Mineral Railroad & Mining Co. v. Northumberland County Commissioners
Supreme Court of Pennsylvania
Appeal, No. 14, Jan. T., 1910, by plaintiff, from decree of C. P. Northumberland Co., Dec. T., 1907, No. 337, fixing valuation of coal lands in case of Mineral Railroad & Mining Company v. Northumberland County Commissioners. Appeal from valuation of coal lands by the board of revision.
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Appeal, No. 14, Jan. T., 1910, by plaintiff, from decree of C. P. Northumberland Co., Dec. T., 1907, No. 337, fixing valuation of coal lands in case of Mineral Railroad & Mining Company v. Northumberland County Commissioners. Appeal from valuation of coal lands by the board of revision. Savidge, P. J., and Auten, J., filed the following opinion: This investigation involves thirty-four so-called coal tax appeals, covering 116 separate properties, running into several million dollars in value. Valuation for the purpose of taxation being largely a question of comparison it was found necessary to…
1Opinion of the Court
Opinion by
Mr. Justice Elkin,
This is an appeal from the decree entered by the learned court below fixing the assessed valuation of coal lands owned by appellant and located in Coal township, Northumberland county. The assignments of error are so numerous as to preclude the possibility of discussing each one separately. No useful purpose would be served by so doing. The discussion of a few controlling principles will be sufficient to properly dispose of the appeal. The case came into the court below on appeal from the valuation fixed by the board of revision. On account of the large number of…
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
3Cited by19 opinions
- Narehood v. PearsonSupreme Court of Pennsylvania · 1953
- Commonwealth v. Rohm and Haas Co.Commonwealth Court of Pennsylvania · 1977
- City Ry. Co. v. BeardDistrict Court, S.D. Ohio · 1922
- Bradford Township Taxpayers Protective Ass'n v. McKean County Board of Assessment & Revision of TaxesSupreme Court of Pennsylvania · 1952
- Greene County Coal Tax AppealsSupreme Court of Pennsylvania · 1930
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