Ritchie County Bank v. County Court of Ritchie County
West Virginia Supreme Court
Error to Circuit Court, Ritchie County. Proceedings in the County Court by the Ritchie County Bank for relief from an erroneous assessment for taxation. The County Court sustained a demurrer to the petition and dismissed it, and the bank appealed to the circuit court, where the judgment of the County Court was reversed- and the cause remanded, and the County Court brings error.
1Opinion of the Court
Poffenbarger Judge:
The county court of Ritchie county obtained a writ of error to a judgment of the circuit court of said county, rendered on an appeal from an order of the county court, made in a proceed*209ing instituted therein by the Ritchie County Bank for relief in respect to taxation. It showed by its petition, filed in the county court, that, for the year 1905, it was taxed on a valuation, its real estate excluded, of $3,373.65, which result had been reached by deducting from the total of its assets, the value of stocks held by it in other corporations; that, for the year 1906, the…
2Cases cited3 opinions
- Parsons v. SniderWest Virginia Supreme Court · 1896
- Bluefield Water Works, etc. Co. v. StateWest Virginia Supreme Court · 1908
- State v. Bluefield Drug Co.West Virginia Supreme Court · 1896
3Cited by4 opinions
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- Wolfe v. WeltonWest Virginia Supreme Court · 2002
- Delardas v. Morgantown Water CommissionWest Virginia Supreme Court · 1964
- Wolfe v. WeltonWest Virginia Supreme Court · 2002