Philadelphia & Reading Coal & Iron Co. v. Commissioners of Northumberland County

Citations

• 250 Pa. 101
• 95 A. 406

Syllabus

<p>Taxation — Mines and mining — Goal lands — Valuation of hoard of revision — Appeal.</p> <p>On an appeal from a valuation of coal lands by the county commissioners constituting a board of revision, the valuations fixed by the court below will not be disturbed where it appears that the rules applicable to coal lands virgin, or under development, as well as the improvements thereon, were properly applied to the properties in question, and that the court fairly considered all testimony adduced as well as the maps and records submitted, taking into consideration the valuations fixed by former assessors, commissioners, the Coal Tax Commission, and the witnesses, and bearing in mind the depreciation resulting from exhaustion, as well as the enhancement resulting from the advance in the price of coal and the general advance in coal land values in recent years, as testified to by at least one of the experts.</p>