State Ex Rel. Koontz v. Smith

62 S.E.2d 548 (1950)

STATE ex rel. KOONTZ, Tax Com'r,

v.

SMITH et al.

No. 10308.

Supreme Court of Appeals of West Virginia.

Submitted September 26, 1950.

Decided November 14, 1950.

Dissenting Opinion December 12, 1950.

Burns Stanley, Asst. Atty. Gen., King S. Kearns, Asst. Atty. Gen., for plaintiff in error.

Thomas S. Moore, Charleston, for defendant in error.

FOX, Judge.

This is an action in debt instituted by the State of West Virginia at the relation of Clarence H. Koontz, State Tax Commissioner, for the use and benefit of the County Court of Wayne County, against William Bascum Smith and The New York…