Hope Natural Gas Co. v. Hall, State Tax Commissioner

This writ brings up a decree by the Supreme Court of Appeals, West Virginia, which construed § 2-a, c. 1, Acts of the Legislature, Extraordinary Session 1925, * and sus tained it against objections based upon § 8, Art. I, Federal Constitution and the Fourteenth Amendment. , The grounds relied upon for reversal are without merit and the decree must be affirmed.

The original proceeding challenged the validity of the tax prescribed by § 2-a and sought an injunction to prevent defendant State officers from attempting to enforce it. The chief objection rested upon the direction of the statute,…