Opinion

Pennsylvania Coal Co.'s Assessment

  • 257 Pa. 320
  • 101 A. 646
  • 1917 Pa. LEXIS 734
Court
Supreme Court of Pennsylvania
Filed
Mar 23, 1917
Status
Published
On the bench
Brown, Frazer, Potter, Stewart, Walling
Cited by
1 cases
Authority
More cited than 61.3%

The opinion

Per Curiam,

The appeal of the Pennsylvania Coal Company from the valuation and assessment of its coal lands in Dun-more Borough by the Board of Revision and Appeal for the County of Lackawanna was heard, by the court below in banc, and the finding of its judges was that the value of those lands on January .1, 1916, was $400 per foot acre. Following a rule of uniformity, they reduced it to $300 per foot acre for assessment purposes, or $25 less than the valuation for the purposes of taxation fixed by the Board of Revision and Appeal. What we are asked to change on this appeal is the finding of fact by the judges of the court below in fixing the valuation of the lands. It was for them to fix this "after the consideration of the evidence in the case and giving due regard to the weight thereof: Lehigh Valley Coal Co. v. Northumberland County Commissioners, 250 Pa. 515 . They seem to have followed this rule, and, after duly considering what was submitted to them, we cannot say their finding was erroneous. This appeal is, therefore, dismissed without costs to either party.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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