Jellico Grocery Co. v. City of Whitesburg

Opinion op the Court by

Judge Tilbord

Tilbord Affirming.

The crucial question presented by this record is whether a city of the fifth class may impose a license tax, reasonable in amount and non-discriminatory, upon a wholesaler, who owns no property and maintains no residence or agency within the corporate limits, but, regularly, through traveling salesmen, solicits business from resident retailers, and, after accepting their orders at the home office in another city, to which he pays a similar tax, fulfills the orders by delivering the goods in his own trucks. To enjoin the enforcement of such…