Railway Express Agency, Inc. v. Commonwealth

This is an appeal from an order of the State Corporation Commission which denied the application of the appellant made under § 58-672 of the Code for correction and refund of the franchise tax assessed against it by the Commission for the year 1956, pursuant to amended Article 4, Chapter 12, Title 58, § 58-546 through § 58-555 of the Code, as amended by Acts 1956, ch. 612, p. 964. The Code sections material to this controversy appear below. In its opinion filed in support of its order, as required by § 156 (f) of the Virginia Constitution, the Commission held that the tax imposed by these…