Charleston Federal Savings & Loan Ass'n v. Alderson

The question is whether the tax officials of West Virginia, who have assessed appellants’ property for state taxation at its full value, have denied to appellants the equal protection of the laws, guaranteed by the Four*184teenth Amendment, by their mode of valuation, for taxation, of property of the same class belonging to other taxpayers.. Appellants are three Federal Savings and Loan Associations, organized under federal laws, and one Building and Loan Association, organized under state laws. They filed petitions with the county court of Kanawha County, West Virginia, seeking a review and…