Commonwealth v. Olan Mills, Inc.
Supreme Court of Virginia
The opinion states the case.
1Opinion of the CourtBuchanan, J.
Olan Mills, Incorporated, a Tennessee corporation, and P. W. McCarter, its agent, were tried on warrants charging them with operating a photographer’s business without a license in violation of § 58-393 of the Code, 1 constituting a misdemeanor punishable by fine. Code § 58-251. On their trial to the court without a jury, the facts being stipulated, they were acquitted and the Commonwealth appeals. Code § 19-255.
Section 58-393 is a revenue measure and does not rest upon the principles applicable to the exercise of the police powers of the State. Moore v. Sutton, 185 Va. 481, 39 S. E. (2d) 348.
2Cases cited14 opinions
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Nippert v. City of RichmondSupreme Court of the United States · 1946
- Railway Express Agency, Inc. v. VirginiaSupreme Court of the United States · 1954
- Graves v. StateSupreme Court of Alabama · 1952
- Moore v. SuttonSupreme Court of Virginia · 1946
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3Cited by6 opinions
- Haden v. Olan Mills, Inc.Supreme Court of Alabama · 1961
- Olan Mills, Inc. v. City of TallahasseeSupreme Court of Florida · 1958
- Mills v. Town of KingstreeSupreme Court of South Carolina · 1960
- Town of Surfside v. Williams, Circuit Court of the 11th Judicial Circuit of Florida, Miami-Dade County1963
- Advance Schools, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1975
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