Board of Education v. Old Dominion I. M. & M. Co.
West Virginia Supreme Court
Appeal from a decree of the circuit court of the county of Kanawha, rendered on the 25th day of May, 1878, in a cause in said court then pending, wherein the Board of Education of Cabin Creek District of Kanawha county was plaintiff, and the Old Dominion Iron Mining and Manufacturing Company was defendant, allowed upon the petition of the said plaintiff. Hon. Joseph Smith, judge of the seventh judicial circuit, rendered the decree appealed from.
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Appeal from a decree of the circuit court of the county of Kanawha, rendered on the 25th day of May, 1878, in a cause in said court then pending, wherein the Board of Education of Cabin Creek District of Kanawha county was plaintiff, and the Old Dominion Iron Mining and Manufacturing Company was defendant, allowed upon the petition of the said plaintiff. Hon. Joseph Smith, judge of the seventh judicial circuit, rendered the decree appealed from. GreeN, Judge, furnishes the following statement of the case : The board of education of Cabin Creek district of Kana-wha county in October, 1875,…
1Judgment of the CourtGreen, Judge
The question involved in this case is, whether an attachment in equity of the lands of a non-resident in this state brought in 1875 to enforce by sale of land the payment of township school-taxes assessed on land in 1867, 1868 and 1869, can be sustained, when the taxes remain unpaid, and no other steps have ever been taken to collect them, and the lands have never been returned delinquent.
A municipal tax in its essential characteristics is not a debt or in the nature of a debt in its mode of collection and enforcement. It is an impost levied by the authority of the government on its subjects…
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