City of Richmond v. Imp Pedlar, Ltd.

By JUDGE A. CHRISTIAN COMPTON

The facts are not in dispute. The plaintiff seeks recovery for the total sum of two assessments made as the result of a so-called "beginner adjustment" for license taxes claimed to be due the City for the calendar year and license year of 1970. Effective at midnight on December 31, 1969, certain portions of Chesterfield County, which included the defendant’s two retail outlets here under consideration, became a part of the City of Richmond as the result of an annexation decree. Prior to this date and subsequent thereto during the year 1970, the defendant, a retail…