Commonwealth v. J. B. Jellico Coal Company

Dissenting Opinion by

Judge Wxllis.

I agree with what Judge Thomas has so well said in his dissenting opinion, but the decision of the majority is fraught with such importance that I deem it appropriate to say a few additional words.

The thing that was leased is the thing that was taxed. The tax was assessed, not on the estate of the lessee in the right, but on the right itself. The statute creates a lien for the tax upon that right. It is intangible, but none the less real. Indeed, we have frequently declared that mineral leases consisting of mere intangible rights are real estate. Union Gas &…