Blue Diamond Coal Co. v. Cornett, Sheriff

Opinion op the Court by

Chiep Justice Rees

Affirming.

The appellants, Blue Diamond Coal Company, Harvey Coal Corporation and Hardy-Burlingham Mining Company, are engaged in the coal mining business in Perry county, and each of them listed its property for taxation as of July 1, 1943, for the tax year 1944. The Perry County Board of Tax Supervisors in each instance fixed the valuation of the property for tax purposes at a substantially higher amount than the valuation placed on its property by the. property owner in its tax schedule filed with the County Tax Commissioner. For example, the Blue…