Rieck-McJunkin Dairy Co. Mercantile Assessment Case

Opinion by

Hirt, J.,

This is an appeal from a mercantile license tax assessment. Appellant buys milk from producers and, after processing it, distributes its products both at wholesale and retail from a single place of business in New Castle. The city enacted an ordinance in 1943 “levying license taxes for general revenue purposes annually” on “pro duce and merchandise vendors” and “merchants of all kinds.” Appellant is within these classifications. Other trades and businesses are made liable to the same annual tax of one mill on every dollar of gross revenue, subject only to the provision…