Chap. 126.—An ACT to amend the Tax Code of Virginia, by adding a new section,
numbered 235-a, providing, in certain cases, for appeals to the Supreme Court
of Appeals, from actions of the State Corporation Commission pertaining to
taxation. [S B 137]

Approved March 6, 1942

1. Be it enacted by the General Assembly of Virginia, That the
Tax Code of Virginia be amended, by adding a new section, numbered
section two hundred and thirty-five-a, as follows:
Section 235-a. Appeal from the State Corporation Commission to
Supreme Court of Appeals; redress that may be given upon appeal, et
cetera:

Any person, firm, association, company, or corporation, described
and included in sections two hundred and sixteen-a, two hundred and
sixteen-b, two hundred and seventeen, two hundred and seventeen-a,
two hundred and eighteen, two hundred and twenty, two hundred and
twenty-one, two hundred and twenty-three, two hundred and twenty-
five, two hundred and twenty-seven, two hundred and twenty-eight or
two hundred and thirty of the Tax Code of Virginia, and any other
person, firm, association, company, or corporation, other than railway
and canal companies, who or which are engaged in public service and as
to whom or which the State Corporation Commission now, or hereafter
is authorized to assess any of his, their, or its property or franchise for
purposes of taxation, or to ascertain the taxes thereon, or the State or
any county or city, at the instance of the Attorney General, or of the
Commonwealth’s Attorney for such county or city, aggrieved by any
such assessment, or ascertainment of taxes, may, after having proceeded
before the State Corporation Commission as provided in section two
hundred and thirty-five of the Tax Code of Virginia, appeal, from any
final order or action of the State Corporation Commission, to the Supreme
Court of Appeals, as a matter of right, within the time, and in the
manner, provided by law for appeals generally from the State Corpora-
tion Commission to the Supreme Court of Appeals.

If the Supreme Court of Appeals be of opinion, upon the record,
that the assessment or tax is excessive, it shall reduce the same; but if of
opinion that it is insufficient it shall increase the same. Unless the taxes
so assessed or ascertained were paid under protest, when due, the Court,
if it disallows the claim, on the appeal, of the taxpayer, shall, in upholding
the assessment, give judgment against such taxpayer for the taxes so
assessed and ascertained and for a sum, by way of damages, equal to
interest at the rate of one per centum a month upon the amount of the
taxes from the time same were payable.

If the decision is in favor of the taxpayer, in whole or in part, ap-
propriate relief shall be granted, including the right to recover any
excess of taxes that have been paid, with legal interest thereon and with
the costs incurred by such taxpayer, from the State or local authorities,
or both, as the case may be; the judgment to be enforceable by mandamus
or other proper process issuing from the Court.

If the decision be in favor of the State or of any county or city,
appropriate relief shall be granted and enforced by mandamus or other
proper process issuing from the Court.

The Court may, when deemed proper so to do, return the case to
the Commission for further proceedings, either by way of hearing or for
appropriate remedy.