Sistersville daily review. [volume] (Sistersville, W. Va.) 1905-1907, 1905-06-17

Friday morning handed down an
opinion fixing beyond further
conjecture the status Of the new
tax laws with regard to lease
holds.
The state gains a clear victory,
and it is estimated that about
$200,00O,000 worth of leaseholds
in West Virginia will come in for
taxation, which has hitherto es-
capped.
This highly important decision
was rendered in the case Of the
Harvey Coal & Coke company VS..
Tax Commissioner Dillon, appeal
ed from Fayette county. The de-
cision is accompanied by a written
opinion by Judge Brannon, pres
ident Of the court, which is a most
exhaustive document, taking up
IS pages of typewriter matter.
The syllabus of the case, en-
bodying the pith Of the decision
on the three points in controversy
follows:
l. A sealed writing witnesses
that "the lessons do demise, let
and lease for coal mining and coke
manufacturing purposes for
period of thirty years" " "
a tract Of land; and that the les
sors edo also grant unto the les
see the sole and exclusive right
and privilege of mining, shipping
and selling the coal from the
above leased premises . and
the right to erect and use all build
ings and structures necessary for
the purpose of mining. coking
and shipping the coal and coke,
"and also that it is expressly
agreed between the respective
parties to this lease that if. at the
expiration of the said period of
thirty years, all of the available
merchantable coal which can be
proftably mined. and which is
hereby let to the lessee for that
purpose. has not been mined and
removed, then the lessee shall
have the privilege Of an extension
of this lease upon the same terms
and conditions as those herein
before set forth for reasonable
additional time until the whole
of said coal can be so mined and
removed" The writing provid-
ed for rent or royalty to the
lessons of ten cents ton for coal
mined. and also contained a clause
of forfeiture for noncompliance
by the lessee with the covenant of
the writing. Held, that this writ
ing created a lease, a chattel real,
taxable to the lessee under Chap
ter 35. Acts Of 1905.
2. Chapter 35. Acts of 1905, in
it's taxation Of chattels real, is not
in violation, as double taxation.
or otherwise, of the state consti-
tuition.
8. Chapter 35, Acts of 1905, is
not in violation of amendment IA
of the national constitution, as
wanting due process of law, or
denying equal protection Of the
law.
The victory for "tax reform"
seems to be one Of the most i'm
portant events associated with the
progress of the new state tax
laws. and constitutes the most i'm
portant action in years in the
supreme court. The judgement
establishes the legality and es-
pecially the constitutionality OF
the new tax laws in respect to
leaseholds.
History of the Case.
The case came up from Fay
cite county and was entitled Har-
vey Coal and Coke Company
against the Tax Commissioners.
The tax commissioner had In
structed the Fayette county as
SCISSORS to list for taxation all
coal leases owned in the county.
The Harvey company appealed
to the circuit court and the de-
eision upheld the tax commission
er. It was an appeal from this
decision that was decided in the
supreme court Friday morning.
As stated, the Supreme Court af-
firmed the judgement OF the Fay
n&&o o;ro,;f oo,,,-t In avprv mar