Joseph Rucker Lamar

“ The Texas court recognized that if a mineral right was not an estate, but a mere license to enter and work in the future, it was not taxable. It held, however, that the deeds conveying ore, store, and minerals were grants of property, and conveyed to Downman title to the mineral, with the right to work the same. This title and right were held to be real estate, and taxable as such. ”

“ When, however, an actual sale of the mineral rights in a particular tract was made, and the deed recorded, a new value was brought to light. There was then no reason why the taxing officers should not accept the action of the buyer in paying therefor $1.50 per acre as evidence that the mineral right had a separate value. This right, being real estate, was taxable; but if assessed against the owner of the surface, the result would have been that he would have had to pay on an interest in the land with which he had absolutely parted. Usually real estate is taxed as a unit ”