JONES & LAUGHLIN TAX ASSESS. CASE


405 Pa. 421 (1961)

Jones and Laughlin Tax Assessment Case.

Supreme Court of Pennsylvania.

December 5, 1961.


Attorney(s) appearing for the Case

John A. Metz, Jr., with him Clarence D. Neish, Arthur S. Herskovitz, Guy L. Warman, and Metz, Cook, Hanna & Kelly, for appellants.

Harold F. Reed, Jr., with him Reed, Ewing, Orr & Reed, for intervening appellee.

Robert K. Greenfield, Edward Greer, and Folz, Bard, Kamsler, Goodis & Greenfield, and Cadwallader, Darlington & Clarke, for School District of Falls Township, under Rule 46.

Samuel M. Snipes and William F. Heefner, for Board of Supervisors of Falls Township, under Rule 46.

Henry T. Reath, Claude C. Smith, and Duane, Morris & Heckscher, for United States Steel Corporation, under Rule 46.

Before BELL, C.J., MUSMANNO, JONES, COHEN, EAGEN and ALPERN, JJ.


OPINION BY MR. JUSTICE EAGEN, December 5, 1961:

This case involves the correctness of the assessment levied against the taxable real estate of the Jones and Laughlin Steel Corporation situate in the Borough of Aliquippa, Beaver County, Pennsylvania.

In 1955, the county commissioners directed a reassessment of all taxable real estate within the territorial boundaries of the county. They engaged the services of Cole-Layer-Trumble Company, an appraisal firm from...

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