State v. Taylor
In State v. Taylor, 176 W.Va. 671, 346 S.E.2d 822 (1986), the Court recognized that " W.Va.Code, 61-3-18, contains a series of offenses which relate to stolen property and, despite some commonality in the elements, the offenses are separate and distinct." 176 W.Va. at 676, 346 S.E.2d at 826-27.
The Taylor Court further concluded that "there is sufficient disparity between the crime of transferring stolen property from that of receiving or aiding in the concealing of stolen property to warrant the conclusion that it is a separate offense." 176 W.Va. at 675, 346 S.E.2d at 826.
The Court then determined that:
"The elements of transferring stolen property are:
(1) the property must have been stolen by someone other than the accused;
(2) the accused must have transferred the property knowing or having reason to believe that the property was stolen;
(3) the property must have been transferred to someone other than the owner;
(4) the accused must have transferred the property with a dishonest purpose."
(Syllabus Point 1, in part, Taylor.)