179 Ind. 212 | Ind. | 1913
The facts in this ease, as disclosed by a special finding, are, that in 1902, appellee, a corporation, received a conveyance of “all the coal and other minerials” underlying a certain tract of real estate, consisting of 840 acres. No coal or other minerals was ever mined from said tract. In 1903, the township assessor, assessed such “coal and other minerals” for taxation, at the value of $10,080. The assessment was placed on the tax duplicate, and the treasurer collected from appellee the taxes levied thereon, amounting to $301.32. This was paid under protest. In a suit by appellee to recover the same, judgment was rendered for appellee.
Appellant contends that the coal and other minerals, conveyed by deed to appellee, while retaining their natural position constitute land, which is taxable against the owner, without regard to §10259 Burns 1908, Acts 1891 p. 199 §97; and also, that with such section properly construed, it is assessable under the provisions thereof. Appellee contends that unless the legislature shall have designated property for taxation and provided methods and regulations for fixing values thereof, the same is not taxable.
The general assembly has enacted various statutes for the assessment and taxation of property, among which are the following: “All property within the jurisdiction of this state, not expressly exempted, shall be subject to taxation.” §10142 Burns 1908, Acts 1891 p. 199, §3. “For the purpose of taxation, real property shall include all lands within the state and all buildings and fixtures thereon and appurtenances thereto” * * *. §10143 Burns 1908, Acts 1891 p. 199, §4. Section 10256 Burns 1908, Acts 1891 p. 199, §95, provides as follows: “Real property shall be valued by the assessor as follows: Lands and the improvements and buildings thereon, or affixed thereto, shall be valued at their full, true cash'value, estimated at the price they would bring at a fair, voluntary private sale, not a forced or sheriff’s sale, taking into consideration the fertility of the soil, the vicinity of the same to railroads, macadamized roads, clay roads, gravel roads and turnpike roads, state or county roads, cities, towns, villages, navigable rivers, water privileges on the same, or in the vicinity of the same, the location of the route of any canal or canals, with any other local advantages of situation. In-lots and out-lots in all towns, cities or villages, with the improvements thereon or affixed thereto, shall be valued at their full cash value, as aforesaid, taking into consideration all of the local advantages upon actual view of the premises. All lands and lots shall also be listed at such valuation, without taking into consideration any improvements, and this valuation, as well as the valuation with the improvements, shall be set down in a proper column to be left for that purpose.” Section 10257 Burns 1908, Acts 1897 p. 121, provides that real estate occupied by railroads or public highways shall not be assessed for taxation against the ad
Note.—Reported in 100 N. E. 561. See, also, under (1) 27 Cyc. 681; (3, 5, 6, 8) 37 Cyc. 775; (4.) 37 Cyc. 1009. As to the severability of minerals and surface, see 24 Am. St. 554. For a discussion of an interest in minerals as taxable separately from the land, see 15 Ann. Cas. 513.