Roy Stone Transfer Corp. v. Messner

Opinion by

Me. Justice Bell,

The plaintiff,* a Virginia corporation, with its principal office located at Martinsville, Virginia, is engaged in the business of transporting property as a common carrier exclusively in interstate commerce. The defendants are the fiscal officers of the Commonwealth. Plaintiff engages in interstate transportation over irregular routes, pursuant to a certificate of public convenience issued by the Interstate Commerce Commission ; and carries on no activities in this Commonwealth other than interstate commerce.

Plaintiff makes ' deliveries by. truck of interstate…