The Appraisal of Coal Land for Taxation (a9f88804-7d04-45e9-ac76-ab90ae3c0dd1)

Discussion of the paper of H! M. CHANCE, presented at the Pittsburgh meeting, October, 1914, and printed in Bulletin No. 91, July, 1914, pp. 1461 to 1466. R. V. Norris, Wilkes-Barre, Pa.-In his resume of coal-taxation methods Mr. Chance has apparently confined his investigation to bituminous coal, so a summary of the anthracite situation as to coal assessment should be of interest. The anthracite region of Pennsylvania in its 484 square miles of measures lies in the counties of Wayne, Lackawanna, Luzerne, Carbon, Schuylkill, Northumberland, and Dauphin, and in each of these different methods of assessment have been adopted. The assessments for taxation in Pennsylvania are made under Acts of the Legislatures of 1841 and 1842, under which the assessors are re¬quired to "assess rate and value every subject of taxation according to the actual value thereof, and at such rates and prices as the same would bring at a bona fide sale after due notice." Under this general law coal land has been assessed as such, but up to about 25 years ago the coal was assessed at rates so low as to be unimportant, though the rates in each township and municipality, even in the same county, showed no agreement or ascertainable basis. In the late '80s, the need for greater revenue drew attention to the possibilities of collecting much larger taxes from the coal lands and, spurred by public demand, the assessing authorities in some counties undertook a reassessment of coal. The method pursued was to demand from each owner a statement of the area and average remaining thickness of coal on his lands. On this return, made in some cases under oath, an assessment based on foot-acreage was levied, with a resulting great increase in valuation, but the valuation per foot-acre was low and no serious objection was made. This assessment with occasional increases of rate remained in force until 1907, when, in the triennial assessment of that year, a complete revision of the valuation was again attempted, engineers were employed by the counties to check the accuracy of the returns from the owners, and, based on the foot-acreage thus obtained, an enormous increase, to $65 per foot-acre, was made in the valuation. This assessment was resisted in the courts by appeals resulting in very extensive litigation, and a final determination of the validity of the 1907 and all subsequent assessments has not yet been obtained. In the first appeals tried the rate calculated on a foot-acre valuation was reduced by the Luzerne County court to about $45, while the. Lackawanna County courts reduced a larger rate to $67. The county authorities were, how-