Letcher County v. Kentucky River Coal Corp.

OpiNion op the Court by

Judge Richardson

Affirming on original and reversing on cross-appeal.

The Kentucky River Coal Corporation is a corporation organized under the laws of the state of Virginia. On July 1, 1930, it was the owner in fee of land, and ■coal leases on other land, situated in Letcher county, Ky. In August, 1930, it filed with the county clerk of Letcher •county, as required by section 4039, Ky. Statutes, a descriptive list of its land and leases, in which it endeavored to fix the fair cash value of the same as of July 1, 1930, and gave the nearest resident as directed by the same…