People ex rel. Mooneyham v. O'Gara Coal Co.

This is an appeal from a judgment for taxes rendered by the county court of Saline county against the coal underlying the surface of certain lands belonging to appellant. At the quadrennial assessment of 1903 this coal had not been severed from the surface, and between the time of the quadrennial assessment of 1903 and April 1, 1906, the O’Gara Coal Company became the owner, by proper conveyances, of the coal under the surface of said lands. These lands were all assessed in the regular way in 1903, and that assessment was left unchanged until April 1, 1906, when the assessing authorities of…