# State v. South Penn Oil Co.

> West Virginia Supreme Court · April 4, 1896 · 42 W. Va. 80

URL: https://www.frixlaw.com/law-library/cases/6595401

## Case

- **Full name:** State v. South Penn Oil Co.
- **Court:** West Virginia Supreme Court
- **Decided:** April 4, 1896
- **Citations:** 42 W. Va. 80; 24 S.E. 688; 1896 W. Va. LEXIS 55
- **Precedential status:** Published
- **Opinion:** Concurrence by Dent
- **Judges:** Dent, Holt, Piiesident
- **Cited by:** 32 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6595401

## Opinion text

Dent, Judge,
(concurring):
In accordance with my opinion in the case of State v. Charleston & S. S. Bridge Co., 41 W. Va. 658 ( 24 S.E. 1002 ) decided at this term of court, and for reasons therein stated, I have reached the conclusion that the circuit court, in hearing appeals in tax assessment cases, necessarily acts in a dual capacity, to wit: (1) As a mere assessor representative of the legislative branch of the state government, in the ascertainment of assessable valuations for the purposes of taxation; (2) as a court representative of the judicial branch of the state government in the determination of the constitutional and statutory right of taxation. In cases coming under the first division solely, this Court is without jurisdiction; but, as to cases coming under the second divison, this Court has appellate jurisdiction, by means of writ of error.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6595401. Public record. Not legal advice.