Westova Gas Co. v. Knott County Board of Supervisors

Opinion op the Court by

Judge Richardson

Reversing.

The appeals in these cases present for review the assessment of 13,000 acres of land for taxation against the Westova Gas Company for the year 1929, and the Carbreath Gas Company for the year 1930, by the board of supervisors of Knott county, Ky. The land was wild, mountainous, uncultivated, and unoccupied, except such small bottoms as lay on the small streams which traverse it. Before either the Westova Gas Company or the Carbreath Gas Company acquired title to it, the Breathitt Coal & Timber Company owned it and leased to the Fitch Oil & Gas…