Kaemmerling's Appeal

Opinion by

Mr. Justice Sadler,

Mrs. Kaemmerling became the owner in 1919 of 10,288 acres of land in Schuylkill County, partly underlaid with coal. It was assessed for tax purposes on the basis of sixty per cent of its supposed market value, and this total determined on was adopted by the board of revision, but later reduced by the court, on appeal, to forty-five per cent of the selling price fixed, the latter being the uniform rate applied and agreed on in valuing coal lands. The appraisement of the same properties, at the previous triennial assessment, when vested in Albert Thompson, had been…