City of Richmond v. Valentine

James H. Valentine, individually and trading as The Valentine Auction Company, herein referred to as petitioner, filed a petition for a declaratory judgment, Code § 8-578, to have an adjudication as to what receipts should be included in determining the amount of the auctioneer’s license tax assessed against him under the license tax ordinance of the city of Richmond.

Petitioner alleged that he had engaged for a number of years in the business of an auctioneer and appraiser of personal property in the city and was required to pay a license fee based on “the gross amount of the sales of his…