Lehigh & Wilkes-Barre Coal Co.'s Assessment
Supreme Court of Pennsylvania
Appeal, No. 128, Jan. T., 1909, by Luzerne County, from order of C. P. Luzerne Co., Oct. T., 1907, No. 614, on appeal from tax assessment in reassessments of land of the Lehigh & Wilkes-Barre Coal Company. Appeal from tax assessment.
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Appeal, No. 128, Jan. T., 1909, by Luzerne County, from order of C. P. Luzerne Co., Oct. T., 1907, No. 614, on appeal from tax assessment in reassessments of land of the Lehigh & Wilkes-Barre Coal Company. Appeal from tax assessment. From the record it appeared that on June 29, 1909, Fuller, J., began the hearing of testimony, and on January 28, 1909, filed various findings of fact and conclusions of law, and a form of decree fixing the valuation of the lands in question at $2,400 per superficial acre. Subsequently the county commissioners with leave of the trial judge, filed exceptions to…
1Opinion of the Court
Opinion by
Mr. Justice Elkin,
After full consultation it has been determined that the record in this case shall be remitted to the court below for further consideration. When the appeal from the assessment fixed by the board of revision was perfected in the court of common pleas, it was the duty of that court to hear and determine all of the questions raised just as if it were litigation between private parties. The suggestion made that in a proceeding under the act of 1889 on appeal the judge, or judges, sit as county commissioners, or as a board of revision, is without merit. The court sits…
2Cited by37 opinions
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- Philadelphia & Reading Coal & Iron Co. v. Northumberland County CommissionersSupreme Court of Pennsylvania · 1911
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