Jones v. Columbian Carbon Co.

Kenna, Judge:

This'notice of motion proceeding was brought in the Circuit Court of Kanawha County against Columbian Carbon Company by Homer C. Jones and eleven others as lessors seeking to recover an amount allegedly withheld by the defendant as lessee under the terms of Chapter 127 of the Acts of 1939, [Code ll-13-2j (Michie 1943) ] in payment of the three per cent tax upon plaintiffs’ oil royalty imposed by that statute.

The defendant appeared, demurred to the notice, filed what are termed a “special plea” and a separate plea of nil debit, after which the case was by agreement submitted to…