Hutchinson v. Kline

Citations

• 199 Pa. 564
• 49 A. 312
• 1901 Pa. LEXIS 657

Syllabus

<p>Taxation—Assessments— Separation of minerals from surface—Unseated lands.</p> <p>Where an owner of lands conveys the surface and reserves the minerals, it is his duty to notify the county commissioners of this fact, and if he fails to do so, and thereafter the lands are assessed as to the entire estate as unseated lands, and are sold as such at a tax sale, the owner of the surface may purchase at such sale, and acquire good title to the minerals.</p>