State ex rel. Miller v. Buchanan
West Virginia Supreme Court
Johnson, President, furnishes the following statement of the case: On June 5, 1884, Joseph S. Miller, Auditor of this State, presented his petition in which he alleged, that he is and'was before and since January 1, 1883, Auditor of this State, and as such, is specially charged with the oversight and management of the assessment of taxes therein and with the oversight and control of the assessors of the various counties and assessment districts of said State; that…
Read the full summary
Johnson, President, furnishes the following statement of the case: On June 5, 1884, Joseph S. Miller, Auditor of this State, presented his petition in which he alleged, that he is and'was before and since January 1, 1883, Auditor of this State, and as such, is specially charged with the oversight and management of the assessment of taxes therein and with the oversight and control of the assessors of the various counties and assessment districts of said State; that subsequently to the rendering of the decision of the Supreme Court of Appeals in the case of the Chesapeake and Ohio Railway…
1Opinion of the Court
Johnson, President:
The. first question presented is: Can the assessor shield himself under the first defence in his return, viz, that he refused to list the property commanded to be listed -by the alternative writ, because such property is hw section 43 of chapter 12 of the Acts of 1881 exempted ironmfaxatiom and said section is constitutional and valid ? Can each of the eighty-three'assessors m this State in defiance of the instructions of the Auditor refuse to assess property by him decided to be taxable under the law, and each for himself decide what property he will assess, and what he…
2Cases cited13 opinions
- Slack v. JacobWest Virginia Supreme Court · 1875
- People ex relat. Bush & Higby v. CollinsNew York Supreme Court · 1811
- Pond v. NegusMassachusetts Supreme Judicial Court · 1807
- Hyatt v. AllenCalifornia Supreme Court · 1880
- Shields v. BennettWest Virginia Supreme Court · 1874
8 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Commonwealth ex rel. Attorney General v. MathuesSupreme Court of Pennsylvania · 1904
- Allen v. State of West Virginia Human Rights CommissionWest Virginia Supreme Court · 1984
- State Ex Rel. County Court of Marion County v. DemusWest Virginia Supreme Court · 1964
- Pierce v. GreenSupreme Court of Iowa · 1940
- State Ex Rel. State Building Commission v. BaileyWest Virginia Supreme Court · 1966
41 more not listed; retrieve them via the Exa API.