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IN RE ASSESSMENT OF KANAWHA VALLEY BANK

No. 10952.

109 S.E.2d 649 (1959)

In re the Assessment of Shares of Stock of the KANAWHA VALLEY BANK.

Supreme Court of Appeals of West Virginia.

Decided April 28, 1959.

Attorney(s) appearing for the Case

Jackson, Kelly, Holt & O'Farrell, James K. Brown, Homer A. Holt, Charleston, for plaintiff in error.

W. W. Barron, Atty. Gen., Henry C. Bias, Jr., Asst. Atty. Gen., D. Boone Dawson, Charleston, for defendant in error.

John C. Morrison, Charleston, and John S. Stump, Jr., Clarksburg, amicus curiæ on behalf of West Virginia Bankers Ass'n.

BROWNING, Judge.

This is a statutory appeal from a judgment of the Circuit Court of Kanawha County under the provisions of Code, 11-3-25, as amended, by the taxpayer, The Kanawha Valley Bank, a corporation, by which the trial court found that the true and actual value of the taxpayer's fifteen thousand shares of capital stock was $6,000,000, and assessed such shares at that amount for the purpose of levying an ad valorem...

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