State ex rel. Hardesty v. Aracoma—Chief Logan No. 4523

Caplan, Judge:

This is a statutory proceeding instituted under the provisions of Code, 11-13-13, as amended, wherein the state tax commissioner seeks to recover from Aracoma-Chief Logan No. 4523, Veterans of Foreign Wars of the United States, Incorporated, hereinafter sometimes referred to as appellant, certain taxes alleged to have been due and owing the State for the period from 1952 through 1960.

The appellant is a veterans’ organization, duly incorporated under the laws of the State of West Virginia as a nonprofit corporation, with its principal place of business in the City of Logan, Logan…