Baggett Transportation Co. v. Commonwealth

The only question presented in this case is whether Baggett Transportation Company, Incorporated, an Alabama corporation, engaged in both intrastate and interstate transportation of property for hire by motor vehicle in Virginia, is exempt by reason of reciprocity agreements between Alabama and Virginia, from the payment of the gross receipts road tax imposed by Code sec. 58-638. From an adverse ruling by the State Corporation Commission, hereinafter designated “Commission,” the Baggett Transportation Company appealed.

The question arose on a rule issued by the Commission, against Baggett…