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MARION BOTTLING CO. v. TOWN OF GALAX

81 S.E.2d 624 (1954)

195 Va. 1115

MARION BOTTLING CO., Inc. v. TOWN OF GALAX.

Supreme Court of Appeals of Virginia.

May 3, 1954.

Attorney(s) appearing for the Case

Francis M. Hoge, Marion, for plaintiff in error.

H. Prince Burnett, L. H. Neff, Jr., Galax, for defendant in error.

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

BUCHANAN, Justice.

Marion Bottling Company, Incorporated, applied to the court below for relief from certain local license taxes, Code § 58-1145, assessed against it by the town of Galax. From an order denying relief it obtained this appeal and here contends that the town had no authority to levy the taxes.

The facts are stipulated to be as follows:

"1. Marion Bottling Company, Inc. is a bottler of soft drink beverages with its bottling plant...

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