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.