Fidelity & Deposit Co. of Maryland v. County Court of Lewis County

Fox, Judge:

This cause comes to us from the Circuit Court of Lewis County, where, upon the pleadings alone, a final decree was entered adjudging that the sum of $1,592.00, in the hands of The County Court of Lewis County be paid to the plaintiff, Fidelity & Deposit Company of Maryland, and denying the claim of the State of West Virginia thereto based on a claim for gross sales tax assessed against John L. Earnest & Sons Co., Inc., on its business as a contractor.

In August, 1937, The County Court of Lewis County awarded to John L. Earnest & Sons Co., Inc., a corporation, a contract for the…