Liberty Coal Co. S. v. Bassett, ( No. 6637

CourtSupreme Court of West Virginia
Writing for the CourtHATCHER, J.
Decision Date03 December 1929
PartiesLiberty Coal Company et als., State, etc., Appellant, v. C. E. Bassett, Chairman, etc., et als.
Docket Number( No. 6637-A),( No. 6637

108 W.Va. 293

Liberty Coal Company et als., State, etc., Appellant,
v.
C. E. Bassett, Chairman, etc., et als.

(Nos. 6637 and 6637-A)

Supreme Court of Appeals of West Virginia.

Submitted November 26, 1929.
Decided December 3, 1929.


[108 W.Va. 293]

1. Taxation Circuit Court's Order on Appeal From Decision

of Board of Equalization and Review Will Not be Reversed, When Supported by Substantial Evidence, Unless Plainly Wrong.

The order of the circuit court entered on an appeal from a decision of the board of equalization and review, will not be reversed when supported by substantial evidence unless plainly wrong, (p. 295.)

(Taxation, 37 Cyc, p. 1118, N. 8.)

2. Evidence Expert Testimony on Subject Requiring no Spe-

cial Training May be Disregarded.

The judgment of expert witnesses on a subject which requires no special training in order to understand the evidence thereon, may be disregarded, (p. 295.)

(Evidence, 26 C. J. § 69, p. 135, N. 50.)

3. Parties. Several Persons May Properly Join as Plaintiffs in

Suit for Purpose Common to All, Though They be Not Jointly Interested in Subject-Matter.

Several persons may properly join as plaintiffs in a suit brought for a purpose common to all, though they be not jointly interested in the subject matter of the litigation, (p. 298.)

[108 W.Va. 294]

4. Evidence Where Persons Owning Land of Like Quantity in

Severalty Unite as Plaintiffs for Common Purpose, Admissions Against Interest of Some as to Their Tracts May be Applied to All.

Where a number of persons owning lands of like quality in severalty, unite as plaintiffs for a purpose common to all the properties, the admissions against interest of some of the parties as to their tracts may be applied to all. (p. 295.)

5. Same Presumption That Public Officials Will Perform Their

Duty May be Rebutted.

While it is presumed that public officials will perform their duty, the presumption may be rebutted by proof to the contrary, (p. 297.)

6. Appeal and Error Evidence Not Before Lower Tribunal

Will Not be Considered on Appeal, Though Brought Into Record After Judgment by Agreement of Parties.

Evidence which was not before the lower tribunal will not be considered on appeal, even though brought into the record (after final judgment) by agreement of the parties, (p. 298.)

(Evidence, 22 C.'J. § 823, p. 730, N. 78.)

(Note: Parenthetical references, by Editors, C. J. Cyc. Not part of Syllabi.)

Appeal from Circuit Court, Marshall County.

Proceeding by the Liberty Coal Company and others against C. E. Bassett, chairman, and others, constituting the Board of Equalization and Review, and the State of West Virginia, to review valuation of their property by such board. Prom an order of the circuit court, the applicants and the State appeal.

Dismissed as to two appellants; affirmed as to others.

Everett F. Moore, Conaway & Conaway and Allan D. Williams, for Liberty Coal Company and others.

Lloyd Arnold, Prosecuting Attorney, for the State and Marshall county.

Hatcher, Judge:

This is a joint proceeding by twelve land owners of Marshall county who appealed to the circuit court from the

[108 W.Va. 295]

vaiua-tion of their property by the board of equalization and review. The proceeding is now here upon the appeal of the state as well as the applicants from the order of the circuit court, by virtue of Acts of 1929, Chapter 55, amending Code, Chapter 29, section 129, which provides: "The state or any taxpayer shall have an appeal as a matter of right to the supreme court of appeals where the value of the property is fifty thousand dollars or more." The value of the property of one of the appellants, Bertha Coal & Coke Company, as fixed by the circuit court, is $12,125.00. The value of the property of another, Adaline Coal Company, as so ascertained, is $25,300.00. As neither of these values is as much as $50,-000.00 the appeal is dismissed as to these two companies.

