Royall v. Virginia
Supreme Court of the United States
Royall v. Virginia, 121 U.S. 102 (1887)
7 S. Ct. 826; 30 L. Ed. 883; 1887 U.S. LEXIS 2026
Royall v. Virginia
Opinion
delivered the opinion of the court.
This case cannot be distinguished ir> principle from that of Royall v. Virginia, 116 U. S. 572. The demurrer to the plea is an admission of record that the coupon tendered in payment *105 of the license tax was genuine, “ and bore on its face the contract'of the State of Yirginia that it -should be received in payment of all taxes, debts, and demands due -said State.” This shows a good tender, which brings this case within the ruling by this court in the other.
The judgment of the Supreme Court of Appeals of the.State of Virginia is-reversed on the a/uthority of Royall v. Virginia, supra, a/nd the ca/use remanded for further proceedings, not mconsistent with this opinion a/nd the judgment i/n that case.
Reference
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- Syllabus
- An information being filed against Royall for practising as a lawyer without having first obtained -a revenue license, he pleaded 'payment o'f the license fee partly in a coupon cut from a bond issued by the State of Virginia under the provisions of the act of March 30, Í871, and partly in cash. The Commonwealth demurred to this plea. Held: that the demurrer admitted that the coupon was genuine and bore on its face the contract of the state to receive it in payment of taxes, &c„ anti that this showed a good tender and brought the case within the ruling in Royall v. Virginia, 116 U. S. 672.