Sperry & Hutchinson Co. v. Melton
West Virginia Supreme Court
Appeal from Circuit Court, Kanawha County. J3ill by the Sperry & Hutchinson Company against John J. Helton, Sheriff. Decree for defendant, and plaintiff appeals.
1Opinion of the Court
EobinsoN, Judge :
The Legislature has deemed it proper to prescribe that a license tax of five hundred dollars shall be paid on the business of selling to merchants “trading stamps, premium stamps, or stamps or certificates of like nature or character,” and on the business of redeeming such stamps or certificates in money or goods. Code 1906, chapter 32, sections 2 and 101. The plaintiff is engaged in the business of redeeming trading stamps which it issues to merchants. It complains that this license tax assessed against it, for the county of Kanawha, prevents it from making any profit on the…
2Cases cited4 opinions
- Williams v. FearsSupreme Court of the United States · 1900
- Nashville, Chattanooga & St. Louis Railway v. City of AttallaSupreme Court of Alabama · 1897
- State ex rel. Simpson v. Sperry & Hutchinson Co.Supreme Court of Minnesota · 1910
- Ebersole v. Southern Building & Loan Ass'nSupreme Court of Alabama · 1906
3Cited by7 opinions
- Wingfield v. South Carolina Tax CommissionSupreme Court of South Carolina · 1928
- Eureka Pipe Line Co. v. HallananWest Virginia Supreme Court · 1920
- Goer v. TaylorNorth Dakota Supreme Court · 1924
- Lewis v. City of BluefieldWest Virginia Supreme Court · 1936
- Sperry & Hutchinson Co. v. BlueCourt of Appeals for the Fourth Circuit · 1912
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