NORFOLK AND WESTERN RAILWAY CO. v. COMMONWEALTH


155 S.E.2d 315 (1967)

208 Va. 77

NORFOLK AND WESTERN RAILWAY COMPANY v. COMMONWEALTH of Virginia.

Supreme Court of Appeals of Virginia.

June 12, 1967.


Attorney(s) appearing for the Case

John W. Riely, Richmond (James E. Carr, David R. Goode, Roanoke, Beverly H. Randolph, Jr., H. Merrill Pasco, Peyton, Beverley, Scott & Randolph, Hunton, Williams, Gay, Powell & Gibson, Richmond, on brief), for appellant.

D. Gardiner Tyler, Asst. Atty. Gen. (Robert Y. Button, Atty. Gen., on brief), for appellee.

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


CARRICO, Justice.

In this appeal of right from the State Corporation Commission, we are called upon to decide whether the Norfolk and Western Railway Company is entitled to a refund of $1,595,156.75 in franchise taxes alleged to have been erroneously assessed and collected for the year 1965. The Railway applied for the refund under Code, § 58-1122; and the Commission, in its final order, denied the application.

The franchise tax was imposed pursuant to...

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