Lehigh & Wilkes-Barre Coal Co. v. Luzerne County
Supreme Court of Pennsylvania
Appeal, No. 333, Jan. T., 1910, by plaintiff, from decree of C. P. Luzerne Co., Oct. T., 1907, No. 614, sustaining exceptions to adjudication in case of the Assessment of Lands of Lehigh & Wilkes-Barre Coal Company. Appeal from tax settlement. The facts are stated in the opinion of the Supreme Court. Error assigned was decree sustaining exceptions to adjudication of Fuller, J.
1Opinion of the Court
Opinion by
Mr. Justice Elkin,
When this case was here before on an appeal by the *482county, under one of the assignments, it was contended that the learned trial judge erred in refusing to adopt the foot acre rule as the proper method of ascertaining and determining the valuation of the lands in question for the purpose of taxation. This court pointed out in that case that the learned trial judge had committed no error in this respect and suggested several reasons why such a rule in many instances would not be a fair standard of valuation and in most cases would result in disregarding the…
2Cited by1 opinion
- Lehigh Valley Coal Co. v. Luzerne CountySupreme Court of Pennsylvania · 1916