Glen Alden Coal Company Case

Opinion by

Mr. Justice Linn,

The subject of the challenged assessment is a tract of land, part of which contains coal and part from which the coal has been exhausted. Before consolidation into a single ownership, there were five tracts as originally warranted. While the appellee owns both coal and surface of most of the tract, of part (48 acres) it owns the coal only. A single or unitary mining operation is conducted on the whole tract.

In 1934, the county commissioners, as a board of revision, passed on the triennial assessment. The coal company appealed to the common pleas, where an assessment…