JORDAN, Judge.
This was a suit for declaratory judgment to determine the legality and constitutionality of Ordinance No. 64-9 of the City of Columbus, adopted March 2, 1964, which purported to levy upon "every person who sells, stores or delivers cigarettes" in the City of Columbus, a "license tax" in an amount equal to "two cents for each twenty cigarettes or fraction of said number, contained in the package sold, stored or delivered."
The trial court by...
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