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

The opinion of the Court was delivered by

Mr. ChiEE Justice BeEasE.

Each of the respondents operates a group of retail grocery stores in the City of Spartanburg; the first operating six stores and the second seven. Each paid the business license tax imposed by a certain ordinance of the city under protest, and within the statutory time brought suit to recover the amount paid, on the ground of the alleged invalidity of those sections of the ordinance under which they were taxed.

The demurrers of the City of Spartanburg to the complaints were overruled by orders of Circuit Judge Sease, and the…