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Report of Cases Determined in the Supreme Court of Appeals of the State of West Virginia Volume 69 book

Report of Cases Determined in the Supreme Court of Appeals of the State of West Virginia Volume 69 book

Report of Cases Determined in the Supreme Court of Appeals of the State of West Virginia Volume 69. United States Congressional House

Report of Cases Determined in the Supreme Court of Appeals of the State of West Virginia Volume 69
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Author: United States Congressional House
Number of Pages: 336 pages
Published Date: 15 Jan 2013
Publisher: Rarebooksclub.com
Publication Country: Miami Fl, United States
Language: English
ISBN: 9781234232986
File size: 49 Mb
File Name: Report.of.Cases.Determined.in.the.Supreme.Court.of.Appeals.of.the.State.of.West.Virginia.Volume.69.pdf
Download Link: Report of Cases Determined in the Supreme Court of Appeals of the State of West Virginia Volume 69
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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1912 edition. Excerpt: ...property of another in his possession, on his refusal to list the same, as required by chapter 35 of the Acts of 1905, is not entitled to relief from such assessment. (p. 432). Error to Circuit Court, Berkeley County. Action by the Hannis Distilling Company against the County Court of Berkeley County. Judgment for defendant, and plaintiff brings error. Faulkner, Walker d3 Woods, for plaintiff in error. H. B. Gilkeson and A. B. N01, for defendant in error. POFFENBARGER, JUDGE: On this writ of error, involving an assessment of taxes against the plaintiff in error for the year 1907, our jurisdiction in cases of this class is questioned, and, after that, the correctness of the judgment of the circuit court. _ The nature of the controversy is the same as that involved in Hmmis D istilling Co. v. County Court, reported in 62 W. Va. 442, which was an assessment of the same company for the year 1905. Taxed with several thousand barrels of whiskey, found in its bonded warehouse, and claiming not to be the owner thereof, the plaintiff in error tested the assessment unsuccessfully in the county court, appealed from its order to the circuit court, anad obtained a writ of error from this Court to the judgment of the circuit court. The appellate jurisdiction of this Court was not then denied. Here, the objection of want of such jurisdiction is interposed. A distinction between controversies involving only questions of valuation of admittedly taxable property, and controversies involving the taxability of property or taxation thereof in the name of a particular person, supposedly made by the statute, has been often adverted to, and it has been generally conceded that the right of review stops in the circuit court, in the former class, but...

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