Commonwealth v. Greyhound Lines, Inc.

By the decision appealed from, the State Corporation Commission ruled that the Virginia gross receipts road tax is not now applicable to revenue derived from the transportation of property in the appellees’ buses. The only question is whether the Commission properly interpreted the provisions of the 1956 amendment to Code § 58-638, (1) the statute imposing the gross receipts road tax.

The appellees (who will be referred to collectively as “Greyhound”) hold certificates of public convenience and necessity issued by the State Corporation Commission under Code § 56-280,(2) authorizing Greyhound…