White v. Commonwealth
Supreme Court of Virginia
Error to judgment of hustings court of Richmond city, rendered 23d November, 1883, in a prosecution by the Commonwealth against Charles H. White, for a misdemeanor. The indictment charged that defendant “ did sell and offer to sell goods, wares, and merchandise, by sample, card, description and other representation, without first having obtained a license to do so according to law.”
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Error to judgment of hustings court of Richmond city, rendered 23d November, 1883, in a prosecution by the Commonwealth against Charles H. White, for a misdemeanor. The indictment charged that defendant “ did sell and offer to sell goods, wares, and merchandise, by sample, card, description and other representation, without first having obtained a license to do so according to law.” By a jury he was found guilty, and the judgment was entered on the verdict, imposing on him a fine of $300 and the cost of the prosecution, and directing him to be confined in jail until the fine and costs were…
1Opinion of the Court
Lewis, P.,
delivered the opinion of the court.
Among those upon whom the revenue laws impose a tax for the transaction of their business in this State are merchants, commission merchants, and sample merchants. Acts 1881-82, pp. 511-12-13.
A merchant, in the sense of the act, is a dealer in goods, wares, and merchandise, who has the same on hand for sale and present delivery. He is taxed according to the amount •of his purchases, to be ascertained in the' manner prescribed, and is licensed to sell his own good. A commission merchant is one who buys and sells on commission, and may sell any…
2Cited by5 opinions
- White v. CommonwealthSupreme Court of Virginia · 1884
- Dunston v. City of NorfolkSupreme Court of Virginia · 1941
- In re JuppDistrict Court, W.D. Washington · 1921
- Commonwealth v. Wytheville Knitting Mills Employees Welfare Ass'nSupreme Court of Virginia · 1954
- State v. RossWest Virginia Supreme Court · 1912