Greene County Coal Tax Appeals

Opinion by

Mr. Justice Schaffer,

These seven appeals by Cumberland Coal Company, Henry A. Phillips, Piedmont Coal Company and Greene County Coal Company will be disposed of in a single opinion, as they involve, when reduced to final analysis, but one question.

The proper assessment of coal lands has been one of the most perplexing governmental questions with which the courts of this Commonwealth have had to deal, as our reports and those of the lower courts within whose districts such lands are located will show. Tax assessments are not a matter of formula; they are a matter of judgment in each…