RAILWAY EXPRESS AGENCY v. COMMONWEALTH


83 S.E.2d 421 (1954)

196 Va. 368

RAILWAY EXPRESS AGENCY, Incorporated, v. COMMONWEALTH of Virginia.

Supreme Court of Appeals of Virginia.

September 8, 1954.


Attorney(s) appearing for the Case

Hunton, Williams, Gay, Moore & Powell, Thomas B. Gay, H. Merrill Pasco, Richmond, J. H. Mooers and W. H. Waldrop, Jr., New York City, for appellant.

J. Lindsay Almond, Jr., Atty. Gen, Frederick T. Gray, Asst. Atty. Gen, Norman S. Elliott, Richmond, for appellee.

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


SPRATLEY, Justice.

The appellant, Railway Express Agency, Incorporated, on July 16, 1951, filed with the State Corporation Commission its application, specifically under Code, § 58-1122,1 for correction of the assessment of the 1950 gross receipts tax imposed on it, pursuant to § 58-547, and for a refund of the sum of $70,665.68 paid on September 15, 1950, pursuant to the assessment...

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