280 Pa. 441 | Pa. | 1924
Opinion by
The William H. Kemble estate, of which appellant is trustee, owns four hundred, and thirty-five acres of land in Hegins Township, Schuylkill County, of which the part here in question, amounting to one hundred and seventy-five acres, is taxed as coal land. In making the triennial assessment in 1922 the assessor, for purpose of
Schulykill County is in the anthracite coal belt and the board of revision called to its assistance three coal mining experts (in which there was no impropriety: see Pardee v. Schulykill County, 276 Pa. 246), who, after investigation, submitted estimates of the quantity and value in place of the coal in the one hundred and seventy-five acre tract, placing such value at $824 an acre; in fact one of the experts made a higher valuation. The board accepted the $824 an acre as the basis of its valuation, reducing the same to sixty per cent thereof as above stated. When the case was heard in court the testimony of these experts accorded with their previous statements and was confined to the estimated actual value of the coal in place, no evidence being submitted on behalf of the county as to the market value of the coal land or even of the coal in place, or that the latter had such value. For appellant, three mining engineers and experts in coal lands and their value were called and after qualifying testified as to the market value of the coal land in question; one said $200 an acre, another $175 and the third $150. There is nothing in the record to contradict or discredit this testimony. It was given by well known citizens of the county, who, on cross-examination, fortified their opinions by reference to numerous public and private sales of coal lands which had taken place in the vicinity, thereby showing a market value for such property. It has been statutory require-
The intrinsic valne of the property may be of assistance in weighing conflicting evidence as to market value, or, as above stated, where there is no market value, but where the latter is shown by reliable evidence, it must control and the actual value be limited thereby. In tax assessments, as elsewhere, the best evidence available must govern. On the record here presented, the best, and, in fact, only evidence of market value is that of appellant’s witnesses, and, under these circumstances, the evidence being worthy of credit, it should have been accepted. See Shannopin Coal Co. v. County of Greene, 280 Pa. 4. We are mindful of the rule that the lower court’s finding of facts is entitled to the same weight as the verdict of a jury, and will not be reversed except for clear error (York Haven Water & Power Co’s. App., 212 Pa. 622), but here there is no evidence that could support a verdict.
The trial court erred in holding that the prima facie ease made out by the valuation of the board of revision was not overcome by the evidence. The proceedings in the lower court were do novo (Pennsylvania Stave Co’s. App., 286 Pa. 97), and while the assessment of the board of revision made a prima facie case in favor of the appellee, it only remained until overcome by evidence (Pennsylvania Stave Co’s. App., supra; Leh. Valley Coal Co. v. North’d Co. Com’rs, 250 Pa. 515), and where, as here, the evidence before the court as to market value is ample and all in conflict with the board’s valuation, the court, in the absence of other such evidence, must revalue the property according to the market value established. In tax cases, like all others, courts must be guided by the evidence in determining what are proper valuations: Pennsylvania Stave Co’s. App., supra. There is in the instant case no finding or even suggestion that appellant’s witnesses are not credible.
In tax assessment cases the court should find all material facts, but is not required to specifically answer requests submitted by the parties: see Kuhn v. Buhl, 251 Pa. 348; Com. v. School Dist. of Altoona, 241 Pa. 224.
A motion to quash the appeal was made by appellee, assigning many reasons therefor, but none fatal. The statement of questions involved covers the propositions on which the case turns, as do some assignments of error; the others we need not consider.
The motion to quash the appeal is refused, the decree is reversed and the record is remitted that the trial court may grant such further hearing as it deems proper and determine the case in accordance with this opinion; costs of the appeal to be paid by appellee.