
    
      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.
   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.  