Fordson Coal Co. v. Maggard

MOORMAN, Circuit Judge.

Appellant listed in Leslie county, Ky., for taxation, 50 tracts of land, aggregating more than 60,000 acres, at $12 an acre, and 6 tracts of mineral *974rights, aggregating more than 900 acres, at $6 an acre. The county tax commissioner valued the 60,000 acres at $15 an acre, and the 900 acres at $7 an acre. An agent for appellant appeared before the county board of supervisors, at its first meeting, and protested against these values fixed by the commissioner. The board, at its second meeting, for which the statute provides, increased the valuation of the 60,000 acres from…