Legal Opinion

Humphreys v. County Court of Monroe County

West Virginia Supreme Court

Decided February 14, 1922PublishedCited by 9 opinions

Error to Circuit Court, Monroe County. Certiorari by L. W. Humphreys, administrator of the estate of Eliza Humphreys, deceased, to the county court of Monroe County, to review refusal to exonerate the estate from taxation on certain moneys. Action of county court affirmed, and the administrator brings' error.

1Opinion of the Court

Poffenbarger, President:

The defendant in this writ of error to a judgment of the Circuit Court of Monroe County, affirming the action of the County Court of that county, in its refusal to exonerate the estate of Eliza Humphreys, deceased, from taxation on the sum of $50,000.00 in money» for the years 1919 and 1920, upon the ground that she, living in those years, did not own said sum of money, relies only upon the correctness of the judgment and finding complained of. It makes no denial of either the jurisdiction of this court or of the Circuit Court, but the plaintiff has submitted argument…

2Cases cited13 opinions

  1. Dryden v. SwinburnWest Virginia Supreme Court · 1879
  2. Charleston & S. Bridge Co. v. Kanawha County CourtWest Virginia Supreme Court · 1896
  3. Poe v. Machine WorksWest Virginia Supreme Court · 1884
  4. State v. South Penn Oil Co.West Virginia Supreme Court · 1896
  5. Crothers' Adm'r v. CrothersWest Virginia Supreme Court · 1895

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3Cited by9 opinions

  1. Harrison v. GinsbergWest Virginia Supreme Court · 1982
  2. State v. McDowell Lodge No. 112West Virginia Supreme Court · 1924
  3. Ashworth v. HatcherWest Virginia Supreme Court · 1924
  4. State Ex Rel. Prosecuting Attorney v. Bayer Corp.West Virginia Supreme Court · 2009
  5. Jefferson Orchards, Inc. v. Jefferson County Zoning Board of AppealsWest Virginia Supreme Court · 2010

4 more not listed; retrieve them via the Exa API.

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