Supreme Court of Virginia January 13, 1938 (Virginia Electric & Power Co. v. Commonwealth)

Hudgins, J.,

delivered the opinion of the court.

*694The Virginia Electric and Power Company, hereinafter designated appellant, by this appeal is seeking to reverse an order of the State Corporation Commission denying it the right to recover that part of a tax assessed (and paid under protest) for the year 1934, upon its gross receipts, derived from the operation of motor vehicles (buses) used as