Commonwealth v. J. B. Clay & Co.

Opinion of the Court by

Chief Justice Thomas—

Reversing.

The board of supervisors of Nicholas county in the early part of the year 1925, while sitting as such, fixed for purposes of taxation the value of 4,750 acres of land lying in the county and owned by appellee company at $162,000.00. The owners appealed to the quarterly court and it agreed with the board and fixed the same valuation. They then appealed to the Nicholas circuit court, and upon trial had therein the land was valued at $125,000.00, but the judgment directed it assessed at 80% thereof, or a total valuation of $100,000.00, and…