Kentucky River Coal Corp. v. Knott County

Opinion op the Court by

Stanley, Commissioner

—Affirming in part and Reversing in Part.

The five appeals are by the Kentucky River Coal Corporation and the Beaver Creek Consolidated Coal Company, as owner, and three of its lessees, who are concerned in a certain part of its taxes, from judgments assessing their respective properties in Knott county for the years 1929 and 1930. The objections are based upon excessive valuations and inequality or discrimination.

1. In the suit involving the assessment of the Kentucky River Coal Corporation as of July 1, 1928, there is a cross-appeal founded upon…