West Virginia Pipe Line Co. v. State

MeREdith, Judge:

The West Virginia Pipe Line Company appeals from the order of the circuit court of Ritchie County, wherein that court affirmed the assessment of appellant’s property for the year 1922, as fixed by the State Board of Public Works. The total assessment of the company’s property in Ritchie County was fixed by the Board at $68,900; but an agreed statement of facts filed in the record shows that $9500 of that amount represented the value of the company’s crude oil in its pipe lines in Ritchie County on December 31, 1921, and the company contends that as the oil so assessed was in…