 In 1932 and 1933, Dravo signed four contracts with the Federal government of the United States to construct locks and dams on the Kanawha River and locks on the Ohio River.In 1933, the state of West Virginia passed a new law imposing a 2 percent gross income tax on companies doing business within the state.Subsequently, West Virginia assessed Dravo Contracting $135,761 in taxes and penalties for the income it received on the four contracts it had with the United States government.