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COMMONWEALTH v. MANZER

154 S.E.2d 185 (1967)

207 Va. 996

COMMONWEALTH of Virginia, at the relation of C. H. MORRISSETT, State Tax Commissioner v. John B. MANZER.

Supreme Court of Appeals of Virginia.

April 24, 1967.

Attorney(s) appearing for the Case

D. Gardiner Tyler, Asst. Atty. Gen. (Robert Y. Button, Atty. Gen., on brief), for plaintiff in error.

Robert M. Musselman, Charlottesville, for defendant in error.

Before BUCHANAN, SNEAD, I'ANSON, CARRICO, and GORDON, JJ.

CARRICO, Justice.

Code, § 58-2931 provides that a person who buys or sells for another any kind of merchandise on commission shall be classified as a commission merchant and required to pay a license tax. The Code section does not apply, however, to a person selling on commission who meets the tests prescribed therein. One of those tests is that such person "has no office".

John B. Manzer, the petitioner, was assessed commission...

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