Great Atlantic & Pacific Tea Co. v. City of Lexington

Opinion op the Court by

Stanley, Commissioner

Reversing.

Appellant, the Great Atlantic & Pacific Tea Company, sneS the appelle.e to recover $2,106.20 paid during the .period of five years from 1927 to 1931 as a license tax for the privilege of selling cigarettes in its several groceries in Lexington. There was no ordinance levying or requiring payment of such tax.

The payments weré made under these circumstances: In preparing to add cigarettes to its stocks of merchandise in 1927, an officer of the company wrote the city clerk making inquiry about the matter of a special license, and he advised…