Cochran Coal & Coke Co. v. Board of Equalization & Review of Monongalia County

Hatcher, Judge:

The assessor of Monongalia County assessed the lands of the Cochran Coal & Coke Company for taxation in 1930 at «$2,740,600. The Cochran Company and its lessee, Connells-ville By-Product Corporation, protested this assessment before the Board of Equalization and presented evidence tending to prove that the actual value of its property for that year was only $2,028,736.99. The Board approved the valuation of the assessor. On appeal to the circuit court the action of the Board was sustained and then the protestants secured an appeal here.

The only evidence offered in support of…