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WINCHESTER v. AMERICAN WOODMARK CORP.

Record No. 951621.

471 S.E.2d 495 (1996)

252 Va. 98

CITY OF WINCHESTER v. AMERICAN WOODMARK CORPORATION.

Supreme Court of Virginia.

June 7, 1996.

Attorney(s) appearing for the Case

Collins Denny, III, Richmond (Alan D. Wingfield, Richmond, Mark K. Flynn, City Atty., Winchester, Mays & Valentine, Richmond, on briefs), for appellant.

D. French Slaughter, III (Leon F. Szeptycyki, McGuire, Woods, Battle & Boothe, on brief), Charlottesville, for appellee.

Virginia Chamber of Commerce and Virginia Mfrs. Ass'n (William L.S. Rowe, Thomas McN. Millhiser, Carol C. Wampler, Hunton & Williams, on brief), Richmond, amicus curiae in support of appellee.

Present: All the Justices.

KOONTZ, Justice.

In this appeal, we consider whether a municipal government's assessment of a business, professional, and occupational license ("BPOL") tax comported with the requirements of the Commerce Clause of the United States Constitution.1 Under the specific facts of this case, we agree with the trial court's judgment that the assessment was not constitutional.

I.

Factual Background

The case was decided...

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