Legal Opinion

ADLEY EXPRESS COMPANY v. Commonwealth

Supreme Court of Virginia

Decided April 25, 1955No. Record 4353PublishedCited by 3 opinions

The opinion states the case.

1Opinion of the CourtEggleston, J.

This is an appeal of right from an order of the State Corporation Commission denying the application of The Adley Express Company for a refund of gross receipt road taxes imposed under Code, § 58-638, for its operation of certain motor vehicle carriers over the Virginia state highways during the period of May 1, 1953 to March 31, 1954. The Adley Express Company claimed that it was exempt from such taxes under the provisions of the reciprocity agreement approved by the Governor of Virginia on June 25, 1952. The Commission held otherwise and hence this appeal.

The Adley Express Company,…

2Cases cited5 opinions

  1. Aero Mayflower Transit Co. v. Board of Railroad CommissionersSupreme Court of the United States · 1948
  2. Hunton v. CommonwealthSupreme Court of Virginia · 1936
  3. R. C. Huffman Construction Co. v. Unemployment Compensation CommissionSupreme Court of Virginia · 1946
  4. Atlantic & Danville Railway Co. v. HookerSupreme Court of Virginia · 1953
  5. Baggett Transportation Co. v. CommonwealthSupreme Court of Virginia · 1953

3Cited by3 opinions

  1. Commonwealth Ex Rel. Morrissett v. ManzerSupreme Court of Virginia · 1967
  2. Commonwealth of Virginia v. J. Archie Cannon, Trustee in Bankruptcy for Miller Motor Line of North Carolina, Inc.Court of Appeals for the Fourth Circuit · 1955
  3. Crowder v. Commonwealth Ex Rel. State Corp. CommissionSupreme Court of Virginia · 1955

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