In Re Appeal of Pittsburgh Terminal Coal Corp.

Opinion by

Cunningham, J.,

At the triennial assessment in 1925 of real estate for county purposes the Board for the Assessment and Revision of Taxes for Allegheny County placed a valuation of $1,511,130’ on 3,721.39 acres of the Pittsburgh vein of coal in Bethel Township, owned by the Pittsburgh Terminal Coal Corporation, appellant herein, and in addition thereto assessed three shafts opening into said coal in amounts aggregating $59',000. The surface owned by the coal company in this township was separately assessed at $175 per acre; the tipples over the shafts and the machinery in them were…