City of Richmond v. Richmond Dairy Co.
Supreme Court of Virginia
1Opinion of the CourtPrentis, C. J.
This is an application by the Richmond Dairy Company, hereafter called the company, filed under section 414 of the Tax Code of Virginia (see Code 1930, p. 2131 et seq.), for *65relief from an assessment of an additional city license tax as a merchant. The relief prayed for was granted and the applicant exonerated from paying an additional merchant’s city license tax of $2,042.50.
It is said in the brief for the company: “The sole question involved in the case is whether the applicant should be taxed as a merchant under section 188 of the Tax Code of Virginia and sections 106 and 107 of chapter 10…
2Cases cited13 opinions
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- Anheuser-Busch Brewing Assn. v. United StatesSupreme Court of the United States · 1908
- American Fruit Growers, Inc. v. Brogdex Co.Supreme Court of the United States · 1931
- Commonwealth v. Sunbeam Water Co.Supreme Court of Pennsylvania · 1925
- Commonwealth v. Lowry-Rodgers Co.Supreme Court of Pennsylvania · 1924
8 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Hearst Corp. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1973
- Commonwealth v. Orange-Madison Cooperative Farm ServiceSupreme Court of Virginia · 1980
- Michigan Allied Dairy Ass'n v. State Board of Tax AdministrationMichigan Supreme Court · 1942
- Solite Corp. v. County of King GeorgeSupreme Court of Virginia · 1980
- Prentice v. City of RichmondSupreme Court of Virginia · 1956
16 more not listed; retrieve them via the Exa API.