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Full-Text Articles in Taxation-State and Local

Standard Oil, Consolidated Coal, And The Roots Of The Resource Curse In West Virginia, Alison Peck Sep 2021

Standard Oil, Consolidated Coal, And The Roots Of The Resource Curse In West Virginia, Alison Peck

West Virginia Law Review

Despite its natural resource wealth, West Virginia today ranks last among all states in its residents’ overall sense of well-being, a puzzle that economists call “the resource curse.” Much of West Virginia’s wealth, in the form of coal, oil, and gas, left the state in the late nineteenth and early twentieth centuries before the state could tax it. This discouraging story was not inevitable. In 1905, a Morgantown lawyer named George C. Baker led an effort to tax coal, oil, and gas leases as personal property that nearly succeeded. Baker and his allies, Governor William M.O. Dawson and Tax Commissioner …


Forfeited And Delinquent Lands: Resolving The Due Process Deficiencies, Carla W. Tanner Sep 1993

Forfeited And Delinquent Lands: Resolving The Due Process Deficiencies, Carla W. Tanner

West Virginia Law Review

No abstract provided.


The Refund Of Taxes Paid Pursuant To An Unconstitutional Tax Scheme And The Pass-On Defense: Beams Intellectual Dishonesty Threatens Every States' Budetary Stability, Edmund J. Rollo Jun 1992

The Refund Of Taxes Paid Pursuant To An Unconstitutional Tax Scheme And The Pass-On Defense: Beams Intellectual Dishonesty Threatens Every States' Budetary Stability, Edmund J. Rollo

West Virginia Law Review

No abstract provided.


Analysis Of Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii Jan 1987

Analysis Of Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii

West Virginia Law Review

No abstract provided.


Taxation, Wendel B. Turner Jan 1984

Taxation, Wendel B. Turner

West Virginia Law Review

No abstract provided.


Taxation, Charles D. Dunbar Apr 1983

Taxation, Charles D. Dunbar

West Virginia Law Review

No abstract provided.


Is Everyone Paying Their Fair Share--An Analysis Of Taxpayers' Actions To Equalize Taxes, Jane Moran Jan 1983

Is Everyone Paying Their Fair Share--An Analysis Of Taxpayers' Actions To Equalize Taxes, Jane Moran

West Virginia Law Review

No abstract provided.


Third Party Standing For Property Tax Assessments: Tug Valley Recovery Center, Inc. V. Mingo Cty. Comm'n, Kenneth P. Simons Ii Apr 1981

Third Party Standing For Property Tax Assessments: Tug Valley Recovery Center, Inc. V. Mingo Cty. Comm'n, Kenneth P. Simons Ii

West Virginia Law Review

No abstract provided.


West Virginia's Generation Of Electricity Tax: Is It Valid After Snead, Thodore H. Ghiz Jr. Sep 1980

West Virginia's Generation Of Electricity Tax: Is It Valid After Snead, Thodore H. Ghiz Jr.

West Virginia Law Review

No abstract provided.


Changing Concepts In The Ad Valorem Severance Taxation Of Coal In West Virginia, John Kent Dorsey Jun 1980

Changing Concepts In The Ad Valorem Severance Taxation Of Coal In West Virginia, John Kent Dorsey

West Virginia Law Review

No abstract provided.


Vepco--The Need For A Revised Tax Appeals Procedure In West Virginia, J. Timothy Philipps Nov 1973

Vepco--The Need For A Revised Tax Appeals Procedure In West Virginia, J. Timothy Philipps

West Virginia Law Review

No abstract provided.


West Virginia Tax Law--Hearing And Appeal Procedures, Thomas N. Chambers, Louis S. Southworth Ii Nov 1971

West Virginia Tax Law--Hearing And Appeal Procedures, Thomas N. Chambers, Louis S. Southworth Ii

West Virginia Law Review

No abstract provided.


Taxation--Constitutionality Of Tax-Refund Statute, F. R. T. Dec 1950

Taxation--Constitutionality Of Tax-Refund Statute, F. R. T.

West Virginia Law Review

No abstract provided.