White Sulphur Springs Co. v. Robinson
West Virginia Supreme Court
A bill of injunction was obtained by the White Sulphur Springs Company from the circuit court of G-reenbrier county, against the sheriff and board of supervisors ^of that county to restrain the former from collecting taxes assessed on the property of the company for the years 1865-6-7. The burden of the complaint was that the property was assessed upon the valuation of 1860, and in consequence of the depreciation of the value of the property of the company, which was used as…
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A bill of injunction was obtained by the White Sulphur Springs Company from the circuit court of G-reenbrier county, against the sheriff and board of supervisors ^of that county to restrain the former from collecting taxes assessed on the property of the company for the years 1865-6-7. The burden of the complaint was that the property was assessed upon the valuation of 1860, and in consequence of the depreciation of the value of the property of the company, which was used as a watering place for the resort of visitors, during those years, succeeding the suppression of the rebellion, the same…
1Opinion of the Court
Brown, President.
The bill charges that the White Sul-phur Springs property was assessed with the taxes for the years 1865-6-7, upon the assessment or valuation of 1860, when the said property was much more valuable and far more profitable than it has ever been since that year.
It further charges that the assessment for those years was made upon said property as a watering place, when it was only taxable for said years as an agricultural property, inasmuch as the condition of the country during those years was such as to render it impossible for said property to be kept as a watering place.
The…
2Cases cited1 opinion
- Hyre v. HooverWest Virginia Supreme Court · 1868
3Cited by5 opinions
- Kester v. AlexanderWest Virginia Supreme Court · 1899
- Bungalow Gas Co. v. SwansonWest Virginia Supreme Court · 1936
- Phippen v. DurhamSupreme Court of Virginia · 1852
- Phippen v. DurhamSupreme Court of Virginia · 1852
- Phippen v. DurhamSupreme Court of Virginia · 1852