Sec. 180 Any corporation aggrieved by the assessment and ascertainment made under sections One Hundred and Seventy six and One Hundred and Seventy eight may, within thirty days after receiving a certified copy thereof, apply for relief to the circuit court of the city of Richmond Justice of the application, setting forth the grounds of complaint, verified by affidavit, shall be served on the State Corporation Commission, and on the Attorney General whose duty it shall be to represent the State.  The court, if of opinion that the assessment or tax is excessive shall reduce the same, but if of opinion that it is insufficient, shall increase the same.  Unless the applicant paid the taxes under protest, when due, the court, if it disallow the application, shall give judgment against it for a sum, by way of damages, equal to interest at the rate of one per centum per month upon the amount of taxes from the time the same were payable.  If the application be allowed, in whole or in part, appropriate relief shall be granted, including the right to recover any excess of taxes that may have been paid, with legal interest thereon, and costs, 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 finally adjudicating the application.  Subject to the provisions of Article Six of this Constitution, the Supreme Court of Appeals may allow a court of error to either party.

Sec. 181.  As of January the first, nineteen hundred and three, the system of taxation, as to the corporations mentioned in sections One Hundred and Seventy six and One Hundred and Seventy seven, shall be as set forth in sections One Hundred and Seventy six to One Hundred and Eighty, inclusive, and for that year the franchise tax shall be based upon such gross receipts for the year ending the thirtieth day of June, nineteen hundred and three, and such system shall so remain until the first day of January, nineteen hundred and thirteen, and thereafter until modified or changed, as may be prescribed by law provided, that, if the said system shall for any reason become inoperative, the General Assembly shall have power to adopt some other system.

Sec. 182.  Until otherwise prescribed by law, the shares of stock issued by trust or security companies chartered by this State, and by incorporated banks, shall be taxed in the same manner in which the shares of stock issued by incorporated banks were taxed, by the law in force January the first, nineteen hundred and two, but from the total assessed value of the shares of stock of any such company or bank, there shall be deducted the assessed value of its real estate otherwise taxed in this State, and the value of each share of stock shall be its proportion of the remainder.

Sec. 183.  Except as otherwise provided in this Constitution, the following property and no other, shall be exempt from taxation, state and local, but the General Assembly may hereafter tax any of the property hereby exempted save that mentioned in sub-section (a)