“ The judgment of the supreme court of appeals is in substance a judgment affirming the judgment of the circuit court of Henrico county, and is, therefore, reviewable upon this writ of error by this court, the case being one which arises under the constitution of the United States. ”

“ The defendant justified the taking, etc., as treasurer of Henrico county, charged by law with the duty of collecting taxes due the state of Virginia on property and persons in said county, alleging that the property was lawfully seized and taken for 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 taxes, when demanded and before the trespass complained of, of the amount due, in coupons cut from bonds of the state of Virginia, receivable in payment of taxes by virtue of the act of March 30, 1871. ”