Supreme Court of Virginia February 26, 1925 (American Railway Express Co. v. F. S. Royster Guano Co.)

Christian, J.,

delivered the opinion of the court.

In 1917 the Southern Express Company, that was then doing business in Virginia and other Southern States, had delivered to it, at Richmond, Virginia, on the 27th day of September, 1917, two packages of tax tags, valued at $450.00, consigned to the F. S. RoysterGuano Company, at Norfolk, Virginia.