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POCAHONTAS COAL & COKE CO. v. COOK

No. 3721.

74 F.2d 878 (1935)

POCAHONTAS COAL & COKE CO. v. COOK et al.

Circuit Court of Appeals, Fourth Circuit.

January 8, 1935.

Attorney(s) appearing for the Case

A. W. Reynolds, of Princeton, W. Va. (Albert W. Reynolds, Jr., of Princeton, W. Va., and Theodore W. Reath, of Philadelphia, Pa., on the brief), for appellant.

Homer A. Holt, Atty. Gen., Ira J. Partlow, Asst. Atty. Gen., and R. D. Bailey, of Pineville, W. Va., on the brief), for appellees.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

PARKER, Circuit Judge.

This action was instituted by the Pocahontas Coal & Coke Company, a New Jersey corporation, against the sheriff of Wyoming county, W. Va., and the members of the state sinking fund commission of that state to recover the sum of $33,145.39 paid under protest as taxes improperly levied upon its property for the year 1931. A demurrer to the declaration was overruled, and, in addition to a general plea of non assumpsit by defendants, there was...

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