Moss v. Harlan County Board of Supervisors

Opinion op the Court by

Judge Thomas

Affirming the judgment in the first case and reversing in the second.

The appellant in the first case above, M. J. Moss, owned in fee simple 554 acres of coal land in Harlan county and he listed it for taxation for the year 1921 at *814$10.00 per acre or $5,540.00. The board of supervisors of the county, pursuant to their jurisdiction under the law, raised'the assessment from $5,540.00 to $23,000.00, and appellant prosecuted an appeal therefrom to the Harlan county quarterly court in the manner prescribed by section 4128 of the 1922 edition of Carroll’s Statutes,…