United States Supreme Court Cases & Opinions

U.S. Supreme Court

Downman v. Texas, 231 U.S. 353 (1913)

Downman v. Texas

No. 43

Submitted November 3, 1913

Decided December 1, 1913

231 U.S. 353

Syllabus

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.

Page 231 U. S. 354

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.