Susquehanna Collieries Company's Appeal

Opinion by

Mr. Chief Justice Kephart,

Appellant owns sixty-six contiguous tracts of land in the anthracite mining district, which were previously assessed separately. These tracts were, in 1935, consolidated for assessment purposes since they are all used by appellant in the conduct of a single mining operation. By agreement of the parties, however, seven separate elements composing the entire operation were valued in ascertaining the total. In the triennial assessment for 1937, appellant’s property was valued at $723,214, and January 15, 1937, was fixed as the day for appeal. On that day an…