Downman v. Texas
Supreme Court of the United States
ERROR TO THE COURT OP CIVIL APPEALS POR THE THIRD SUPREME JUDICIAL DISTRICT OF THE STATE OP TEXAS. The facts, which involve the validity of an assessment for taxation of mineral rights on lands in Texas which had already been assessed for taxation to the owner of the fee, are stated in the opinion.
1Opinion of the CourtJustice Lamar
The State of Texas brought suit against Downman to collect taxes on “mineral rights” owned by him in 50,000 acres of land in Llano County. In his answer he contended that he was not liable because the mineral rights were not real estate but mere licenses to work and develop mines in the future; that if real estate they had already been returned by the owners of the surface and, as the latter had already paid taxes on the land, no additional sum could be collected from him. Further, he claimed that the assessments were void as being an unlawful discrimination against the class of persons who,…
2Cited by33 opinions
- Securities & Exchange Commission v. C. M. Joiner Leasing Corp.Supreme Court of the United States · 1943
- Stephens County v. Mid-Kansas Oil & Gas Co.Texas Supreme Court · 1923
- Humphreys-Mexia Co. v. GammonTexas Supreme Court · 1923
- Hager v. StakesTexas Supreme Court · 1927
- Stephens v. StephensCourt of Appeals of Texas · 1927
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