State Line & Sullivan R. R.'s Taxation
Supreme Court of Pennsylvania
Appeal, No. 193, Jan. T., 1919, by The State Line & Sullivan Railroad Company and The Connell Anthracite Mining Co., from decree of C. P. Sullivan Co., Sept. T., 1916, No. 1, fixing value of coal lands for tax purposes in re Assessment and Valuation of Certain Lands of The State Line & Sullivan Railroad Company and The Connell Anthracite Mining Company.
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Appeal, No. 193, Jan. T., 1919, by The State Line & Sullivan Railroad Company and The Connell Anthracite Mining Co., from decree of C. P. Sullivan Co., Sept. T., 1916, No. 1, fixing value of coal lands for tax purposes in re Assessment and Valuation of Certain Lands of The State Line & Sullivan Railroad Company and The Connell Anthracite Mining Company. Appeal from decision of county commissioners acting as a board of revision of taxes refusing to reduce tbe asséssment upon a number of tracts of coal lands, for the triennial assessment for tbe year 1916. Before Terry, P. J. Tbe court entered…
1Opinion of the Court
Opinion by
Mr. Justice Kephart,
This is an appeal from a final decree of the court below fixing the value of the appellants’ real estate at a triennial assessment for the purpose of taxation. The lands affected lie in Sullivan County and are partly underlaid with coal. The acreage, character and quality of the coal are not here disputed, nor is the thickness of the veins. The trial judge adopted the value of the foot acre as the unit to fix the value of the land; the county commissioners, as a board of revision, used the superficial acre value as such unit. While the foot acre, as we have said…
2Cases cited1 opinion
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