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Cohen and Winston, Receivers, v. Walford, Collector

Supreme Court of Appeals of Virginia1911-01-26
111 Va. 812

Authorities cited

No cited authorities resolved to law.co cases yet.

Opinion

majority opinion

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.