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

This is a proceeding instituted b.y The Great Atlantic and Pacific Tea Company, a corporation, hereinafter called the Company, for relief from an additional assessment of license taxes for the year 1939, amounting to $9,032.02, imposed upon it under an ordinance of the city of Richmond, here*935inafter called the City. From an order denying full relief this writ of error was granted.

The facts are not in dispute. A correct determination depends upon a proper construction of the city ordinance and its application to the facts. The pertinent provisions of the ordinance are as follows:

“For each…