Washington Union Coal Co. v. Thurston County

Citations

• 105 Wash. 208
• 177 P. 774
• 2 A.L.R. 1546
• 1919 Wash. LEXIS 561

Syllabus

<p>Taxation (59)—Valuation—Mining Property. An assessment of coal lands at from $5 to $15 per acre for coal values is not void as arbitrary and without the exercise of discretion, where the deputy making the assessment made an investigation on the land and based his judgment thereon and on information gained from coal owners, miners and prospectors.</p> <p>Same (59). Coal mining property surrounding a proven mine may be given an assessed valuation as such where there is reason to find and believe that it has coal values.</p> <p>Same (96, 210)—Presumption—Reasonableness—Evidence—Suf-ficiency. The presumption in favor of the reasonableness of the assessed valuation of coal mining property must be overcome by clear and satisfactory evidence, and this is not done where it appears that further prospecting work and investigation was necessary before the company’s engineer could give his opinion as to whether it contained coal that could be mined at a profit.</p>