PINOLA, J., July 28, 1953.
This is an appeal from the assessment of coal as the property of the Kingston National Bank, trustee for a number of separate owners of the property involved, which the bank claims should be assessed against the Lehigh Valley Coal Company, to whom it had sold the coal.
The facts which are agreed to in stipulations filed present a case of first impression.
On December 1, 1929, the bank entered into a lease with that company...
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