Johnson, Sheriff Pike Co. v. Fordson Coal Co.

Opinion of the Court by

Chief Justice Clarke

Reversing.

•Section 7 of chapter 109 of the 1924 Acts empowers the State Tax Commission, acting as a state board of equalization, and for the purpose of equalizing the assessments of property among the counties and among the different classes of property and among individuals, companies, corporations and associations, to increase or decrease the aggregate assessed valuation of the property of any eounty.or taxing district or any class of property or any item in any class; or to increase dr decrease the assessed valuation of property of .any.…