Board of Commissioners v. Lattas Creek Coal Co.
Indiana Supreme Court
From Greene Circuit Court; Orion B. Harris, Special Judge. Action by the Lattas Creek Coal Company against the Board of Commissioners of the County of Greene. From a judgment for plaintiff, the defendant appeals. (Transferred from tbe Appellate Court under §1394 subd. 2, Burns 1908, Acts 1901 p. 565.)
1Opinion of the CourtMorris, J.
The facts in this ease, as disclosed by a special finding, are, that in 1902, appellee, a corporation, received a conveyance of “all the coal and other minerials” underlying a certain tract of real estate, consisting of 840 acres. No coal or other minerals was ever mined from said tract. In 1903, the township assessor, assessed such “coal and other minerals” for taxation, at the value of $10,080. The assessment was placed on the tax duplicate, and the treasurer collected from appellee the taxes levied thereon, amounting to $301.32. This was paid under protest. In a suit by appellee to recover…
2Cases cited16 opinions
- State Board of Tax Commissioners v. HollidayIndiana Supreme Court · 1898
- Graciosa Oil Co. v. County of Santa BarbaraCalifornia Supreme Court · 1909
- Smith v. Mayor of New YorkNew York Court of Appeals · 1877
- Knight v. Indiana Coal & Iron Co.Indiana Supreme Court · 1874
- Wolfe County v. BeckettCourt of Appeals of Kentucky · 1907
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3Cited by9 opinions
- People v. SilverCalifornia Supreme Court · 1940
- Northern Pacific Ry. Co. v. MjeldeMontana Supreme Court · 1913
- Union Pacific Railroad v. HannaSupreme Court of Colorado · 1923
- In re Aurora Gaslight, Coal & Coke Co.Indiana Court of Appeals · 1916
- Riggs v. Board of CommissionersIndiana Supreme Court · 1914
4 more not listed; retrieve them via the Exa API.