Powell v. Lantzy

Citations

• 173 Pa. 543
• 34 A. 450
• 1896 Pa. LEXIS 740

Syllabus

<p>Tax sale — Title—Trust relation.</p> <p>The owner of mineral rights holding by virtue of a reservation in a deed is neither a tenant in common, nor a joint tenant with the owner of the surface; each has a separate estate; each is separately subject to taxation, and there is no equity growing out of the relation which they bear to each other which will prevent one from buying the estate of the other at a tax sale.</p> <p>A sale of unseated lands for taxes which were assessed before the severance of the title to the surface from that to the minerals, and a purchase of the whole by the owner of the surface passes a good title to the whole as against the owner of the minerals. No relation of confidence exists between the owners of the different interests which gives rise to a duty which equity will enforce through the medium of a trust.</p>