Commonwealth Court of Pennsylvania August 7, 1981, Appeals, Nos. 447 T.D. 1970, 235 C.D. 1974, 236 C.D. 1974, 237 C.D. 1974, 238 C.D. 1974, 338 C.D. 1974, 555 C.D. 1975, 1212 C.D. 1975, 1554 C.D. 1979, 1556 C.D. 1979, and 1558 C.D. 1979 (Bessemer & Lake Erie Railroad v. Commonwealth)

Opinion By

Judge Craig,

The Bessemer and Lake Erie Railroad Company (B&LE) and the Commonwealth have cross-filed exceptions to our opinion and orders of March 5, 1981, reported at 57 Pa. Commonwealth Ct. 340, 427 A.2d 699 (1981), in this capital stock valuation case under the Act of June 1, 1889, P.L. 420, and its repealer and successor statute, the Act of March 4, 1971, P.L. 88.