Lehigh Valley Coal Co. v. Northumberland Co. Commissioners
Supreme Court of Pennsylvania
Appeals, Nos. 127, 128, 129, 130, 131, 132, 133, 134, 135, 136, 137, 138, 139, 140, 141, 142, January T., 1915, by the Lehigh Valley Coal Company, from decrees of C. P. Northumberland Co., September T., 1913, Nos. 226,235, 234,240,239,241,238,236, 229, 228, 230, 231,232, 237,-242, 233,. fixing the valuation of coal lands, in case of the Lehigh Valley Coal Company v. Commissioners of Northumberland County.
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Appeals, Nos. 127, 128, 129, 130, 131, 132, 133, 134, 135, 136, 137, 138, 139, 140, 141, 142, January T., 1915, by the Lehigh Valley Coal Company, from decrees of C. P. Northumberland Co., September T., 1913, Nos. 226,235, 234,240,239,241,238,236, 229, 228, 230, 231,232, 237,-242, 233,. fixing the valuation of coal lands, in case of the Lehigh Valley Coal Company v. Commissioners of Northumberland County. Appeals from decisions of the county commissioners sitting as a board of revision of taxes. The opinion of Cummings, P. J., and Moser, J., was in part as follows: There has been considerable…
1Opinion of the Court
Opinion by
Mr. Justice Elkin,
These appeals are from the decrees of the learned court below fixing the valuation of certain tracts of land for the purpose of taxation. The cases came into the Court of Common Pleas on appeals from the decision of the county commissioners sitting as a board of revision. In such cases when the appeals are perfected in the Court of Common Pleas the proceedings are then de novo and the facts must be found and the law applied just the same as. if the litigation was between private parties: Delaware, Lackawanna & Western R. R. Co.’s Tax Assessment (No. 1), 224 Pa.…
2Cases cited3 opinions
- Delaware, Lackawanna & Western Railroad's Tax AssessmentSupreme Court of Pennsylvania · 1909
- Lehigh & Wilkes-Barre Coal Co.'s AssessmentSupreme Court of Pennsylvania · 1909
- Lehigh & Wilkes-Barre Coal Co. v. Luzerne CountySupreme Court of Pennsylvania · 1909
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- McIntosh Road Materials Co. v. WoolworthSupreme Court of Pennsylvania · 1950
- Kemble's EstateSupreme Court of Pennsylvania · 1924
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