Transport Motor Express, Inc. v. Public Service Commission

West Virginia Court of Claims

Transport Motor Express, Inc. v. Public Service Commission

12 Ct. Cl. 192

West Virginia Court of Claims·Decided October 11, 1978·No. No. CC-78-4·Published

Opinion

PER CURIAM:

This claim was submitted upon the pleadings. It is admitted by the respondent that the claimant inadvertently duplicated [193] and twice paid the sum of $837.00 for an order of 279 Uniform Vehicle Identification Stamps at the rate of $3.00 per vehicle. It is the position of the respondent that West Virginia Code §ll-l-2a, providing for refund of taxes erroneously collected, is limited to taxes and cannot be extended by interpretation to fees such as this; hence, the claimant can recover its inadvertent second payment only through an award in this Court. See 46 Op. Att’y- Gen. 253 (1955). It is readily apparent that an award in the sum of $837.00 should be, and it is hereby, made.

Award of $837.00.

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PER CURIAM:

This claim was submitted upon the pleadings. It is admitted by the respondent that the claimant inadvertently duplicated [193] and twice paid the sum of $837.00 for an order of 279 Uniform Vehicle Identification Stamps at the rate of $3.00 per vehicle. It is the position of the respondent that West Virginia Code §ll-l-2a, providing for refund of taxes erroneously collected, is limited to taxes and cannot be extended by interpretation to fees such as this; hence, the claimant can recover its inadvertent second payment only through an award in this Court. See 46 Op. Att’y- Gen. 253 (1955). It is readily apparent that an award in the sum of $837.00 should be, and it is hereby, made.

Award of $837.00.

Transport Motor Express, Inc. v. Public Service Commission, 12 Ct. Cl. 192 (W. Va. Super. Ct. 1978).

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