Royall v. Virginia

121 U.S. 102, 7 S. Ct. 826, 30 L. Ed. 883, 1887 U.S. LEXIS 2026

Opinion

Mr. Chief Justice Waite

delivered the opinion of the court.

This case cannot be distinguished ir> principle from that of Royall v. Virginia, 116 U. S. 572. The demurrer to the plea is an admission of record that the coupon tendered in payment of the license tax was genuine, “ and bore on its face the contract'of the State of Yirginia that it -should be received in payment of all taxes, debts, and demands due -said State.” This shows a good tender, which brings this case within the ruling by this court in the other.

The judgment of the Supreme Court of Appeals of the.State of Virginia is-reversed on the a/uthority of Royall v. Virginia, supra, a/nd the ca/use remanded for further proceedings, not mconsistent with this opinion a/nd the judgment i/n that case.