Baton Coal Company v. Battle

CaLHOTTN, PRESIDENT:

This case is before the Court on appeal by Baton Coal Company, a Pennsylvania corporation, from a final judgment of the Circuit Court of Kanawha County by which that court sustained an assessment by the State Tax Commissioner of taxes, of a type sometimes referred to as business and occupation taxes, against Baton Coal Company for the tax years 1959-63, inclusive, levied pursuant to Code, 1931,11-13-2 and ll-13-2h, as amended, amounting to $7,455.71, plus penalties in the sum of $2,572.95.

On this appeal, Baton Coal Company which may be referred to hereafter in this opinion…