EGGLESTON, Justice.
Thompson's Dairy, Incorporated, filed in the court below separate petitions against the Commonwealth of Virginia and the City of Alexandria, praying in each case for a declaratory judgment adjudicating that certain peddler's license taxes assessed against it by the Commonwealth for the years 1951, 1952, 1953 and 1954, and by the City for the years 1952, 1953 and 1954, and paid under protest, were invalid and should be refunded. From an adverse...
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