Manhattan Co. v. County Board

Manhattan Company of Virginia, Inc., a corporation chartered under the laws of Virginia, filed its petition against the County Board of Arlington County for correction of alleged illegal assessment of taxes imposed under Section 78 of the Arlington County Business Privilege License ordinance. It sought refund of taxes for the year 1951 in the sum of $850 and for 1952 in the sum of $1,050, theretofore paid under protest.

From an order and judgment denying relief, petitioner appealed.

Section 78,1 as it read in 1951 and 1952 when these taxes were imposed, follows:

“78. NON-RESIDENT LAUNDRIES AND…