City of Roanoke v. Stewart Grocery Co.

KNIGHT, Justice.

The pleading in this cause, bill and cross-bill, may be treated as a proceeding seeking a declaratory judgment as to the validity of a certain municipal ordinance of the city of Roanoke, purporting to levy a license tax upon persons, firms, or corporations maintaining places of business without the city of Roanoke, Ala., who take orders, or receive orders for the sale “of any merchandise, * * * to be delivered within said city and who fill such orders by delivering the merchandise * * * in their own vehicles within said city.”

It is the contention of the appellee, Stewart…