Downman v. Texas - 231 U.S. 353 (1913)
U.S. Supreme Court
Downman v. Texas, 231 U.S. 353 (1913)
Downman v. Texas
Submitted November 3, 1913
Decided December 1, 1913
231 U.S. 353
While real estate is generally taxed as a unit, separate estates therein may be taxed to the separate owners of such estates, where the title has been severed.
One who has purchased the mineral rights in land with the present right to enter and work the same is not denied equal protection of the law because, in his case, the mineral rights are taxed to him and the surface estate is taxed to the owner of the fee.
If his mineral right are not over-assessed it is no defense that the surface estate may be over-assessed.
134 S.W. 787 affirmed.
The facts, which involve the validity of an assessment for taxation of mineral rights on lands in Texas which had already been assessed for taxation to the owner of the fee, are stated in the opinion.