Consolidated Coal Co. v. Baker

Citations

• 135 Ill. 545
• 12 L.R.A. 247

Syllabus

<p>1. T~tx.&'siou-coal `ands-other minerals-stone quarry, ete.-?mode of valuation.-.of distinct property interests therein. The statute provides, that in valuing lands on which there is coal or other minerals, or stone or other quarry, the pi'ice and value of such mine or quarry shall be included~ This requires the valuation of the mine or quarry, if any, and if there is no division of ownership it will all properly be assessed with the fee; but where the fee and the coal or quarry are owned by different persons, they may be assessed separately, as real estate.</p> <p>2. Where coal underlying land is conveyed, or is reserved from a grant of the land, there will be two distinct property rights in the land, liable to assessment for taxation, but they should be assessed separately, according to the respective rights of such owners. The two assessments must equal the value of the land proper, augmented by the value of the coal or mine. The coal, when thus sold or reserved, is not personal property, and can not become such until severed from the land itself.</p> <p>3. Same—application for judgment—collector’s report—evidence—presumption. On application of the collector for judgment for taxes, his return of the delinquent list, with the statutory notice and proof of its publication, makes out a prima facie case, an d entitles him to judgment, in the absence of proof showing to the contrary.</p> <p>4. It will be presumed, on such application, that the assessor and other officers charged with the levy and collection of taxes have done their duty, and have not made an illegal assessment or returned an illegal tax delinquent. The burden of showing matters in avoidance of the tax, or its illegality, is upon the person objecting thereto.</p> <p>5. Where the return of the collector is according to law, the presumption of the legality of the assessment and validity of the tax is indulged until facts are shown that impeach their legality. If the tax, for any reason not appearing o