Rockwell v. Warren County
Supreme Court of Pennsylvania
Appeal, No. 316, Jan. T., 1909, by plaintiffs, from judgment of Superior Court, April T., 1909, No. 31, reversing decree of C. P. Warren Co., March T., 1908, No. 41, granting injunction in case of F. H. Rockwell & Company v. Warren County and C. S. Keefer, Treasurer. Appeal from Superior Court. See 39 Pa. Superior Ct. 468. Error assigned was judgment of the Superior Court.
1Opinion of the Court
Opinion by
Mr. Justice Elkin,
The question involved here is whether the oil, gas and minerals reserved from the grant of the surface of several tracts of unseated land and now in a separate ownership can be taxed as real estate. If they are real estate of course they can be taxed as such, and whether they are or not always depends upon the nature of the reservation or *431grant. A mere license to mine coal or to drill for oil and' gas, unaccompanied by the right of ownership in the ! minerals underlying the surface, does not constitute an estate in land. On the other hand, oil, gas and coal are…
2Cases cited11 opinions
- Westmoreland N. Gas Co. v. DeWittSupreme Court of Pennsylvania · 1889
- Lillibridge v. Lackawanna Coal Co.Supreme Court of Pennsylvania · 1891
- Funk v. HaldemanSupreme Court of Pennsylvania · 1867
- Blakley v. MarshallSupreme Court of Pennsylvania · 1896
- Marshall v. MellonSupreme Court of Pennsylvania · 1897
6 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Independent Oil and Gas Association v. Board of AssessmentSupreme Court of Pennsylvania · 2002
- Erie City v. Public Service CommissionSupreme Court of Pennsylvania · 1924
- Proctor v. Sagamore Big Game ClubCourt of Appeals for the Third Circuit · 1959
- Bannard v. New York State Natural Gas Corp.Supreme Court of Pennsylvania · 1972
- Oz Gas, Ltd. v. Warren Area School DistrictSupreme Court of Pennsylvania · 2007
25 more not listed; retrieve them via the Exa API.