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HUTCHERSON v. BD. OF SUP'RS OF FRANKLIN COUNTY, VA.

No. 82-2109.

742 F.2d 142 (1984)

Ophus A. HUTCHERSON, Jr., W.H. Houseman, A.W. Lynch, Bruce Higgins, O.K. Tench, Kenneth D. Campbell, Allen Perdue, James Bouseman, Jackson Jewell, J. Carl Poindexter, who sue on behalf of themselves and all others similarly situated, Appellants, and A. Dale Brown, Richard O. Angle, Harold E. Palmer, Paul Smith, Joseph Fordham, Roger Flowers, Dick Robertson, Plaintiffs, v. BOARD OF SUPERVISORS OF FRANKLIN COUNTY, VIRGINIA; Town of Rocky Mount, Virginia, Appellees.

United States Court of Appeals, Fourth Circuit.

Decided August 23, 1984.

Rehearing and Rehearing Denied October 1, 1984.

Attorney(s) appearing for the Case

Easter P. Moses, Roanoke, Va. (Alex N. Apostolou, Frank N. Perkinson, Jr., Dale Myers, Jane Morriss Garland, Lawrence C. Musgrove, Daniel L. Crandall, Harry F. Bosen, Jr., Salem, Va., George B. Dillard, Roanoke, Va., W.B. Gochenour, J. Carl Poindexter, Salem, Va., on brief), for appellants.

G. Carter Greer, Rocky Mount, Va. (T. Keister Greer, W.N. Alexander, II, Greer & Alexander, Rocky Mount, Va., on brief) and William R. Rakes, Roanoke, Va. (Richard S. Phillips, Gentry, Locke, Rakes & Moore, Roanoke, Va., Bruce F. Welch, Davis, Davis, Davis & Welch, Rocky Mount, Va., on brief) for Appellees.

Before WIDENER and HALL, Circuit Judges, and HOFFMAN, Senior District Judge.

Rehearing and Rehearing En Banc Denied October 1, 1984.

WIDENER, Circuit Judge:

In July 1980, the Board of Supervisors of Franklin County, Virginia levied a utility tax upon its citizens pursuant to Va.Code § 58-617.2.1 Plaintiffs, in May of 1982, filed this action in the United States District Court for the Western District of Virginia challenging the validity of that tax. The district court dismissed the action and awarded...

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