Ohio Valley Building & Loan Ass'n v. County Court of Cabell County
West Virginia Supreme Court
cited Const. Art. XT, s. 2; Code, c. 58, s. 1; Code, c. 54, ss. 2, 8, 25, 26, 27, 28, 29,81a; 2 Bouv. Law, Diet. 267, “Owing;” 18 Am. & Eng. Enc. Law, 408, 409; 126 N. Y. 433; 95 U. S. 679; 3 Wall. 573; 9 Wall. 553; Thomp. Corp. Vol. I, § 1065 et seq.; Cook, Stock, §§ 563-565, 567; Thomp. Corp. Vol. II, § 2811; Code, c. 29, s. 64; 141 Ind. 677; Const. Art. X, s. 1; 12 Iowa, 531; 28 Iowa, 370; Cooley, Tax. p. 165; 46 N. II.
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cited Const. Art. XT, s. 2; Code, c. 58, s. 1; Code, c. 54, ss. 2, 8, 25, 26, 27, 28, 29,81a; 2 Bouv. Law, Diet. 267, “Owing;” 18 Am. & Eng. Enc. Law, 408, 409; 126 N. Y. 433; 95 U. S. 679; 3 Wall. 573; 9 Wall. 553; Thomp. Corp. Vol. I, § 1065 et seq.; Cook, Stock, §§ 563-565, 567; Thomp. Corp. Vol. II, § 2811; Code, c. 29, s. 64; 141 Ind. 677; Const. Art. X, s. 1; 12 Iowa, 531; 28 Iowa, 370; Cooley, Tax. p. 165; 46 N. II. Rep. 389. cited Code, c. 29, s. 64; 28 W. Va. 264; 38 W. Va. 338; 19 Kan. 587; 36 W. Va. 341; 41 W. Va. 658; Const. Art. VIII, s. 8; 20 S.E. Rep. 526.
1Opinion of the Court
Brannon, Judge:
The Ohio Valley Building & Loan Association, having been assessed by the assessor of Cabell county with taxes on a certain amount of personal property, applied to the county court to correct the assessment, and, that court having reduced the amount for taxation, it appealed to the circuit court, which, while further reducing it, yet held it liable to assessment with a certain amount, and the association obtained this writ of error.
*819The amount assessed with taxes is made up by including a certain sum as the value of the capital employed by the association in business; and it…
2Cases cited5 opinions
- Farrington v. TennesseeSupreme Court of the United States · 1878
- Charleston & S. Bridge Co. v. Kanawha County CourtWest Virginia Supreme Court · 1896
- Mackin v. Taylor County CourtWest Virginia Supreme Court · 1893
- State v. South Penn Oil Co.West Virginia Supreme Court · 1896
- Deniston v. TerryIndiana Supreme Court · 1895
3Cited by13 opinions
- In Re Tax Assessments Against Charleston Federal Savings & Loan Ass'nWest Virginia Supreme Court · 1944
- In Re Tax Assessments Against Hancock County Federal Savings & Loan Ass'nWest Virginia Supreme Court · 1943
- Family Savings & Loan Ass'n Shareholders' Protective Committee v. StewartCourt of Appeals of Maryland · 1963
- Family Savings & Loan Ass'n Shareholders' Protective Committee v. StewartCourt of Appeals of Maryland · 1966
- Charleston Federal Savings & Loan Ass'n v. JamesWest Virginia Supreme Court · 1938
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