COMMONWEALTH v. SMITH


68 S.E.2d 132 (1951)

193 Va. 1

COMMONWEALTH ex rel. GILMER v. SMITH et al.

Supreme Court of Appeals of Virginia.

December 3, 1951.


Attorney(s) appearing for the Case

J. Lindsay Almond, Jr., Atty. Gen, D. Gardiner Tyler, Jr., Asst. Atty. Gen, for plaintiff in error.

S. W. Shelton, Charles W. Crowder and E. Neil Rogers, all of Richmond, for defendants in error.

Before HUDGINS, C. J., and EGGLESTON, SPRATLEY, BUCHANAN, MILLER, SMITH and WHITTLE, JJ.


EGGLESTON, Justice.

In March, 1949, the Commonwealth of Virginia, at the relation of the State Comptroller, filed her notice of motion for judgment against R. R. Smith, trading as Smith Transfer Company, to recover the balance alleged to be due by him under section 35-aa of the Motor Vehicle Code1 for taxes or registration fees on certain trailers owned or operated by him for the period from April 1, 1948, to March 31, 1949. By amendment...

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