COMMONWEALTH v. BALTIMORE STEAM PACKET CO.


68 S.E.2d 137 (1951)

193 Va. 55

COMMONWEALTH v. BALTIMORE STEAM PACKET CO. COMMONWEALTH v. NORFOLK, BALTIMORE & CAROLINA LINE, Inc.

Supreme Court of Appeals of Virginia.

December 3, 1951.


Attorney(s) appearing for the Case

J. Lindsay Almond, Jr., Atty. Gen., Henry T. Wickham, Asst. Atty. Gen., for the Commonwealth.

Tazewell Taylor, Jr., Norfolk, for Baltimore Steam Packet Co.

John W. Oast, Jr., Norfolk, for Norfolk, Baltimore & Carolina Line, Inc.

Hunton, Williams, Anderson, Gay & Moore, Richmond, amicus curiae.

Before HUDGINS, C. J., and EGGLESTON, SPRATLEY, BUCHANAN, MILLER, SMITH and WHITTLE, JJ.


BUCHANAN, Justice.

The appellees, steamship companies, herein referred to as Baltimore and Norfolk, applied to the State Corporation Commission for correction of assessments of state taxes made against them in 1950 by the Commission, based on their gross receipts for 1949, under the provisions of Title 58, Chapter 12, Article 7 of the Code. Their contention was that section 58-5751, Article 7...

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