Kemble's Estate

Opinion by

Mr. Justice Walling,

The William H. Kemble estate, of which appellant is trustee, owns four hundred, and thirty-five acres of land in Hegins Township, Schuylkill County, of which the part here in question, amounting to one hundred and seventy-five acres, is taxed as coal land. In making the triennial assessment in 1922 the assessor, for purpose of *444taxation, valued this coal land at $285 per acre, amounting to $49,875. This was increased by the county commissioners, acting as a board of revision and appeal, to $494 an acre, amounting to $86,450. The trustee of the Kemble estate…