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BAGGETT TRANSP. CO. v. COMMONWEALTH

78 S.E.2d 702 (1953)

195 Va. 359

BAGGETT TRANSP. CO., Inc. v. COMMONWEALTH.

Supreme Court of Appeals of Virginia.

November 30, 1953.

Attorney(s) appearing for the Case

Leith S. Bremner, Robert Lewis Young, Forrest Smith, Richmond, for appellant.

J. Lindsay Almond, Jr., Atty. Gen., Francis C. Lee and Frederick T. Gray, Asst. Attys. Gen., for appellee.

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

HUDGINS, Chief Justice.

The only question presented in this case is whether Baggett Transportation Company, Incorporated, an Alabama corporation, engaged in both intrastate and interstate transportation of property for hire by motor vehicle in Virginia, is exempt by reason of reciprocity agreements between Alabama and Virginia, from the payment of the gross receipts road tax imposed by Code section 58-638. From an adverse ruling by the State Corporation Commission...

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