Lehigh W.-B. &8212 Glen Alden C. Co.'s Cases

Opinion by

Mr. Justice Kephart,

When the original opinion in this case was handed down (298 Pa. 294), the writer was then strongly of the opinion that an order should be made fixing the value of these properties on the record as it then stood. The majority of the court determined that in tax appeals and other like cases the legislature had impressed on the court of first instance the duty of fixing values; and that on an appeal to this court from the value thus fixed we should determine only whether error had been committed in the method used to ascertain the values fixed. While these appeals…