Downman v. Texas

Citations

• 231 U.S. 353
• 34 S. Ct. 62
• 58 L. Ed. 264
• 1913 U.S. LEXIS 2572

Syllabus

<p>While real estate is generally taxed as a unit, separate estates therein may be taxed to the separate owners of such estates, where the title has been severed.</p> <p>One who has purchased the mineral rights in land with the present right to enter and work the same is not denied equal protection of the law because in his case the mineral rights are taxed to him and the surface estate is taxed to the owner of the fee.</p> <p>If his mineral rights are not over-assessed it is no defense that the surface estate may be over-assessed.</p>