Dolese Bros. Co. v. Nichols

• HURST, V.C.J.

The Dolese Bros. Company is engaged in the business of operating a plant for crushing rock and selling crushed rock in Coal county. It returned to the county assessor the property involved, separately listing its personal property under the divisions: (1) Total office equipment $20, (2) railroad trackage $2,000, and (3) all other personal property $20,000, making a total of $22,025.

The county assessor increased .the valuation as follows: (1) Total office equipment $300, (2) railroad trackage $5,000, and (3) all other personal property $94,700, máking a total of $100,-000. On a…