Greene Line Terminal Co. v. Martin

Maxwell, Judge:

This is a statutory proceeding for the review of an assessment of property for taxation purposes. A leasehold is the subject involved. The property owner opposed the assessment, and, its objections not having prevailed in the circuit court, it was awarded this writ of error.

A leasehold, separate from the fee from which it has been carved, is property “which the law recognizes as a thing of value, but is incorporeal and intangible in its nature.” Dillon v. Bare & Carter, 60 W. Va. 483, 490, 56 S. E. 390, 393. Consult: Coal & Coke Co. v. Dillon, 59 W. Va. 605, 53 S. E. 928. A…