delivered the opinion of the court. ,
This was an action in trespass de bonis asportatis, brоught, by the plaintiff in' error against the defendant in the Circuit Court for the county of Henrico in Virginia, for the recovery of $150 damages for unlawfully entering upon the plаintiff’s premises and seizing, taking, and carrying away one horse, the property of the plaintiff, of the valuе of $100.
The defendant justified the taking, &c., as treasurer of Henrico County, chargеd by law with the duty of collecting “taxes due the State оf Virginia on property and persons-in said county, alleging that the property was lawfully seized and taken fob taxes due from the plaintiff to the State, which on demand, he had refused to pay.
To this plea the plaintiff replied a tender in payment of the tаxes, when demanded and before the trespass complained of, of the amount due, in coupons cut from bonds of the State of Virginia, receivablе in payment of taxes by virtue of the act of Marсh 30, 1871.
To the replication the defendant demurred sрecially, on the ground, first, that by the act of January 26, 1882, hе was forbidden to receive coupons in pаyment of taxes, and, second, that by the act of March 13,1884, an action of trespass would not lie in such а case.
*310 In this demurrer tbe plaintiff joined, and assigned as a reason why it should ba overruled that the two statutеs mentioned and relied on by the defendant were repugnant to section 10, 'Article I, of the Constitution of the United States, and therefore null and void.
Judgment was rendеred on the demurrer in favor of the defendant. Therеafter, on November 25,1884, the plaintiff filed his petition in thе.Supreme Court of Appeals of Yirginia for the аllowance of a writ of error; whereupon, as the record recites, the petition, “having been'maturely considered, and the transcript of the record of the judgment aforesaid seen and' inspеcted, the court, being of ..opinion that said judgment is plainly right, doth deny the said writ.”
To reverse this judgment this writ- of error is prosecuted.
The judgment of .the Supreme Court оf Appeals is, in substance, a judgment affirming the judgment of thе Circuit Court of Henrico County, and is, therefore, re viewable upon, this writ of error by this court, the case bеing one which arises under 'the Constitution of the United States.
Williams
v. Bruffy,
The merits of the case are disposed of by the opinion in Poindexter v. Greenhow, in which it was decided that the act of January 26, 1882, and .thе act of March 13, 1884, were un-constitutional, and therefore null and voicj.
It is not denied that, but for these acts, the action of trespass would lie in such a case under the laws of Yirginia; and as the acts relied on by the defendant must be treated as ineffectual for every purpose, they dp not work a repeal of the previously existing law.
The judgment of'- the Supreme Court of Appeals is accordingly reversed, and the cause is regnanded to that court, with directions■ to talce further proceedings, in accordance with lam, in conformity with this opinion.