HAGAN, J., December 31, 1957.
This matter is before us on a taxpayer's appeal from a decision of the tax review board.
The taxpayer contends that it is either a "factor or commission merchant" or a "commodity broker" within the meaning of those terms as employed in the Mercantile License Tax Ordinance. If the taxpayer is correct in its contention, then it was taxed improperly. If, on the other hand, it is incorrect in its contention, then it was taxed properly...
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