VIRGINIA ELECTRIC AND POWER COMPANY v. CURRIE

No. 459.

118 S.E.2d 155 (1961)

254 N.C. 17

VIRGINIA ELECTRIC AND POWER COMPANY v. James S. CURRIE, Commissioner of Revenue of the State of North Carolina.

Supreme Court of North Carolina.

February 3, 1961.


Attorney(s) appearing for the Case

W. T. Joyner, W. T. Joyner, Jr., Raleigh, John W. Riely, Richmond, Va., Joyner & Howison, Raleigh, Hunton, Williams, Gay, Powell & Gibson, Richmond, Va., for plaintiff, appellant.

T. W. Bruton, Atty. Gen., Peyton B. Abbott, Asst. Atty. Gen., Lucius W. Pullen, Asst. Atty. Gen., and Thomas L. Young, Asst. Atty. Gen., for the State.


PARKER, Justice.

The standard to be applied in a suit to recover a state tax paid under protest is set forth in G.S. § 105-267. The relevant part of the statute is: "If upon the trial it shall be determined that such tax or any part thereof * * *, was for any reason invalid or excessive, judgment shall be rendered therefor, with interest, and the same shall be collected as in other cases."

G.S. § 105-134 in effect during the year 1953 is applicable...

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