Board Super. Letcher Co. v. Swift Coal Timber Co.

Opinion óp the Court by

Drury, Commissioner—

Affirming.

This is an appeal prosecuted by the taxing authorities of Letcher county from a judgment of the circuit court of that county reducing the assessment for taxation of the property of the Swift Coal & Timber Company. This company listed its property at $176,331. The county tax commissioner listed it at $267,283. The board of tax supervisors raised it to $296,898.

The Swift Coal & Timber Company appealed to the quarterly court under section 4128, Ky. Stats.,- where the action of the board of tax supervisors was upheld. It then appealed to the…