The opinion
Goodrich,
dissenting: I can not agree that .a site which sold for $200,000 in 1923 had no market value in excess of its cost as farm land at March 1, 1913, when, according to the evidence, there was then a greater demand for power sites because of a larger population within the area to be served and more activity in the development of water power and in general business than existed at the time the sale was made.
LaNsdoN and Black agree with this dissent.