West Virginia Pulp & Paper Co. v. Karnes

Sims, J.,

after making the foregoing statement, delivered the following opinion of the court:

There is but 'a single question presented for our •decision by the assignments of error, which is within a very narrow compass, and is as follows:

1. Are taxes owing by the taxpayer to the Federal government “bills,” or “accounts payable,” within the meaning of subsection “2” of paragraph “second” of -section 8 (“Schedule C”) of the tax bill statute, approved March 6, 1918 (Acts 1918, pp. 171, et seq.)?

The question must be answered in the negative.

The property of the taxpayer which was assessed for…