West Penn Power Co. v. Board of Review & Equalization

Maxwell, Judge:

This is an appeal from the circuit court of Brooke County affirming an assessment for taxation made by the board of review and equalization of that county.

West Penn Power Company and Ohio Power Company, ap-pelants, own jointly a large electric plant known as the Windsor plant. For the year 1931, the owners made a return of said property for taxation purposes on substantially the same basis as had been used for 1930. The 1931 return for “Windsor power house tract, machinery and equipment, structures and personal property located thereon” was $7,121,274.00. This included…