Commonwealth ex rel. Moore v. P. Lorillard Co.

This is an appeal from an order of the Hustings Court of the city of Richmond, refunding to P. Lorillard Company, Inc., $1,500 of State taxes assessed and paid on its 1917 income.

The Lorillard Company is a New Jersey corporation engaged in the manufacture of tobacco products, and operates, factories and plants in many different States, including New Jersey, New York, Pennsylvania, Delaware, Ohio, Wisconsin, Kentucky, Maryland and Virginia, and derives income from business done in all the States of the Union, and in foreign countries. All of its products manufactured in the State of Virginia…