Hannis Distilling Co. v. County Court
West Virginia Supreme Court
Error to Circuit 'Court, Berkeley County. ' Action by the Hannis Distilling Company against the County Court of Berkeley County. Judgment for defendant, and plaintiff brings error.
1Opinion of the Court
POEEENBARGER, JUDGE :
On this writ of error, involving an assessment of taxes against the plaintiff in error for the year 1907, our jurisdiction in cases of this class is questioned, and, after that, the correctness of the judgment of the circuit court.
The nature of the controversy is the same as that involved in Hannis Distilling Co. v. County Court, reported in 62 W. Va. 442, which was an assessment of the same company for the year 1905. Taxed with several thousand barrels of whiskey, found in its bonded warehouse, and claiming not to be the owner thereof, the plaintiff in error tested the…
2Cases cited10 opinions
- Charleston & S. Bridge Co. v. Kanawha County CourtWest Virginia Supreme Court · 1896
- Croston v. MaleWest Virginia Supreme Court · 1904
- State v. South Penn Oil Co.West Virginia Supreme Court · 1896
- Bank of Bramwell v. County Court of Mercer Co.West Virginia Supreme Court · 1892
- White v. Wirt County CourtWest Virginia Supreme Court · 1907
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3Cited by3 opinions
- West Virginia National Bank v. SpencerWest Virginia Supreme Court · 1913
- Calhoun County Assessor v. Consolidated Gas Supply Corp.West Virginia Supreme Court · 1987
- Humphreys v. County Court of Monroe CountyWest Virginia Supreme Court · 1922