The applicants are the owners of undeveloped coal land. It was proved at the hearing before the board of equalization and review that the coal in question is not of as high grade as much of the coal now produced in "West Virginia and cannot be profitably mined at the present time. The witnesses divided the property into two groups. The land proximate to river or railroad was termed "front land"; that remote from transportation facilities, "back land". In the opinion of the witnesses, the actual value of the "front land" was $15.00 and of the "back land" $10.00 an acre. The circuit court determined the value of the "front land" to be $25.00 and the "back land" to be $15.00 an acre. The land owners contend that there is no evidence justifying the values found by the lower court.

In this proceeding it is not of consequence that another court could fairly arrive at a different conclusion from the one herein, or that the...

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19 practice notes
  • State ex rel. Smith v. Boles, No. 12485
    • United States
    • Supreme Court of West Virginia
    • January 12, 1966
    ...his duties as required by law. Adkins v. State Compensation Director, W.Va., 142 S.E.2d 466, 469; Liberty Coal Co. et. al. v. Bassett, 108 W.Va. 293, 150 S.E. 745. Then, too, the affidavit of the petitioner's attorney at the time of his original trial, submitted for consideration, states th......
  • Kline v. McCloud, No. 16042
    • United States
    • Supreme Court of West Virginia
    • December 14, 1984
    ...124 W.Va. 539, 21 S.E.2d 683 (1942)." See also Application of Sprinkle, 122 W.Va. 611, 11 S.E.2d 757 (1940); Liberty Coal Co. v. Bassett, 108 W.Va. 293, 150 S.E. 745 In this case the lower court has acted under an erroneous conception of the law, i.e., that property cannot be appraised at a......
  • Tax Assessments Against the Southern Land Co., In re, No. 10861
    • United States
    • Supreme Court of West Virginia
    • April 8, 1958
    ...of writ of error.' While this distinction apparently guided the Court for a number of years, in the case of Liberty Coal Co. v. Bassett, 108 W.Va. 293, 151 S.E. 745, a case in which the Court, in considering the question of the valuation of property for taxation purposes, did not discuss th......
  • Bankers Pocahontas Coal Co. v. County Court of McDowell County, No. 10248
    • United States
    • Supreme Court of West Virginia
    • December 19, 1950
    ...confiscation.' Norfolk & W. Railway Co. v. Board of Public Works, supra. A similar rule is stated in Liberty Coal Co. v. Bassett, 108 W.Va. 293, 150 S.E. 745, where it is said that an order of the circuit court entered on an appeal in a proceeding of this nature will not be reversed 'when s......
  • Request a trial to view additional results
19 cases
  • State ex rel. Smith v. Boles, No. 12485
    • United States
    • Supreme Court of West Virginia
    • January 12, 1966
    ...his duties as required by law. Adkins v. State Compensation Director, W.Va., 142 S.E.2d 466, 469; Liberty Coal Co. et. al. v. Bassett, 108 W.Va. 293, 150 S.E. 745. Then, too, the affidavit of the petitioner's attorney at the time of his original trial, submitted for consideration, states th......
  • Kline v. McCloud, No. 16042
    • United States
    • Supreme Court of West Virginia
    • December 14, 1984
    ...124 W.Va. 539, 21 S.E.2d 683 (1942)." See also Application of Sprinkle, 122 W.Va. 611, 11 S.E.2d 757 (1940); Liberty Coal Co. v. Bassett, 108 W.Va. 293, 150 S.E. 745 In this case the lower court has acted under an erroneous conception of the law, i.e., that property cannot be appraised at a......
  • Tax Assessments Against the Southern Land Co., In re, No. 10861
    • United States
    • Supreme Court of West Virginia
    • April 8, 1958
    ...of writ of error.' While this distinction apparently guided the Court for a number of years, in the case of Liberty Coal Co. v. Bassett, 108 W.Va. 293, 151 S.E. 745, a case in which the Court, in considering the question of the valuation of property for taxation purposes, did not discuss th......
  • Bankers Pocahontas Coal Co. v. County Court of McDowell County, No. 10248
    • United States
    • Supreme Court of West Virginia
    • December 19, 1950
    ...confiscation.' Norfolk & W. Railway Co. v. Board of Public Works, supra. A similar rule is stated in Liberty Coal Co. v. Bassett, 108 W.Va. 293, 150 S.E. 745, where it is said that an order of the circuit court entered on an appeal in a proceeding of this nature will not be reversed 'when s......
  • Request a trial to view additional results

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