and affirmed IN
Rhoades ct ais. vs.. Banking and
NOT sase ct ais Corporation Court of
city Of Petersburg. reversed AZ 10 DER.
Tan ot appellants ana affirmed as 10
Inc other appellants
Nirc MIA Western Power Cono.n,. -
c.tN OF clifton Forge: Virginia western
IoWcF ompan! " city Of Rueut
vista; N!rC! u!a Western Power i:omI.
pany VS.. town OF Cov!neion, and Viz