Bluefield Water Works, etc. Co. v. State
West Virginia Supreme Court
Error to Circuit Court, Mercer County: Application by the Bluefield Water Works & Improvement Company to correct an assessment. An order of the county court refusing relief was reversed by the circuit court, and the State brings error.
1Opinion of the Court
Brannon, Judge:
The Bluefield Water Works & Improvement Company, a West ’ Virginia corporation, filed with an assessor of Mercer county a report or statement of its property for taxation for the year 1905, as provided by Code, chapter 29, section II, as found enacted in chapter 35, Acts 1905, p. 311, (Code of 1906, section 161), showing its taxable property and also its indebtedness. The assessor refused to allow such indebtedness as a set-off against the money, credits and investments of the corporation. Then the corporation applied to the county court to correct the assessment by deducting…
2Cases cited2 opinions
- Mackin v. Taylor County CourtWest Virginia Supreme Court · 1893
- McLean v. StateWest Virginia Supreme Court · 1907
3Cited by6 opinions
- Copp v. StateWest Virginia Supreme Court · 1911
- State v. McDowell Lodge No. 112West Virginia Supreme Court · 1924
- Shideler v. MartinIndiana Supreme Court · 1922
- Ritchie County Bank v. County Court of Ritchie CountyWest Virginia Supreme Court · 1909
- Hannis Distilling Co. v. County CourtWest Virginia Supreme Court · 1911
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