Zangerle v. Standard Oil Co.

The auditor claims error in this case because the Board of Tax Appeals reduced the valuation of the land in question i-n the sum of $139,930, and the valuation of certain structures, aside from the question of their classification as realty or personalty, in a further sum. These reductions were evidently based on a difference in the appraisal of the property by witnesses who testified before the Board of Tax Appeals. This presents, not a question of law, but an issue of fact for the decision of the board, and this court cannot say that the finding of the board as to such items of valuation is…