OPINION BY MR. JUSTICE BENJAMIN R. JONES, June 28, 1962:
On these appeals two municipal subdivisions attack the jurisdiction of the Court of Common Pleas of Lackawanna County to entertain appeals by two coal mining corporations from the assessment for 1961 tax purposes of their coal properties by the Board for the Assessment and Revision of Taxes of Lackawanna County [Board]. The basis of their attack is that the
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