City of Portsmouth v. Miller, Rhoads & Schwartz, Inc.

This case arises upon a warrant charging that Miller, Rhoads & Schwartz, Incorporated, had violated the city-license tax ordinance in unlawfully operating a delivery truck in the city without obtaining a license therefor. It was submitted to the trial judge upon an agreed statement of facts, and there was a judgment in favor of the defendant.

These are the facts agreed:

The city of Portsmouth, Virginia, acting through its council, passed an ordinance on the 26th day of April, 1921, entitled “an ordinance imposing a license tax for the city of Portsmouth for the year beginning May 1, 1921.”

Sectio…