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CUMBERLAND COAL CO. v. BOARD

No. 7.

284 U.S. 23 (1931)

52 S.Ct. 48

76 L.Ed. 146

CUMBERLAND COAL CO. v. BOARD OF REVISION OF TAX ASSESSMENTS IN GREENE COUNTY, PENNSYLVANIA.

Supreme Court of United States.

Decided November 23, 1931.

Attorney(s) appearing for the Case

Mr. Arthur B. Van Buskirk, with whom Messrs. William A. Seifert, Samuel McClay, W.J. Kyle, and Carl E. Glock were on the brief, for petitioners.

Mr. Challen W. Waychoff, with whom Messrs. A.A. Purman and Ambrose Bradley were on the brief, for respondent.

MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.

These seven cases were heard together in the state court and decided in a single opinion, as they were deemed to present but one question. They relate to assessments for taxation of the coal lands of the petitioners, for the year 1928, in several townships of Greene County, Pennsylvania. Taking as typical the assessment of coal lands in the township of Cumberland, it appears that petitioners, on appeal to...

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