Mineral Railroad & Mining Co. v. Northumberland County Commissioners

Citations

• 229 Pa. 457
• 78 A. 999
• 1911 Pa. LEXIS 513

Syllabus

<p>Taxation — Assessments—Goal lands — Market valve.</p> <p>1. In fixing the assessment the purchase price of coal lands in 1870 with testimony tending to show that there had been no increase in value since that time, may be some evidence of market value, but it is very remote and not the best evidence and the court will not consider it as conclusive where other and better evidence could have been produced by the owner.</p> <p>2. Virgin unproductive coal lands should not be valued higher than lands being operated from which a portion of the coal has been mined. Where lands are being operated allowance should be made for the acreage exhausted.</p> <p>3. When coal lands are valued for taxation according to the ratio of assessed to actual value of other real estate in the county, the owner cannot complain.</p>