Cohen & Winston v. Walford
Supreme Court of Virginia
Cohen & Winston v. Walford, 111 Va. 812 (Va. 1911)
70 S.E. 850; 1911 Va. LEXIS 33
Cohen & Winston v. Walford
Opinion of the Court
We are of opinion that neither the right to levy a tax, nor the constitutionality of a law is drawn in question in this case. The controversy is merely pecuniary, and the amount of the tax involved being less than $800, the court is without jurisdiction.
It is, therefore, considered that the writ of error be dismissed as having been improvidently awarded.
Dismissed.
Reference
- Full Case Name
- Cohen and Winston, Receivers v. Walford, Collector
- Cited By
- 3 cases
- Status
- Published
- Syllabus
- I, Appeal and Error—Amount in Controversy.—Where a tax less than $300 is in controversy, but neither the right to levy it, nor the constitutionality of the statue under which it is levied, is drawn in question, this court is without jurisdiction to review the judgment of the trial court.