Legal Opinion

Philadelphia & Reading Coal & Iron Co. v. Northumberland County Commissioners

Supreme Court of Pennsylvania

Decided January 3, 1911No. Appeals, Nos. 22, 23, 24, 25, 32, 33, 34 and 35PublishedCited by 53 opinions

Appeals, Nos. 22, 23, 24, 25, 32, 33, 34 and 35, Jan. T., 1910, by plaintiff, from decree of C. P. Northumberland Co., Dec. T., 1907, Nos. 317, 320, 321, 327, 319, 324, 326 and 327, assessing coal lands in case of Philadelphia & Reading Coal & Iron Company v. Northumberland County Commissioners. Appeal from tax assessment.

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Appeals, Nos. 22, 23, 24, 25, 32, 33, 34 and 35, Jan. T., 1910, by plaintiff, from decree of C. P. Northumberland Co., Dec. T., 1907, Nos. 317, 320, 321, 327, 319, 324, 326 and 327, assessing coal lands in case of Philadelphia & Reading Coal & Iron Company v. Northumberland County Commissioners. Appeal from tax assessment. Before Savidge, P. J., and Auten, J. The facts appear by the report of Mineral Railroad & Mining Co. v. Northumberland County Commissioners, supra, and the opinion of the Supreme Court, infra. Error assigned amongst others was the decree of the court.

1Opinion of the Court

Opinion by

Mr. Justice Elkin,

We agree with almost every proposition of law advanced by learned counsel for appellant in support of the contention that the valuations of the several tracts of coal lands involved in this proceeding were not made upon an equitable basis nor in conformity with constitutional requirements. But because we agree with the statement of the rules of law relied upon it must not be understood that we are convinced of error in the conclusions reached by the learned court below. The positions of appellant set forth in the argument will be considered and discussed in the…

2Cases cited4 opinions

  1. Pittsburgh, Virginia & Charleston Railway Co. v. VanceSupreme Court of Pennsylvania · 1887
  2. Lehigh & Wilkes-Barre Coal Co.'s AssessmentSupreme Court of Pennsylvania · 1909
  3. Pittsburgh & Western Railroad v. PattersonSupreme Court of Pennsylvania · 1884
  4. Baker v. Pittsburg, Carnegie & Western RailroadSupreme Court of Pennsylvania · 1908

3Cited by53 opinions

  1. Turco Paint & Varnish Co. v. KalodnerSupreme Court of Pennsylvania · 1936
  2. Sablosky v. MessnerSupreme Court of Pennsylvania · 1952
  3. Westinghouse Air Brake Co. v. PittsburghSupreme Court of Pennsylvania · 1934
  4. Pennsylvania Stave Company's AppealSupreme Court of Pennsylvania · 1912
  5. Park Drive Manor, Inc. Tax Assessment CaseSupreme Court of Pennsylvania · 1955

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