Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1922-08-18
CORPORATION BODY FINDS
FOR CHESAPEAKE AND OHIO
Commission Rules Carrier Not
Liable for Taxes i'm
l809-lOOl.
PETITIONS AUE p,su,SS.n
Eighteen Miles or Hallway Lying He
tween f"vington and Wcst Virgin
u" Line nroiNcd-trgumrnt EN-
tended mud Profound

Ky decision handed down ycvto--
DAY. tho state Corporation Commits.
sion decides that tho chesapeake and
'hl" Railway is not Liable FOR iaNr-
Tor IN" years 1892 To 1907. inclusive
on eighteen miles 81 railway living
between Nh" town ~ Covinrton and
Ia" West Virginia line formorlv IN.
'"vinE'on and ohio Railroad. The
s"rar't" petitions filed by the Board
"f supervisors "f Ali"phany County
aud 10y the Attorney General FOR tho
commonwealth. are. therefore. dis
missed and the cas-. ordered s,rick.u
from tn" docket of the commission
IN" cas-" has Leen pending for some
tih" tn" tovinrton and ohio Rail
road was Incorporated in IS53 70
construct line OF railroad from
'"vinrt"n, or clifton Forge To Tho
HlI SANDY River. In tho beginning
u was star" "ut"rpris" After tho
war. in 1866. a new charter was
granted I" q corporation under tho
sam" name. and II was given cNn,u,,
u"n from taxation until ito prun,s
should amount 10 10 pcr cen, ON ~
"arital stock. In 1867 tn" road va.
"'"pi 'E'u I" t"nS"lldat" with thu
NirS i'sa Central under the namo az
Tho chesapeake and ono Railroad
COMPANY
D"risi"n IL Affirmed
I'N decision IF tho Surr,,o
court "f Appeals in 1876 IL wac bofd
mat that part az tn" Ch"sareako aud
ONO Railroad which was formo-I..
IN" '"vinGt"u and Obi" was .,.rr,
from taxation, and this decision We
snhs"quontiy AFFIRMED hy IN. -,
prem" 'our, ~ tho tinted STAT,
In 1877 tn" Chcsapoaka ana r,fo
Hai'r"ad was sold ut foreclosure. sale
ana r"orr"ni2"d under tho name
INC. 'h"sap'ak" and ONO E.ilv,t.
Company.
y" taxes were levied ur,u ,.
w" cons tuition "f lH"2 won't into
"h"c, and tn" stat, Corporation on,
mission got into action la ia. 49,,
cunt N"f All"chanv hrourh, ac,f,,,
n''"re tn. commission for asses
m"nt and ""il""ti"u taxes from ia,
uhhi l'"l. claiming thar. after IN.
'"r'''"SMr" aud REPRESENTATION THO
"Nlngt"n and ohio part Of tho n,or-
'r'N was u" longer "Xompr i, W.,
Nlrs ma decision :" this onor, ~,
used Tn" At,orncy-G"uorai fiI.d
similar petition ON the mar, nr ,bo
'"''"h N""Ith. claiming state i,N..
'"r 'h" same period The ease ,y.e
ARGUED and suhmi,1"d.
Discusses Issue ne I.cur,b
IN" "rnI"n. which is hy tho S,,,o
corporation Commission as I. wholn
discusses tho issues at length .r,a,.
ar" purely legal Tn. comuys,to,
n""id"s il has jurisdiction 10 r,Lo
IN" assessment. hu, thai tn. ,.b.s.
p'"N" and ont" is protected nv IN.
'"rns "f tho tax act ~ 1915 A.
IN" claim ~ tho COMMUNICATIVE g..
IS dismissed because tho port-to, a..
not fti"d until after tho onora,,,
""'e OF m" act ~ l1lS whirh nro
n!oits the l"v'iur of tax aSsesyuor,s
after thr"" Years
IN" argument, oral and Ivy briefs
Vas extensive aud profound. rba
"nn'N "f Aii"Chauv Was r.nrosop,ad
ny j 7. McAliistor and Gaorcc
h"N"rr""h. tn" Commonwealth nv
mt Ai"rn"y-Genrral J. II
rank Irr and the ChcsapcaLo ,,,,
I'm" EaIlway ny Henry T. Wi.kh,u
'f'hrE IaNl"r. jr. and J. NJ. Perry