SNEAD, Justice.
On February 18, 1959, the Board of Supervisors for Hanover county instituted a proceeding for a declaratory judgment against the Town of Ashland and its municipal officers. Petitioner challenged Ashland's authority to impose a license tax upon motor vehicles owned by the town's residents, as set forth in an ordinance it proposed to adopt on March 14, 1959, pursuant to §§ 46.1-65 and 46.1-66, as amended and reenacted (1959, Ex.Sess., cc. 22...
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