Brown v. Commonwealth

• Decision Date: 21 June 1900
• Parties: BROWN. v. COMMONWEALTH et al.
• Court: Virginia Supreme Court

98 Va. 366

36 S.E. 485

BROWN.

v.COMMONWEALTH et al.

Supreme Court of Appeals of Virginia.

June 21, 1900.

LICENSES — MERCANTILE BUSINESS — WHAT CONSTITUTES—CITY ORDINANCES— STATUTES—CONSTRUCTION.

1. Under Acts 1889-90, c. 244, §§ 27, 28, declaring who shall be required to obtain a state license to conduct business as a merchant, providing that a license shall not be required of any person who may canvas any county or corporation to buy articles designed as food for man, unless he shall keep a place of business for the purpose of selling such articles in or within a half mile of a city or town; and sections 32 and 33, providing that a peddler's license shall not be required of any one for the privilege of selling family supplies of a perishable nature, farm products, etc.; and Act March 3, 1896 (Acts 1895-96, p. 685), making it unlawful for any city or town to collect a tax from any person selling farm and domestic products within the limits of any such city or town outside the regular market houses and sheds, —a person selling on the market square of a city, from his wagon, country produce, some of which was raised on his own farm, and the balance acquired in the course of his business, is not liable to a fine for doing business as a merchant in such city without a license from the commonwealth.

2. The city of Roanoke charter (Acts 1895-96, p. 549) § 104, specifying various kinds of business or employment on which the city may levy a license tax, and providing that a license may be required of any person doing business in such city, whether the business be of a like character as that specially mentioned or not, and whether a license is required therefor by the state or not, does not apply to a person selling on the market square country produce from his wagon.

3. Laws imposing a license or a tax are strictly construed, and where there is doubt as to their meaning or scope they are construed more strongly against the government and in favor of the citizen.

4. General Ordinances City of Roanoke, § 70, imposes on the merchant doing business in the city a tax, including dealers in dry goods, lumber, furniture, groceries, merchant tailors, or persons engaged in any other mercantile business whatsoever, except where otherwise herein specified. Section 472 imposes a curb-age tax on the sale of country produce at the city market, and by section 474 the sale of such produce is confined to the city market. Held, that a person selling on the market square country produce from his wagon, and who has paid a curbage tax, is not required to pay a license tax as a merchant

Error to hustings court of Roanoke.

W. C. Brown was convicted for violating the state license law and for doing businessas a merchant In the city of Roanoke without a license, and brings error. Reversed.

Hansbrough & Hall, for plaintiff in error.

A. J. Montague, Atty. Gen., for the Commonwealth. C. B. Moomaw, for defendant in error city of Roanoke.

CARDWELL, J. W. C. Brown is a merchant in the county of Franklin, and has the license required by law for the privilege of doing business as a merchant in that county. In the course of his business he acquires by barter country produce, such as eggs, butter, fowls, and vegetables, which he often gathers up by sending his wagon around among his customers; and from time to time he brings the country produce raised on his farm and acquired through his store to the city of Roanoke for sale. Such produce is sold by him from his wagon on the city market, in accordance with the market regulations of the city, which regulations impose what is known as a "curbage tax" for the privilege of selling each load of produce on the market square, and confines the sale of such produce to the market square. On October 4, 1899, Brown came to the city of Roanoke with a wagon load of country produce, some of which was raised on his own farm and the balance was acquired by him in the course of his business. He paid the curbage tax required by the market laws of the city, and on the market square sold his load of produce to a merchant doing business in the city. After having sold his produce, he was cited to appear before the police justice for the city to show cause why he should not be lined for doing business as a merchant in the city without having first obtained a license from the city and from the state of Virginia to conduct such business. Upon the hearing of these warrants the police justice dismissed them, holding that Brown was not conducting business in the city in such a manner as to make it necessary for him to obtain a merchant's license in the city. From this judgment the commonwealth and the city of Roanoke appealed to the hustings court of the city, and upon the hearing of the causes on appeal the hustings court imposed a fine of $30 on Brown for the violation of the state license law and $2.50 for doing business as a merchant in the city without a license from the city.

By agreement, one bill of exceptions was taken to the rulings of the hustings court, made applicable to both cases, and they are before us upon a writ of error awarded by one of the judges of this court.

We will first consider the question whether or not plaintiff in error, under the facts and circumstances stated, was required by the revenue laws of the commonwealth to take out a merchant's license for the privilege of selling his country...