Bankers Pocahontas Coal Co. v. County Court of McDowell County

LOVINS, PRESIDENT:

This appeal is prosecuted to this Court by Bankers Pocahontas Coal Company, a corporation, and Crozer Coal and Land Company, a corporation, hereinafter respectively designated as “Bankers” and “Crozer”, under the provisions of Code, 11-3-25, as amended by Chapter 41, Acts of the Legislature, Regular Session, 1933.

Bankers and Crozer contend that the valuations for tax purposes of certain tracts of land owned by them, situated in McDowell County, are excessive. The valuations on their lands fixéd by the assessor were contested by Bankers and Crozer, and, after a hearing in the…