State v. Baltimore & O. R.
West Virginia Supreme Court
D. B. Lucas cited 19 Gratt. 103; 27 Gratt. 110, 800; 1 II. & M. 454, 468 ; 2 Desty on Tax. 706 ; Burroughs on Tax. 253 ; Cooley on Tax. 13, n. 1; Id. 300; Const. Art. Ill, s. 13; Code, c. 35, ss. 1, 2, 3; Id. c. 29, s. 67; Id. c. 32, ss. 46, 51a, par 10, 11; Code Va.
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D. B. Lucas cited 19 Gratt. 103; 27 Gratt. 110, 800; 1 II. & M. 454, 468 ; 2 Desty on Tax. 706 ; Burroughs on Tax. 253 ; Cooley on Tax. 13, n. 1; Id. 300; Const. Art. Ill, s. 13; Code, c. 35, ss. 1, 2, 3; Id. c. 29, s. 67; Id. c. 32, ss. 46, 51a, par 10, 11; Code Va. (1860) c. 42; Code (1868) p. 417, note ; Acts 1882, c. 18 ; Code, c. 85, s. 25; 29 W. Va. 673 ; 18 W. Va. 441; 19 Wall. 227, 237, 238, 239; 21 Gratt. 513; Code, c. 30, s. 26; Id. c. 35; 102 U. S. 514; 30 Gratt. 474; Code, c. 123; s. 1, par 2, 5; Acts 1837 (Va.) p. 129; Acts 1847 (Va.) p. 86; 6 W. Va. 338; 3 W. Va. 319; 3 Black.…
1Opinion of the Court
Brannon, Judge:
A motion was instituted on 7th day of September, 1885, in the Circuit Court of Ohio county, where the seat of government then was, in the name of the state against the Baltimore & Ohio Railroad Company, to recover certain taxes for the years from 1873 to 1879, both inclusive, to be distributed to the county of Jefferson ; and, the court having sustained a motion to quash the notice and dismiss the motion, the state appeals.
The briefs of counsel are able and exhaustive, ami upon them an' elaborate discussion might bo made ; but, in view of firmer decisions of this Court, I…
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