Farmers' National Bank v. Board of Supervisors

Opinion op the Court by

Judge McCandless

Affirming.

In this action the Farmers’ National Bank of Somerset is seeking to reduce its assessment for state and county taxes for the year 1924. The county and circuit court of Pulaski county have decided against its contention, and it has appealed from the judgment of the latter court.' The first, and in view of our conclusions the only necessary, question to be considered is jurisdictional. Defendants in tbeir answer in the circuit court alleged that the record there filed as the basis of the appeal was a copy of the assessment list made by the tax…