Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1907-11-02
IMPORTANT DECISIONS
Distilling Company to Pay Taxes
on Whisky.
SCHOOL BOOK CASE DECIDED
County Court May Levy Taxes For
Road Purposes Without Regard
to IS Cent Limit.

TO 80 (cHL GHHbhs
Charleston, w. Va, Oct. 30.--In an
opinion handed down by the supreme
court of appeals holds that the act of
the legislature of 1907, limiting the
county levies in each OF the several
counties to So cents on the 500 tax
able property for county purposes.
does not apply to road purposes, and
the several county courts may in their
discretion make the levies .or district
ana road purposes. The writ OF man
danus asked for by State Tax Com
missioner White against the Writ
county court was refused The re-
cent act OF the Legislature limited the
county levies to 80 cents, and ia many
counties where debts were existing It
was insufficient for all purposes.
Hannis Distilling Co. KS. County
Court Of Berkeley: affirmed. Opinion
by McWhorter.
Hannis Distning Co. Us. County
Court Of Berkeley: affirmed. Opinion
by Miller.
In the case of CHM & Go. against
the school book board Of Berkeley
county the writ OF mandamus was re
fused Opinion by Brannon.
Decisions were rendered in he 70
lowing cases;
Richie County Bank Us. Bee ct al.
Richie county; affirmed.
Nicholas VS.. Camden Interstate rail
way. CabeH county, affirmed.
McGraw vs.. Bowers, Wyoming coun-
ty; affirmed
Board of Education VS.. Berry
Braxton county; judgment reversed,
verdict set aside and new trial award
ed.
Holleu VS.. Grim and Peck, Barbour
county; affirmed.
Mrs NJ G. Harbarger VS.. Kanawha
and Hooking Coal and Coke Co. IA
nawha county; suit dismissed.
state VS.. Snyder, Randolph county,
and state vs. West Branch Lumber
Co. Braxton county; to be reargued
on the first day of the January term.
Case Against DistilIins CO.
In thes case Of the Hannis Distill-
ing Company VS., the County Court
of Berkeley county the supreme court
OF appeals held that the distilling
company must pay taxes assessed
against the company on several
thousand barrles OF whiskey stored
in the bonded warehouse of that com
pany in Berkeley county, the court
sustaining both the county court and
the circuit court of Berkeley county
in two suits brought for the years
1906 and 1906
In the year 1903. the Hannis Dis
tilling Company ayerred that it was
assessed with taxes on 10000 barrels
of whiskey stored in Their bonded
warehouse with yalee Of $4,000.
The company claims that only about
one-ffth Of this amount belonged to
them, the remainder being kept in
storage for and at the risk cf its
owners. The distilling company went
before the county court and asked for
the correction of what they termed
an erroneous assessment. The county
court denied them relief and the case
was appealed to the circuit court
and again relief was denied the pc
titioners The case came to the SUI
preme court OF appeals, and in a de-
cison handed down. written by Judge
Miller, relief is denied the petitioners
from the assessment.
Another suit was brought for the
correction Of an erroneous assess
ment for the year 1906. The distill-
ing company desired relief from an
assessment upon some 10000 barrels
of whiskey stored in their bonded
warehouse the value of which amour
ted to slS2,724. and the taxes for the
year amounting 20 sl434S6 The
county court refused the relief prayed
for and the circuit court decided that
the company was not entitled to the
same. The supreme cour, in an opin-
ion by Judge McWhorter, affirmed the
decision of the lower court
Case of CHM & Co.
In the case Of CHM e Company
against the school book board of
Berkeley county. writ of manda-
mas was refused, the syllabus stating
that a publisher of school books,