Consolidation Coal Co. v. State

WALTER M. ELSWICK, Judge.

The petitioner, Consolidation Coal Company, a Delaware corporation, and the successor to the Consolidation Coal Company, a Maryland corporation, which latter corporation was authorized to do business in the state of West Virginia from the year 1909 to the year 1935, inclusive, presented its petition for a refund of $3844.64, representing a claim for overpaid corporation license taxes by the said Maryland corporation, and which petitioner alleges were overpaid by reason of the fact that the state auditors of the state of West Virginia during the period in question,…