Case Name: Myers, Receiver, v. City of Richmond
Court: Supreme Court of Appeals of Virginia
Jurisdiction: Virginia
Decision Date: 1910-01-13
Citations: 110 Va. 605
Docket Number: 
Parties: Myers, Receiver, v. City of Richmond.
Judges: 
Reporter: Virginia Reports
Volume: 110
Pages: 605–605

Head Matter:
Richmond.
Myers, Receiver, v. City of Richmond.
January 13, 1910.
Absent, Buchanan, J.
1. Taxation&emdash;City of Richmond.&emdash;The City of Richmond has plenary powers of taxation upon all property and subjects assessed with State taxes against persons residing therein; hence this case is ruled by Myers v. Commonwealth, ante, p. 600.
Error to a judgment of the Hustings Court of the city of Richmond on a motion to correct an erroneous assessment of taxes. Judgment for the defendant. Petitioner assigns error.
Affirmed.
J. Jordan Leake and Christian, Cordon & Christian, for the plaintiff in error.
II. R. Pollard and Geo. Wayne Anderson, for the defendant in error.

Opinion:
Whittle, J.,
delivered the opinion of the court.
The city of Richmond has plenary power under the general law, Va. Code, 1904, sec. 1043, and its charter to make levies upon all property and subjects assessed with State taxes against persons residing therein. Consequently, this case is ruled by the case of Lilburn T. Myers, Receiver, v. Commonwealth, ante, p. 600, 66 S. E. 824, in which an opinion has just been handed down sustaining the validity of the tax in question so far as the State is concerned.
Affirmed.