Commonwealth v. Virginia Electric & Power Co.

The Commonwealth and the State Corporation Commission are seeking by this petition and writ to reverse a judgment of the trial court wherein the Commonwealth was ordered to refund to Virginia Electric and Power Company $8,358.93 for taxes held to be illegally assessed and collected.

While the charter of Virginia Electric and Power Company was not filed in evidence, from the stipulation of facts it appears that in 1909 the Virginia Passenger and Power Company obtained from the Commonwealth a charter for the purpose of acquiring and operating street railways, electric light and power properties…