Swift Coal & Timber Co. v. Board of Supervisors

Opinion of the -Court by

Commissioner Hobson

Affirming in part and reversing in part.

The board of supervisors of Letcher county made an assessment upon the property of the Swift Coal & Timber Company and the Kentucky Ridge Corporation, somewhat lower than the assessment made by the county tax commissioner for the year 1926. Each of the companies appealed to the quarterly court, and, the quarterly court refusing them any relief, appealed to the circuit court. The circuit court sustained the board of supervisors, and from this judgment they appeal to this court.

The cases were heard on the same…