Railway Express Agency, Inc. v. Commonwealth

The appellant, Railway Express Agency, Incorporated, on July 16, 1951, filed with the State Corporation Commission its application, specifically under Code, § 58-1122, 1 for correction of the assessment of the 1950 gross receipts tax imposed on it, pursuant to § 58-547, and for a refund of the sum of $70,665.68 paid on September 15, 1950, pursuant to the assessment. A second application was filed by appellant on November 6, 1951, for correction of the 1951 similar assessment and for a refund of $66,454.71 paid on September 25, 1951, pursuant to that assessment. The tax, in each case, was paid…