Eastern Life & Casualty Co. v. Commonwealth

Eastern Life & Casualty Company, Inc., filed an application with the State Corporation Commission seeking a refund of license tax paid by Eastern for the license year 1963. From an order denying the requested relief, Eastern is here on an appeal of right.

Eastern, a Virginia corporation, had engaged in insurance business in this state for a number of years. On February 28, 1963, it applied to the Commission for the renewal of its license for the 1963 license year, expiring April 30, 1964.

Under date of March 1, 1963, the Treasurer of Virginia assessed Eastern in the sum of $14,761.21 for…