In Re Appeal of McLean Trucking Co.

I dissent from that portion of the Court’s decision which holds that the valuations placed on McLean’s tractors and trailers by the State Board of Assessment were not supported by competent evidence.

*395The opinion states: “There was no competent evidence before the State Board of Assessment as to the ‘true value in money’ of the McLean trailers, except for testimony of Messrs. Harrison and Millikin, witnesses for McLean, each of whom valued McLean’s entire fleet of 2,918 trailers far below the book value thereof, which the board found to be the entire fleet’s true value in money.”

Elsewhere, the…