DOWNMAN V. TEXAS, 231 U. S. 353 (1913)

Subscribe to Cases that cite 231 U. S. 353 RSS feed for this section

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


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. chanrobles.com-red

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.


ChanRobles Professional Review, Inc.

ChanRobles Professional Review, Inc. : www.chanroblesprofessionalreview.com
ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com
ChanRobles CPA Review Online

ChanRobles CPALE Review Online : www.chanroblescpareviewonline.com
ChanRobles Special Lecture Series

ChanRobles Special Lecture Series - Memory Man : www.chanroblesbar.com/memoryman