Penney v. State

The appeal is to review the judgment of the circuit court fixing the assessed values of real estate holdings of appellant in the county of Marion for taxation as of October 1, 1927.

The total real estate involved is 16,542% acres, of which. 15,062% acres involve mineral interests only, 1,140 acres the fee, and, 340 acres surface rights.

Witnesses for the state, after deposing to their knowledge of the lands and elements of value, were permitted, over defendant’s objections, to give their opinion of the value per acre of the lands lying in a given township, covering many thousand acres.

Appellant…