Case Name: TRANSPORT MOTOR EXPRESS, INC. vs. PUBLIC SERVICE COMMISSION
Court: West Virginia Court of Claims
Jurisdiction: West Virginia
Decision Date: 1978-10-11
Citations: 12 Ct. Cl. 192
Docket Number: No. CC-78-4
Parties: TRANSPORT MOTOR EXPRESS, INC. vs. PUBLIC SERVICE COMMISSION
Judges: 
Reporter: Report of the West Virginia Court of Claims
Volume: 12
Pages: 192–193

Head Matter:
Opinion issued October 11, 1978
TRANSPORT MOTOR EXPRESS, INC. vs. PUBLIC SERVICE COMMISSION
(No. CC-78-4)
Transport Motor Express, Inc., the claimant, by Darrell L. Bauer, its agent.
Frank M. Ellison, Deputy Attorney General, for the respondent.

Opinion:
PER CURIAM:
This claim was submitted upon the pleadings. It is admitted by the respondent that the claimant inadvertently duplicated 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.