Miles v. Del. & H. Canal Co.

Citations

• 140 Pa. 623
• 21 A. 427
• 1891 Pa. LEXIS 882

Syllabus

<p>1. Under a “lease” oí coal lands, reserving the surface, until the merchantable coal shall be exhausted, providing that the lessor “ shall pay all taxes on lands hereby leased ” and the lessee “ shall pay all taxes on their buildings and improvements,” the lessors are liable for the taxes on both surface and coal in place.</p> <p>2. In such case, taxes assessed to the lessee on the coal in place having been paid by the lessee to the proper collector, on demand therefor, the lessee had the lawful right to retain the amount thereof out of royalties otherwise due to the lessor, and such payment was not voluntary.</p>