151 A. 359 | Pa. | 1930
When the original opinion in this case was handed down (
The valuations in the first appeals were set aside, and the proceedings returned to the court below for further action in accordance with the views expressed in that opinion and in line with its statutory duty. The lower court failed to follow the instruction given by this court, by not fixing the value consonant with the evidence then and thereafter produced. The present appeals followed, and because of the grave difficulties in the fiscal affairs of the various municipalities affected, which further prolongation of this litigation would entail, we have concluded to correct the errors of the court below and fix the values ourselves. Our action in this respect is not to be taken as a precedent.
We will not discuss the voluminous record brought before us on these appeals. We are convinced, however, from the testimony of Senator Sutherland, that, all matters considered, the sale of the Halbach tract was a fair *568 sale, and could properly be used as a standard. The following order is accordingly made:
In Upper Newport we find there are 308.25 acres of surface-controlled coal. It has a value for assessment purposes, in harmony with the county ratio, of $550,071. There are 48.97 acres surface not controlled; its value on the same basis is $173,014, or a total of $723,085, which, added to the value of Lower Newport, $2,445,103, makes a total assessment of $3,168,188.
The decrees in No. 202, January Term, 1930, and in No. 205, January Term, 1930, are modified, the record to be returned to the court below that an order may be made carrying into effect the modification as directed in this opinion. Costs in each appeal to be paid by the appellee.