People Ex Rel. Smith v. Coen

John D. Coen filed, in the county court of Richland County, certain objections to an application of the collector for judgment with respect to delinquent real-estate taxes for the year 1950. The objections in controversy here were overruled, and Coen appeals to this court.

Appellant is the owner of land leased for the production of oil, from which he receives a one-eighth royalty. In the assessment of his land for tax purposes a valuation for oil royalty was included, together with the valuation for structures, in the column of the assessor’s book designated “Improvements.” This valuation for…