Joseph P. Bradley

“ It is difficult to see why, if the legislature may prescribe a limitation where none existed before, it may not change one which has already been established. The parties to a contract have no more a vested interest in a particular limitation which has been fixed than they have in an unrestricted right to sue. * * * In all such cases the question is one of reasonableness; and we have, therefore, only to consider whether the time allowed in this statute is, under all the circumstances, reasonable. ”

“ It is the kind of evidence naturally resorted to to prove the genuineness of coupons, and other instruments of that character. To prohibit it is to take from the holder of such instruments the only feasible means he has in his power to establish their validity. In addition to these objections to the proceedings, we question very much whether the act of May 12, 1887, which authorizes and requires a suit to be brought against the tax-payer who tenders payment in coupons, as well as the other acts which require their rejection, are not themselves laws impairing the obligation of the contract. ”

“ That no proceedings can be instituted by any holder of said bonds or coupons against the commonwealth of Virginia, either directly, by suit against the commonwealth by name, or indirectly, against her executive officers, to control them in the exercise of their official functions as agents of the state. ”

“ Section 91 declared that every attorney at law should pay an annual license fee of $15 if under five years' practice, and $25 if over five years' practice, but that no attorney thus licensed should be allowed to bring suit against the commonwealth, or any treasurer or collector of taxes, for the recovery of money for coupons tendered for taxes, unless he took out a special license therefor, for which privilege he should pay a specific license tax, in addition to the tax before required, of $250. ”

“ The court distinguished this remedy of the tax-payer from that which was in question in the case of Antoni v. Greenhow, in that in the latter case the proceeding by mandamus alone was under consideration, and that from of proceeding for relief was held not to be materially obstructed by the acts of 1882; and it was held that nothing in the decision of that case concluded the rights of tax-payers and coupon holdersin reference to other remedies which the law gave them for the unlawful seizure of their property in satisfaction of the tax, after having duly tendered coupons in payment thereof. ”

“ A restraining order was accordingly made by the court in pursuance of the prayer of the bill, and it was for disobedience to this order that the parties in the Cases of Ayers, Scott, and McCabe were committed for contempt. ”

“ The bonds shall be made payable to order or bearer, and the coupons to bearer, and registered bonds payable to order may be exchanged for bonds payable to bearer, and registered bonds may be exchanged for coupon bonds, or vice versa, at the option of the holder. The coupons shall be payable semi-annually, and be receivable at and after maturity for all taxes, debts, dues, and demands due the state, which shall be expressed on their face. ”

“ It the defendant relies upon the tender of coupons as payment, he shall plead the same specifically in writing, and file the coupons tendered with the clerk; and the burden of proving the tender and genuineness of the coupon shall be on the defendant. If established, the judgment shall be for the defendant on the plea of tender. If the defendant fail in his defense, there shall be judgment for the commonwealth for the taxes due, and interest and costs, and execution shall issue thereon as in other cases ”

“ They make no discrimination between genuine and spurious coupons. A bank which should refuse to receive its bills in payment of a note due from one of its customers, but should sue him on his note, and leave him to establish the genuineness of the bills by suit against the bank, would not be regarded with much favor in a business community. ”

“ It is evident from this statement of the question that no one rule as to the length of time which will be deemed reasonable can be laid down for the government of all cases alike. Different circumstances will often require a different rule. ”

“ Congress in 1827 had passed an act 'concerning a seminary of learning in the territory of Arkansas,' by which two entire townships of land were directed to be set aside and reserved from sale, out of the public lands within the said territory, for the use and support of a university within the said territory. ”

“ The judgment of the hustings court was therefore reversed. The question was very fully and elaborately discussed by Mr. Justice MATTHEWS in delivering the opinion of the court, although there was a dissenting opinion on the part of the chief justice and three of the associate justices. ”

“ Since the passage of this act, and in pursuance thereof, the taxes and other revenues raised for the purpose of maintaining public schools, and belonging under the constitution to the literary fund, have been kept separate and distinct from the other taxes raised for the general support of the state government. This was the practice when the case of Vashon v. Greenhow arose ”

“ The act is set forth in full in the case In re Ayers, 123 U.S. 451, 8 Sup. Ct. Rep. 164. Since the passage of this act the cases In re Ayers, In re Scott, and In re McCabe, Id., have come before this court for consideration. They were decided in December, 1887. ”