Stuart v. Commonwealth
Court of Appeals of Kentucky
Case 106 — APPEAL TO CIRCUIT COURT — Land and the undeveloped minerals in or on it cannot be separately taxed. The land includes the minerals. (Gen. Stats., chap. 92, art. 1, secs. 1, 3, 4, 6, 7, 27; Cooley on Taxation, p. 227, and Notes; Idem, p. 225, 241, 267, 268, 269; People v. Parks, 58 Cal.,. 624.) The judgment should he affirmed. (Gen. Sats., chap. 92, art. 1, secs. 1, 3, 4, 7, 9.)
1Opinion of the Court
OHIEE JUSTICE BENNETT
delivered the opinion op the court.
By this proceeding the estate proposed to be taxed is the mineral estate of the appellant, which he holds by separate title, another holding the surface title. It is settled by this court that an estate in fee carries with it all metals and' minerals thereunder, but the surface and the mineral interests may be conveyed to different persons and become separate ¡property, and each «interest conveyed, if the minerals are conveyed in place, will be land. In other words, the minerals’ and the surface interests may, by separate conveyance,…
2Cases cited1 opinion
- Kincaid v. McGowanCourt of Appeals of Kentucky · 1887
3Cited by9 opinions
- Wakenva Coal Company, Inc. v. JohnsonCourt of Appeals of Kentucky (pre-1976) · 1930
- State v. DownmanCourt of Appeals of Texas · 1911
- Washburn v. Gregory Co.Supreme Court of Minnesota · 1914
- Trimble v. Kentucky River Coal CorporationCourt of Appeals of Kentucky (pre-1976) · 1930
- Ball v. ClarkCourt of Appeals of Kentucky · 1912
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