COMMONWEALTH v. WYTHEVILLE KNITTING MILLS E.W.A.


79 S.E.2d 621 (1954)

195 Va. 663

COMMONWEALTH v. WYTHEVILLE KNITTING MILLS EMPLOYEES WELFARE ASS'N.

Supreme Court of Appeals of Virginia.

January 25, 1954.


Attorney(s) appearing for the Case

J. Lindsay Almond, Jr., Atty. Gen., Frederick T. Gray, Asst. Atty. Gen., for plaintiff in error.

Campbell & Campbell, Wytheville, for defendant in error.

Before HUDGINS, C.J., and EGGLESTON, SPRATLEY, BUCHANAN, MILLER, SMITH and WHITTLE, JJ.


SPRATLEY, Justice.

This case involves the single question of whether the Wytheville Knitting Mills Employees Welfare Association, hereinafter referred to as the petitioner, is subject to the retail merchant's license tax prescribed by § 58-321 of the Code of Virginia, 1950. The trial court held that petitioner was not liable for the tax, and ordered that it be exonerated from the payment thereof for the years 1949, 1950 and 1951, Code, § 58-1134. That order...

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