Lehigh & Wilkes-Barre Coal Co.'s Assessment

Opinion by

Mr. Justice Kephart,

Appellants, owning certain coal lands in Luzerne County, took appeals to the court below from the assessment thereof by the county officers. In this court, they complain that the modifications of the assessment made by the court below were insufficient. We will discuss in this opinion the general questions involved in all the appeals.

The records show considerable feeling between the contesting parties, which accounts to some extent for the wide differences, running into many millions, in the estimated value of the lands. This was particularly unfortunate in view…