Ohio County Board of Supervisors v. Green River Coal Mining Co.

Opinion op the Court by

Judge Clarke

— Affirming, upon both the original and the cross appeals.

For the year 1921, appellee listed its mineral rights in 9,660 acres of land, with the assessor, at $41,040.00. The board of supervisors raised same to $72,450.00, and upon an appeal to the quarterly court, the valuation was affirmed. The company appealed to the circuit court, where the assessable value was fixed at $50,325.00. From that judgment the board of supervisors prosecuted this appeal, and the company has filed a cross-appeal.

The valuation of $72,450.00 was ascertained by both the board of…