The "VASCO"

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On Wed, Jun 22, 2016 at 11:29 PM, abram wrote:

5.) I know for a fact that the VASCO supplied food for the diners on the
> wreck trains, because I overheard conversations relating to Shop Track
> employees being sent there in company trucks to fetch a "wreck order" or a
> "double wreck order." Extrapolating upon this, I am wondering if the VASCO
> did not somehow have its hand in supplying food to the MW camp outfits.


Some more digging turned up a few more tidbits about this company. At least
in 1916, the Virginia Supply Company had commissary space on N&W work
trains. The question came up about where the company should be paying taxes
and/or if it should have a peddler license for each locality where the
train might be parked. The information below is from an annual report of
the Virginia Attorney General.

Bruce in Blacksburg

------------
RICHMOND VA May 17, 1916
HON. C. LEE MOORE,
Auditor of Public Accounts,
Richmond, Va.

DEAR SIR:
With further reference to your request for an opinion as to how the
Virginia Supply Company, of Roanoke, Va., should be taxed in the counties
in which it carries on business, I beg to advise that I have today had a
conference, at your suggestion, with Mr. Johnson, manager of the company,
Morton C. Goode, Esq., Commonwealth's attorney, Dinwiddie county, and Judge
W. R. Staples, of Roanoke, counsel for the Virginia Supply Company. It
seems agreed that this company, which for the year 1915-16 took out a
license in the city of Roanoke based upon its entire purchases in the State
of Virginia, maintains commissary camps in practically all of the counties
through which the Norfolk and Western Railway runs. In the county of
Dinwiddie, wherein this question arose, the company maintained as many as
seven camps, commissaries, or stores simultaneously during the past year,
and paid no taxes for carrying on business in that county, nor in any of
the other counties in which it maintained these places of business. These
camps, commissaries, or stores are moved from place to place, as the work
on the road necessitates. In addition to carrying a commissary, which sells
to the employees engaged in the construction work of the road (and in some
instances it seems to other parties), this company, under contract with the
railroad, boards the employees of the railroad at these camps.

LESLIE C GARNETT,
Assistant Attorney General

---
RICHMOND, VA., March 14, 1916

HON C. LEE MOORE,
Auditor of Public Accounts,
Richmond, Va.

DEAR SIR:

You have referred to this office the letter of Morton G. Goode,
Commonwealth's attorney, Dinwiddie county, and carbon copy of a letter from
Judge W. R. Staples, Roanoke, with reference to the question of the
taxation of the Virginia Supply Company, and request us to inform you
whether, under the laws of this State, any additional license tax may be
required of this company.

I learn from the aforesaid correspondence that the Virginia Supply Company,
under contract with the Norfolk and Western Railway, utilizes certain cars
of that company for the purpose of furnishing supplies and food to the
employees of the Norfolk and Western Railway who are engaged in operations
on the track of said railroad. It is not quite clear in what method the
company does business, but apparently it sells its products, consisting of
supplies and food, to any of the workmen who desire to purchase from the
company. These cars are moved about from time to time as the work of the
railroad company changes from place to place, and are run in on a siding
where they stay until the work in that vicinity is completed, when they are
moved to some other convenient place.

It also appears that this company has its principal place of business in
the city of Roanoke, where it pays taxes as a merchant, both State and
local.

[snip]

While, therefore it seems probable that the company could be required to
take out a license as a peddler in each place where it does business, the
question is not without doubt and I would advise that the matter be tested
in the courts in a proper proceeding for the purpose.

Very truly yours,
CHRISTOPHER B. GARNETT,
Assistant Attorney General


Annual Report of the Attorney General for the Year 1916
OPINIONS -- TAXATION
Pg. 256-7
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