Baird's Appeal

Opinion by

Parker, J.,

This is an appeal by W. L. Baird from a triennial assessment of oil and gas severed from the surface, as real estate, for the years 1937, 1938 and 1939, allowed by Section 519 of The General County Assessment Law, Act of May 22, 1933, P. L. 853 (72 PS §5020-519). The single assignment of error is to the order of a court of common pleas affirming the action of a board of county commissioners sitting as a board of tax revision. We believe the court below reached a correct conclusion, but we arrive at that result for different reasons than those relied upon by that court.

Sect…