1. Home
  2. Browse Decisions
  3. S.E.2d
  4. 151 S.E.2d
  5. 151 S.E.2d 419 (1966)
 

SHEPHEARD v. MOORE

151 S.E.2d 419 (1966)

207 Va. 498

William L. SHEPHEARD, Sr., who sues in behalf of himself and all other citizens of the City of Norfolk similarly situated v. W. R. MOORE, Commissioner of Revenue of the City of Norfolk, and Alex H. Bell, Treasurer of the City of Norfolk.

Supreme Court of Appeals of Virginia.

November 28, 1966.

Attorney(s) appearing for the Case

Henry E. Howell, Jr., Leonard B. Sachs, Norfolk (Howell, Anninos & Daugherty, Norfolk, Kanter, Kanter & Sachs, Norfolk, on brief), for appellant.

Richard N. Harris, Asst. Atty. Gen. (Robert Y. Button, Atty. Gen., Alfred W. Whitehurst, Attorney for the Commonwealth, on brief), for appellee.

Before EGGLESTON, C. J., and SPRATLEY, BUCHANAN, SNEAD, I'ANSON, CARRICO and GORDON, JJ.

EGGLESTON, Chief Justice.

This is a suit by a resident and taxpayer of the city of Norfolk against the Commissioner of Revenue and the Treasurer of that city to have declared unconstitutional the state capitation tax of $1.50 which § 173 of our Constitution directs the General Assembly to levy on every resident of the State twenty-one years of age and over, except those pensioned by the State for military services. Pursuant to this provision the General Assembly...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases