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SOUTHERN RAILWAY COMPANY v. COMMONWEALTH

105 S.E.2d 814 (1958)

200 Va. 431

SOUTHERN RAILWAY COMPANY v. COMMONWEALTH of Virginia ex rel. STATE CORPORATION COMMISSION. CAROLINA AND NORTHWESTERN RAILWAY COMPANY v. COMMONWEALTH of Virginia ex rel. STATE CORPORATION COMMISSION.

Supreme Court of Appeals of Virginia.

December 1, 1958.

Attorney(s) appearing for the Case

Thomas B. Gay, Richmond, (H. Merrill Pasco, Richmond, on the brief), for appellants.

Thomas M. Miller, Asst. Atty. Gen., (A. S. Harrison, Jr., Atty. Gen., on the brief), for appellee.

Before EGGLESTON, C. J., and SPRATLEY, BUCHANAN, WHITTLE, SNEAD, and I'ANSON, JJ.

I'ANSON, Justice.

These are appeals as a matter of right from orders of the State Corporation Commission of Virginia holding valid a tax which it assessed upon certain bonds and notes, owned by appellants, issued by states other than Virginia, and by political subdivisions of other states, and denying their respective petitions for a correction of the Commission's assessments upon such bonds and a refund of the taxes paid thereon by the appellants.

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