Commonwealth v. Imperial Coal Sales Co.

This is the third hearing of this case in this court. It was first heard on the original writ of error, and the second time on rehearing. (Commonwealth of Virginia v. Imperial Coal Sales Co., Inc.), 161 Va. 718, 736, 167 S. E. 268, 172 S. E. 927.

As appears from the original opinion, the defendant in error sought exoneration from taxes assessed on its capital and income by the Department of Taxation of Virginia on the ground that the assessments were unauthorized by the State law, and also on the ground that they were in violation of the Commerce Clause (Article 1, sec. 8, cl. 3) and the…