State Ex Rel. Hardesty v. Stalnaker

McHugh, Justice:

This action is before this Court upon the petition filed December 8, 1980, of the State of West Virginia at the relation of the State Tax Commissioner as ex officio Chief Inspector and Supervisor of Public Offices for an appeal from the final orders of the Circuit Court of Randolph County, West Virginia, entered April 25, 1980, dismissing the Tax Commissioner’s complaints filed against the appellees; upon all pleadings, exhibits and other matters of record; and upon the briefs and argument of counsel.

Upon a motion filed by the Tax Commissioner (hereinafter appellant), this…