Railway Express Agency, Inc. v. Commonwealth

On October 29, 1952, and on November 13, 1953, Railway Express Agency, Incorporated, hereinafter called Railway Express, presented its applications to the State Corporation Commission for correction of alleged erroneous tax assessments made against it under authority of § 58-547, Code of 1950. In its respective petitions filed “pursuant to the provisions of the statutes of the State of Virginia in such cases made and provided,” it sought refund of taxes in the sum of $99,660.78 assessed for 1952 and paid on September 29, 1952, and refund of taxes in the sum of $144,872.16 assessed for 1953…