Walter Butler Building Company v. Soto

Haymond, Judge:

In this suit in'equity, instituted in the Circuit Court of Kanawha County in May, 1956, the plaintiff Walter Butler Building Company, a corporation, seeks to enjoin the defendant Joseph S. Soto, individually and as State Tax Commissioner of West Virginia, from enforcing an assessment of a business and occupation tax by the State Tax Commisisoner against the plaintiff in the amount of $22,507.49.

The plaintiff attacks the assessment as invalid and unenforceable on the ground that Chapter 165, Acts of the Legislature, 1955, Regular Session, upon which the assessment is based, and…