John P. Gorman Coal Co.'s Receiver v. Perry County

Opinion of the Court by

Creal, Commissioner

Reversing.

Something more than 15 years ago tne hazard Coal' Corporation, which owns a large area of coal lands in Perry county, leased a large acreage to the Eourseam Coal Company, and it, in turn, subleased to ' J. P. Gorman Coal Company. The latter corporation operated what is known as “Mine No. 1,” located on Buffalo creek in Perry county, for about fourteen years and until April, 1932, when it went into the hands of a receiver.

For some reason unexplained, the receiver failed to list the company’s property at this mine for taxation as of July 1,…