Wilcox v. Hunter
| Decision Date | 19 November 1896 |
| Citation | 25 S.E. 1000 |
| Parties | WILCOX v. HUNTER, Treasurer. |
| Court | Virginia Supreme Court |
Mandamus—To Compel Acceptance OF Coupons for Tax.
in view of the provisions of the act of May 12, 1887, requiring a proceeding in court to be instituted for the collection of a tax where payment has been tendered in detached coupons from state bonds, in which proceeding the de-. fendant can plead his tender and file his coupons, and shall have judgment if their validity is established, mandamus will not lie against a treasurer, at the suit of one liable for a tax, to compel the acceptance of a tender of such coupons in payment.
Petition by J. W. Wilcox against W. W. Hunter, treasurer of Norfolk, for a writ of mandamus. Denied.
Maury & Maury, for petitioner.
R. Taylor Scott, Atty. Gen., and H. B. Pollard, for respondent.
KEITH, P. The petition of J. W. Wilcox, a resident of the city of Norfolk, represents to this court that he is an attorney at law, duly licensed to practice in the courts of the state; that the tax imposed upon him for that privilege is $25 per annum; that, desiring to procure a license, he tendered to W. W. Hunter, treasurer of Norfolk, an officer appointed by law to receive said tax, 75 cents in money, being the amount of the fee of the commissioner, and $25 in tax-receivable coupons issued by the state, which by law are receivable in payment of said tax; that the coupons were past due, and bore upon their face stipulations that they are receivable for all taxes, debts, and demands due the state; that they were issued under the acts of the general assembly of March 30, 1871, and March 28, 1879. He avers that they are genuine, legal coupons cut from the bonds of the state, and that he has been ready at all times since said tender to deliver the money and coupons to the treasurer in payment of the tax, and is now ready to do so; that the treasurer refuses to receive the coupons in payment of the tax, and to give him the proper certificate thereof, which it is necessary for him to have in order that he may procure his license from the commissioner of the revenue, and that without such license he is liable to indictment for practicing his profession; that he has no other mode of relief in the premises save a writ of mandamus commanding Hunter, treasurer, to receive the coupons, and to pay the costs of this writ. To this petition Hunter filed his demurrer and answer. in Hunter's demurrer Wilcox joins, and demurs to Hunter's answer, in which Hunter...
To continue reading
Request your trial