Raub v. Lackawanna County

Citations

• 60 Pa. Super. 462
• 1915 Pa. Super. LEXIS 220

Syllabus

<p>Taxation — Separation of coal from surface — Deed—Tax assessment.</p> <p>A coal company conveyed land to an individual “excepting and reserving, however, unto the said company, their successors and assigns, all coal and minerals beneath the surface of and belonging to said lot, and also reserving to said company, its successors and assigns, the sole right and privilege to make, construct and use any subterranean passage or gangway under said lot that may be required by said company, its successors and assigns, to reach and mine any coal or other minerals belonging or appertaining to other lands or premises, but without the right to said company to mine and remove any coal or other minerals under said lot, except for the purpose of making and using said subterranean passages or gangways, but not thereby opening any mine or airshaft or establishing any fixture upon the surface of said lot.” Subsequently the county authorities assessed the surface of the land to the grantee in the deed and assessed the coal underlying the same to “owner unknown.” The grantee paid the taxes assessed against the surface, but not against the coal. The county advertised the sale of the coal for the unpaid taxes. The owner of the surface then filed a bill for an injunction to restrain the sale. Held, that a taxable estate remained in the grantor, and that the assess,ment was sufficient to cover it.</p>