Home Brewing Co. v. City of Richmond

Home Brewing Company, Incorporated, a Virginia corporation with its principal place of business in Richmond, was engaged throughout the years 1936, 1937, 1938, 1939 and 1940 in the business of manufacturing, bottling and selling soft drinks. The sales were made to licensed dealers and retailers. No sales were made to consumers.

The City of Richmond, under the authority of section 167 of chapter 10 of the Richmond City Code of 1937, assessed the corporation with omitted license taxes under section 62 of chapter 10 of the 1924 City Code and section 70 of the same chapter of the 1937 Code for…