Commonwealth v. Chaffin

• Citation: 87 Va. 545,12 S.E. 972
• Parties: Commonwealth v. Chaffin et al.
• Decision Date: 17 March 1891
• Court: Supreme Court of Virginia

12 S.E. 972

87 Va. 545

Commonwealth

v.Chaffin et al.

Supreme Court of Appeals of Virginia.

March 17, 1891.

Court or Appeals—Jurisdiction—Record.

Const. Va. art. 6, § 2, excludes from the jurisdiction of the supreme court of appeals suits for less than $500, except in certain cases, including those involving the constitutionality of a law. Acts Va. March 30, 1871, and March 28, 1879, provide that coupons of certain state bonds shall be received for taxes, but Act Va. March 15, 1884, requires school taxes to be paid in money. A tax-payer tendered coupons for a tax of $120, and petitioned for a jury to determine their genuineness, as provided by Code Va. § 408, but did not allege that none of the taxes were for school purposes. A general demurrer was filed, which was overruled, and the state appealed. Held, that the proceedings failed to show that the validity of the statute of 1884 was involved, and the court had no jurisdiction.

Error to circuit court of city of Richmond; B. R. Willfokd, Jr., Judge.

Const. Va. art. 6, § 2, excludes from the jurisdiction of the supreme court of appeals all civil controversies where the amount is less than $500, except in certain specified cases, among which are cases in volving the constitutionality of a law. Acts Va. March 30, 1871, and March 28, 1879, for the funding of the state debt, authorizing the issue of bonds with coupons attached, which, after maturity, should be receivable for taxes, and Code Va. § 408, provides a method of determining their genuineness, when tendered by the verdict of a jury; but act March 15, 1884, declares that all taxes for the maintenance of the public schools shall be paid in lawful money of the United States.

R. Taylor Scott, Atty. Gen., and H. R. Pollard, for the Commonwealth.

A. B. Gingen, for defendant in error.

Lewis, P. The defendants in error filed their petition in the court below, alleging that, being indebted to the state in the sum of $120 for taxes, they tendered to the proper officer in payment thereof past-due tax-receivable coupons of the state, who received the same for the purpose of identification and verification, etc.; and the prayer of the petitioner was that a jury be impaneled to try the question of the genuineness of the coupons, according to the provisions of section 408 of the Code. To this petition the commonwealth demurred, but the demurrer was overruled. The petitioners, to maintain the issue on their part, thereupon produced before the jury certain papers...