Legal Opinion
Prentice v. City of Richmond
Supreme Court of Virginia
Decided January 16, 1956No. Record 4457PublishedCited by 18 opinions
The opinion states the case.
1Opinion of the CourtSmith, J.
This proceeding was instituted by Grady J. Prentice, trading as the Prentice Poultry Plant, against the City of Richmond for the correction of an allegedly erroneous tax assessment made pursuant to § 10-85 of chapter 10 of the Richmond City Code of 1937, as amended, which section imposes upon wholesale merchants a city revenue license tax based upon purchases during the preceding year, and contains the following exception, in paragraph (c):
“* * * All goods, wares and merchandise manufactured by a wholesale merchant and sold or offered for sale as merchandise shall be considered as purchases…
2Cases cited10 opinions
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- Anheuser-Busch Brewing Assn. v. United StatesSupreme Court of the United States · 1908
- People Ex Rel. New England Dressed Meat & Wool Co. v. RobertsNew York Court of Appeals · 1898
- City of Richmond v. Richmond Dairy Co.Supreme Court of Virginia · 1931
- Commonwealth v. Consolidated Dressed Beef Co.Supreme Court of Pennsylvania · 1914
5 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Commonwealth v. Orange-Madison Cooperative Farm ServiceSupreme Court of Virginia · 1980
- McClung v. County of HenricoSupreme Court of Virginia · 1959
- Paul Eaton v. Jarvis Products CorporationCourt of Appeals for the Tenth Circuit · 1992
- Perdue Foods, Inc. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- Solite Corp. v. County of King GeorgeSupreme Court of Virginia · 1980
13 more not listed; retrieve them via the Exa API.