Rockingham Co-Operative Farm Bureau, Inc. v. City of Harrisonburg

The plaintiff in error filed its petition under the statute to be relieved of a city license tax which had been assessed against it by the Commissioner of Revenue for the city of Harrisonburg. The tax, computed to be $1,302.05, was imposed for the year 1937.

The case was heard by the circuit court and the petition for relief was denied.

The plaintiff in error, a corporation, has been since its organization conducting a business ostensibly as authorized by the Virginia Co-Operative Marketing Act, Code, section 1265, subsections 1-36. It has had its principal office and place of business in the…