Commonwealth v. Moore & Goodsons
Supreme Court of Virginia
At the September term 1874 of the Hustings court of the city of Richmond, Moore & Goodsons, partners, were indicted for that they did unlawfully transact business as merchants in the city of Richmond without having obtained a license according to law.
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At the September term 1874 of the Hustings court of the city of Richmond, Moore & Goodsons, partners, were indicted for that they did unlawfully transact business as merchants in the city of Richmond without having obtained a license according to law. The case came on to be tried at the October term of the court, when the jury found the defendants not guilty; and the court, overruling a motion on behalf of the commonwealth to set aside the verdict, entered a judgment in favor of the defendants. Whereupon, upon the application of the attornej' general, a writ of error was granted by a judge of…
1Opinion of the CourtChristian, J.
The act of the general assembly whose constitutionality is drawn in question in this case, is the 104th section of chapter 240, Sess. Acts 1874, which is’in the following words:
“Section 104. On every license to a merchant or mercantile firm the tax to be paid shall be graduated as follows: If the amount of purchases shall not exceed two thousand dollars, the specific tax shall be ten dollars; and for all purchases over two thousand dollars and less than sixty thousand dollars, there shall be paid a tax of one-half of one per centum. Upon all purchases over sixty thousand dollars and less than…
2Cases cited3 opinions
- Wheeling Bridge & T. R'y Co. v. PaullWest Virginia Supreme Court · 1894
- Mackin v. Taylor County CourtWest Virginia Supreme Court · 1893
- City of Norfolk v. Norfolk Landmark Publishing Co.Supreme Court of Virginia · 1898
3Cited by15 opinions
- State v. BakerWest Virginia Supreme Court · 1889
- City of Newton v. AtchisonSupreme Court of Kansas · 1883
- City of Norfolk v. Norfolk Landmark Publishing Co.Supreme Court of Virginia · 1898
- Denver City Railway Co. v. City of DenverSupreme Court of Colorado · 1895
- Bradley & Co. v. City of RichmondSupreme Court of Virginia · 1910
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