Western Maryland Railway Co. v. Board of Public Works

Given, Judge :

The Board of Public Works of the State of West Virginia, as required by statute, for the year 1954 assessed an ad valorem tax against the Western Maryland Railway Company, an interstate utility, based on the proportional value of the property of the company situated in West Virginia, as found and determined by the board. The taxpayer appealed the assessment to the Circuit Court of Mineral County and that Court, after extensive hearings, substantially reduced the assessment value of the property of the taxpayer upon which the assessment was made. A review of the order of the…