Smith v. Sugar Creek Coal Co.

Woods, Judge:

This is an action in assumpsit against the Sugar Creek Coal Company, a corporation, assignee of a certain coal mining lease bearing date the 20th day of October, 1894, executed by Francis N. Smith and Enoch Smith to the Sugar Creek Coal & Coke Company, a corporation. The assignment was made in 1921. Up until the taxes for 1927 became due either the original lessee or its assignee (the latter after 1921) had paid the taxes on all improvements placed by either of them upon the leased premises. In 1927, defendant refused to pay taxes and stopped payment of minimum royalty, claiming…