C. H. Sprague & Son, Inc. v. Price Hill Colliery Co.

Fox, Judge:

Ernest K. James, State Tax Commissioner, appeals from a decree of the Circuit Court of Raleigh County, which denies the priority of certain tax liens of the State of West Virginia against the property of Price Hill Colliery Company. The decree appealed from was entered in a chancery cause, the purpose of which was to establish a receivership, convene the creditors of the Colliery Company and distribute the proceeds derived from a sale of its assets. The decrees which will be discussed were entered subsequent to the report of the commissioner to whom the cause had been referred.

The…