Learn More About Tax Law in Wheeling, West Virginia

Wheeling is the city and the seat of Ohio County in the U.S. state of West Virginia. Most of the city lies in Ohio County, though annexations have also included portions of Marshall County. Wheeling is considered part of the Pittsburgh Tri-State area and is the principal city of the Wheeling Metropolitan Statistical Area. As of the 2000 census, the city population was 31,419 (31,059 in Ohio County, 360 in Marshall County). The population was estimated at 28,913 in 2008 . Wheeling was originally a settlement in the British Colony of Virginia and later an important city in the Commonwealth of Virginia until 1861 when the western counties of Virginia seceded from the state. Wheeling was the location of the Wheeling Convention, which established the state of West Virginia, and was the first capital of West Virginia. The capital moved so often in its early years that it was nicknamed the "floating capital". In 1870, the State Legislature designated Charleston as the capital city. In 1875, the Legislature reversed their decision and voted to return the Capital to Wheeling. This was appealed by the citizens of Charleston and finally settled by the West Virginia Supreme Court of Appeals in favor of Wheeling. In 1877 the Legislature ordered an election to be held for the citizens of West Virginia to select a permanent location for the capital, choosing between Charleston, Martinsburg and Clarksburg. By proclamation of the governor, the official move took place eight years later, and in 1885 the capital moved from Wheeling to Charleston, where it has remained.