Commonwealth v. Baltimore Steam Packet Co.
Supreme Court of Virginia
The opinion states the case.
1Opinion of the CourtBuchanan, J.
The appellees, steamship companies, herein referred to as Baltimore and Norfolk, applied to the State Corporation Commission for correction of assessments of state taxes made against them in 1950 by the Commission, based on their gross receipts for 1949, under the provisions of Title 58, Chapter 12, Article 7 of the Code. Their contention was that section 58-575 1 , Article 7, under which the tax was levied, was invalid because it violated the Commerce Clause, Article I, Section 8, clause 3, and the Duty of Tonnage Clause, Article I, Section 10, clause 3, of the Federal Constitution. Railway…
2Cases cited24 opinions
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3Cited by9 opinions
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- Baltimore Steam Packet Co. v. VirginiaSupreme Court of the United States · 1952
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