Legal Opinion

Thompson's Appeal

Supreme Court of Pennsylvania

Decided July 1, 1921No. Appeals, Nos. 286-291PublishedCited by 14 opinions

Appeals, Nos. 286-291, Jan. T., 1921, by Albert Thompson, from orders of C. P. Schuylkill Co., May T., 1919, Nos. 388, 390-394, sustaining exceptions to findings of fact of reviewing judge, in re Petition of Albert Thompson for appeal from Triennial Assessment of Taxes for the year 1919. Appeals from triennial tax assessments of lands. The opinion of the Supreme Court states the facts.

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Appeals, Nos. 286-291, Jan. T., 1921, by Albert Thompson, from orders of C. P. Schuylkill Co., May T., 1919, Nos. 388, 390-394, sustaining exceptions to findings of fact of reviewing judge, in re Petition of Albert Thompson for appeal from Triennial Assessment of Taxes for the year 1919. Appeals from triennial tax assessments of lands. The opinion of the Supreme Court states the facts. The court in an opinion by Berger, J., sustained exceptions to the findings of Koch, J. Errors assigned were the various orders, quoting them.

1Opinion of the Court

Opinion by

Mr. Justice Kephart,

This is an appeal from the 1919 triennial assessment of lands owned by appellant in Schuylkill County. His holdings consist of a number of tracts, in the aggregate 10,283 acres, of which 4,314 are underlaid with coal. From the assessor’s returns there were appeals to the Board of Revision, which, after a hearing, fixed the valuations. Appeals were then taken from the action of the board to the court of common pleas. The entire court of three judges heard all cases. After all the evidence was submitted one of the judges was designated as a reviewing judge to…

2Cases cited3 opinions

  1. Philadelphia & Reading Coal & Iron Co. v. Northumberland County CommissionersSupreme Court of Pennsylvania · 1911
  2. State Line & Sullivan R. R.'s TaxationSupreme Court of Pennsylvania · 1919
  3. Lehigh Valley Coal Co. v. Luzerne CountySupreme Court of Pennsylvania · 1916

3Cited by14 opinions

  1. In Re Appeal of Borough of ChurchillSupreme Court of Pennsylvania · 1990
  2. Miller's EstateSupreme Court of Pennsylvania · 1924
  3. Westbury Apartments, Inc., AppealSupreme Court of Pennsylvania · 1934
  4. Kaemmerling's AppealSupreme Court of Pennsylvania · 1924
  5. Kemble's EstateSupreme Court of Pennsylvania · 1924

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