Charles Evans Hughes

“ It is established that the intentional, systematic undervaluation by state officials of taxable property of the same class belonging to other owners contravenes the constitutional right of one taxed upon the full value of his property. ”

“ From the facts as found by the court of common pleas, it appears that the petitioners' property in question is virgin coal (as distinguished from 'active coal,' that is, coal which 'is opened and mined' [1] ) and is part of the Pittsburgh or river vein. That is a continuous vein of bituminous coal underlying the whole of Greene county and is 'practically of the same character, quality and thickness.' Greene county is bounded on the east by the Monongahela river, and the Pittsburgh or river vein extends westerly for several miles through a number of townships. ”

“ Within a distance of about three miles westerly from the river, mining operations are being conducted. In making the triennial assessments for the taxation of property ad valorem, the commissioners adopted as a uniform basis for all property 50 per cent. of the amount taken as actual value. The commissioners then assigned different values for the coal in the different townships of the county, but assessed the coal within the same township at the same value an acre notwithstanding differences in actual or market value due to distances from transportation facilities and to other factors. ”