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West Virginia Law Review

West Virginia

Taxation-State and Local

Articles 1 - 13 of 13

Full-Text Articles in Law

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.


Tax Update: The 1993 West Virginia Legislature, Harry Preston Henshaw Iii Jun 1993

Tax Update: The 1993 West Virginia Legislature, Harry Preston Henshaw Iii

West Virginia Law Review

No abstract provided.


The Fiscal Responsibility Act Of 1989 And Other Tax Changes Made By The 1989 West Virginia Legislature, Harry Preston Henshaw Iii Jun 1989

The Fiscal Responsibility Act Of 1989 And Other Tax Changes Made By The 1989 West Virginia Legislature, Harry Preston Henshaw Iii

West Virginia Law Review

No abstract provided.


The New Small Business Credit And Other Changes To Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii Jan 1988

The New Small Business Credit And Other Changes To Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii

West Virginia Law Review

No abstract provided.


Summary Seizure Of Personalty To Satisfy Delinquent Taxes: The Predictable Death Of West Virginia's Distraint Statute, Susan B. Saxe Jan 1988

Summary Seizure Of Personalty To Satisfy Delinquent Taxes: The Predictable Death Of West Virginia's Distraint Statute, Susan B. Saxe

West Virginia Law Review

No abstract provided.


The Due Process Clause And The Commerce Clause: Two New And Easy Tests For Nexus In Tax Cases, Thomas E. Mchugh, R. Michael Reed Sep 1987

The Due Process Clause And The Commerce Clause: Two New And Easy Tests For Nexus In Tax Cases, Thomas E. Mchugh, R. Michael Reed

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.


Survey Of Developments In West Virginia Law: 1980 Dec 1980

Survey Of Developments In West Virginia Law: 1980

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.