Lehigh & Wilkes-Barre Coal Co. v. Luzerne County
Supreme Court of Pennsylvania
Appeal, No. 123, Jan. T., 1909, by plaintiff, from order of C. P. Luzerne Co., Oct. T., 1907, No. 614, on appeal from tax settlement in case of Lehigh & Wilkes-Barre Coal Company v. Luzerne County. Appeal from tax settlement. Before Fuller, J. The case turned on whether the court had applied á proper rule in ascertaining the valuation of the coal lands in question.
Read the full summary
Appeal, No. 123, Jan. T., 1909, by plaintiff, from order of C. P. Luzerne Co., Oct. T., 1907, No. 614, on appeal from tax settlement in case of Lehigh & Wilkes-Barre Coal Company v. Luzerne County. Appeal from tax settlement. Before Fuller, J. The case turned on whether the court had applied á proper rule in ascertaining the valuation of the coal lands in question. Errors assigned were in the following form: I. The court erred in overruling appellant’s first exception to the court’s conclusions of law'and fact, which exception and the ruling of the court thereon are as follows: 1. The court…
1Opinion of the Court
Opinion by
Mr. Justice Elkin,
The two assignments of error in this case raise the question of whether the learned court below, having found as a fact that other real estate in the county had been assessed below its actual value, should have ascertained the average ratio of assessed to actual value as the basis for ascertaining the valuation of the coal lands in question for the purpose of taxation. In a recent case from Lackawanna county, not yet reported, and not decided when the case at bar was heard in the court below, it was held that in determining the proper valuation of a particular…
2Cited by16 opinions
- Kaemmerling's AppealSupreme Court of Pennsylvania · 1924
- Kemble's EstateSupreme Court of Pennsylvania · 1924
- Lehigh Valley Coal Co. v. Northumberland Co. CommissionersSupreme Court of Pennsylvania · 1915
- Mineral Railroad & Mining Co. v. Northumberland County CommissionersSupreme Court of Pennsylvania · 1911
- Allentown's AppealsSuperior Court of Pennsylvania · 1941
11 more not listed; retrieve them via the Exa API.