West Virginia Supreme Court January 16, 1934, 7861 (Berry v. Fox)

lead-opinion

Maxwell, Judge :

The legislature on the 9th of- December, 1933, passed an Act known as Committee Substitute for House Bill No. 64, effective from passage, which purported to appropriate from the general revenues of the state from taxes imposed by the legislature on privileges, franchises and incomes of persons and corporations for the fiscal years ending June 30, 1934, and June 30,