Ball, Sheriff v. P. v. K. Coal Company

Opinion op the Court by

Judge Clay

Reversing.

The P. V. & K. Coal Company, a Delaware corporation owning property in the county of Harlan, brought this action against the sheriff of that county, and others, to enjoin the collection of taxes based on an assessment, for the year 1928, to the extent of the raise made by the county tax commissioner. Prom a judgment granting the relief prayed, this appeal is prosecuted.

The facts are these: On September 22, 1928, the coal company acting through its chief officer and agent, J. Springer Robinson, listed its property as of July 1,1928, as follows:

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