Supreme Court of Virginia, 1911

Cohen & Winston v. Walford

Cohen & Winston v. Walford
Supreme Court of Virginia · Decided January 26, 1911
111 Va. 812; 70 S.E. 850; 1911 Va. LEXIS 33
Cohen & Winston v. Walford

Cases that cite this one

3 later published cases cite this decision.

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Opinion of the Court

By 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.

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