Brooks Building Tax Assessment Case

Opinion by

Mr. Justice Bell,

This appeal involves the just assessment of the premises known as the Brooks Building in Wilkes-Barre, Pennsylvania, for the taxable year 1955. The building was purchased bn December 30, 1953, for $225,000.. The testimony as to market value varied considerably, as it usually does in these cases, the lowest being $175,000 and the highest being $225,000. The highest value was fixed by the sole witness for the City, whose testimony the Court below found ■ “is of no value because it is not in accordance with the requirement of the law.” Judge Pinola in a very able…