Commonwealth v. Bibee Grocery Co.

•This is a writ of error to a judgment of the Corporation Court' of the city of Lynchburg, which holds the last paragraph of section 188 of the Tax Code (Code Supp. 1928, page 317) to be unconstitutional.

Section 188 of the Tax Code provides generally for the imposition upon retail merchants of a license tax based upon purchases. In addition thereto, section 188 imposes upon retail merchants a license tax for the operation of a distributing house for the purpose of distributing goods, wares and merchandise. This provision of the Tax Code reads as follows:

“For every distributing house or place…