Report of Cases Determined by the Supreme Court of Appeals of West Virginia Volume 69

Report of Cases Determined by the Supreme Court of Appeals of West Virginia Volume 69

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1912 edition. Excerpt: ... Counr. Submitted September 4, 1909. Decided May 16, 1911. '1'axA'rron--0wnership of Property in Custody----Evidcnce----Issuance of Certificate. A warehouscman overthrows the presumption of his ownership of property in his custody, by proving the issuance of certificates therefor to other persons by which he has bound himself to deliver the possession thereof to the holder, on the surrender of the certificate and payment of storage and other charges on the property. (p. 429). SAM: -: ---Listing of Property for Ownersh-ip--Warchousc-man--Ta.'mti0n--Statutory Prov1'si0ns--Trustee. Under section 55 of chapter 35 of the Acts of 1905, it was the duty of every agent, having the custody of personal property, to list the same for taxation in the name of the owner. A warehouseman is a trustee within the meaning of clause "d" of said section. (p. 430). SA1(E---LiSii1i_0 of Proprrty for Tamti0n--Statutory Provisions. Such a. custodian of property is not personally chargeable therewith for the purposes of taxation, if he lists it for that purpose in the name of the owner, on the request of the assessor. (p. 432). S, Mi: --L1'.sting for Ta.mtion--Rcfusal of Warehouseman to List Property Belonging to An0thcr--Power of Assessor. On the refusal of a warehouseman to list the property under his control and to disclose the name of the owner thereof, the assessor may properly assess it in the name of the custodian. (p. 432). ' 5. S.un-: ---Listing of Property for Ta: cat-ion----Penalty for Failure to List. An agent or other person, charged, for the purposes of taxaation, with personal property of another in his possession, on his refusal to list the same, as required by chapter 35 of the Acts of 1905, is not entitled to relief from such...
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Product details

  • Paperback | 334 pages
  • 189 x 246 x 18mm | 599g
  • United States
  • English
  • black & white illustrations
  • 1236906217
  • 9781236906212