Burrell v. Lynch

Motion to resettle an order. A determination by the State Tax Commission that the Burrell Investment Trust was subject to a franchise tax in the sum of $23,086.13 was annulled by a decision of this court. The order entered on this decision directed the commission to refund the amount assessed with interest. The Attorney-General contends that the court has no power to make either directive. The State Tax Commission is a statutory body and possesses only those powers given to it by statute. Under the statute it may correct an erroneous or illegal assessment of taxes and direct the Comptroller…