Supreme Court of Virginia March 19, 1891 (Commonwealth v. Chaffin)

Lewis, P.,

delivered the opinion of the court.

The defendants in error filed their petition in the court below alleging that, being indebted to the State in the sum of $120 for taxes, they tendered to the proper officer, in payment-thereof, past due tax-receivable coupons of the State, who received the same for the purpose of identification and verification, etc.