86 Va. 321 | Va. | 1889
delivered the opinion of the court.
We are of opinion that the order is right. • The fact that the executors resided in Staunton when the assessment was made doeg not affect the case. There being no statute in Virginia to the contrary, the situs of the property is at the last domicile of the testator, and there it is taxable, and not elsewhere. Burroughs, Taxation, 224; Cooley, Taxation, 270; 1 Desty, Taxation, sec. 68, p. 333.
It need only he added that the objection to the jurisdiction of this court by the executors, the defendants in error, is not well taken. A franchise—that is, the right of the city to tax the bonds—is drawn in question, and that gives us jurisdiction of the case, although the matter in controversy is less in amount than five hundred dollars. Const., art. VI., sec. 2; Code, sec. 3455.
The judgment must, therefore, be affirmed.
Judgment aeeirmed.