Moran v. Leccony Smokeless Coal Co.

Fox, Judge:

Ernest K. James, State Tax Commissioner, appeals from a decree of the Circuit Court of Raleigh County, entered on the 23rd day of August, 1939, which denied to the State of West Virginia the priority contended for as against the property of the Leccony Smokeless Coal Company on account of certain tax liens established in the cause.

This was a proceeding to subject to sale the property of the Coal Company. Receivers were appointed to preserve the property and the cause was referred to a commissioner in chancery to ascertain the property owned and the various debts and liens thereon.…