Cherokee & Pittsburg Coal & Mining Co. v. Board of County Commissioners

Citations

• 71 Kan. 276
• 80 P. 601
• 1905 Kan. LEXIS 127

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Minerals in the Earth — Fee to the Surface in Another. Chapter 244 of the Laws of 1897 (Gen. Stat. 1901, sec. 7583), which provides-for the assessment and taxation of .minerals in the earth when the ownership of them is in one person and the fee to the surface of the land is in another, should be construed as a part of the general tax law of the state, and thus be supplied with provisions for its enforcement.</p> <p>2. - Such Minerals are Real Estate.- Minerals in the earth are real estate, and when the owner of them has not the fee to the surface of such land they should be separately assessed and taxed.</p>