RAILWAY EXPRESS AGENCY v. COMMONWEALTH


100 S.E.2d 785 (1957)

199 Va. 589

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

Supreme Court of Appeals of Virginia.

December 2, 1957.


Attorney(s) appearing for the Case

Thomas B. Gay, Richmond (Robert J. Fletcher, William H. Waldrop, Jr., New York City, H. Merrill Pasco, Hunton, Williams, Gay, Moore & Powell, Richmond, on brief), for appellant.

Frederick T. Gray, Special Asst. Atty. Gen. (J. Lindsay Almond, Jr., Atty. Gen., Williams, Mullen, Pollard & Rogers, Richmond, on brief), for appellee.

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


BUCHANAN, Justice.

This is an appeal from an order of the State Corporation Commission which denied the application of the appellant made under § 58-672 of the Code for correction and refund of the franchise tax assessed against it by the Commission for the year 1956, pursuant to amended Article 4, Chapter 12, Title 58, § 58-546 through § 58-555 of the Code, as amended by Acts 1956, ch. 612, p. 964. The Code sections material to

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