Nelson v. Teal

How does a purchaser at a tax sale of a mineral estate go into “possession” of the minerals? That is the question presented by this appeal.

Appellant, W. G. Nelson, purchased an undivided one-half interest in the oil, gas, and other minerals in property located in Escambia County on 7 June 1952. Subsequently, Nelson sold all of his interest in the minerals except a j&t interest which is the subject matter of this litigation.

Nelson failed to pay his 1964 taxes on the mineral interest. Consequently, his mineral interest was sold for taxes to J. W, Teal, Jr. on 27 May 1965. Teal received a…