BATON COAL COMPANY v. BATTLE

No. 12590.

153 S.E.2d 522 (1967)

BATON COAL COMPANY v. G. Thomas BATTLE, State Tax Commissioner.

Supreme Court of Appeals of West Virginia.

Decided March 21, 1967.


Attorney(s) appearing for the Case

Spilman, Thomas, Battle & Klostermeyer, Robert S. Spilman, Jr., Charleston, for appellant.

C. Donald Robertson, Atty. Gen., Marshall G. West, Louise M. Barr, Asst. Attys. Gen., Charleston, for appellee.


CALHOUN, President:

This case is before the Court on appeal by Baton Coal Company, a Pennsylvania corporation, from a final judgment of the Circuit Court of Kanawha County by which that court sustained an assessment by the State Tax Commissioner of taxes, of a type sometimes referred to as business and occupation taxes, against Baton Coal Company for the tax years 1959-63, inclusive, levied pursuant to Code, 1931, 11-13-2 and 11-13-2h, as amended, amounting to $7...

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