CITY OF PORTSMOUTH v. FRED C. GARDNER CO., INC.


211 S.E.2d 259 (1975)

215 Va. 491

CITY OF PORTSMOUTH v. FRED C. GARDNER COMPANY, INCORPORATED.

Supreme Court of Virginia.

January 20, 1975.


Attorney(s) appearing for the Case

Daniel R. Hagemeister, Asst. City Atty. (William J. O'Brien, Jr., City Atty., on brief), for plaintiff in error.

Walton G. Bondurant, Jr., Moody, McMurran & Miller, Portsmouth, on brief, for defendant in error.

Before I'ANSON, C. J., and CARRICO, HARRISON, COCHRAN, HARMAN, POFF and COMPTON, JJ.


HARMAN, Justice.

The question for decision here is the right of the City of Portsmouth (City) to levy a business license tax upon Fred C. Gardner Company, Incorporated (Gardner or defendant), a general contractor, who constructed improvements at the Norfolk Naval Shipyard under a contract with the United States Government.

The facts, as agreed to by the parties, are as follows:

"The defendant entered into a contract in 1969 with the United States...

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