Re: The Assessment of Shares of Stock of the Kanawna Valley Bank

Browning, Judge:

This is a statutory appeal from a judgment of the Circuit Court of Kanawha County under the provisions of Code, 11-3-25, as amended, by the taxpayer, The Ka-nawha Valley Bank, a corporation, by which the trial court found that the true and actual value of the taxpayer’s fifteen thousand shares of capital stock was $6,000,000.00, and assessed such shares at that amount for the purpose of levying an ad valorem tax thereon. On June 17, 1958, in a four to one decision of this Court, *348the judgment of the Circuit Court of Kanawha County was reversed and the case remanded to that…