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APPALACHIAN POWER CO. v. COUNTY COURT OF MERCER CTY.

No. 12062.

118 S.E.2d 531 (1961)

APPALACHIAN POWER COMPANY, etc. v. COUNTY COURT OF MERCER COUNTY, etc., et al.

Supreme Court of Appeals of West Virginia.

Decided February 21, 1961.

Attorney(s) appearing for the Case

W. W. Barron, Atty. Gen., Henry C. Bias, Jr., Asst. Atty. Gen., Edward B. Simms, Atty. Legal Div. Office of State Tax Commr., Charleston, Roscoe H. Pendleton, Pros. Atty., Mercer County, Princeton, for appellants.

Richardson, Hancock & Coulling, Bluefield, for appellee.

Jeremy C. McCamic, Asst. City Solicitor, Wheeling, amicus curiae, City of Wheeling, a Municipal Corporation.

George G. Bailey, Wheeling, amicus curiae, W. Va. League of Municipalities.

Robert Earl Maxwell, Elkins, amicus curiae, County Court of Randolph County.

CALHOUN, Judge.

This case involves a declaratory judgment proceeding instituted in the Circuit Court of Mercer County by Appalachian Power Company, a Virginia corporation, suing in its own behalf and in behalf of all other taxpayers of that county who are similarly situated, against the County Court of Mercer County, a corporation, and the several commissioners thereof, Frank Gibson, Fred Thomason, and Clarence C. Elmore. The parties will be referred to herein as...

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