American Barge Line Co. v. Koontz

Lovins, Judge:

This is a proceeding seeking a declaratory judgment whether a tax on the privilege of transporting freight and passengers by water is a valid and lawful exaction under the taxing power of the State of West Virginia. The tax is ostensibly authorized by Section 3, Article 12A, Chapter 33, Acts of the Legislature, First Extraordinary Session, 1933, as amended by Section 5-a, Article 12A, Chapter 108, Acts of the Legislature, 1937, Regular Session, other amendments to the act having expired by their own terms. The above mentioned statute will be hereinafter designated with…