Samuel Blatchford, Keystone Manganese Iron Company v…
“ After a replication, proofs were taken on both sides, and the circuit court decided in favor of the plaintiff, upon the ground that, under the laws of Arkansas in force at the time the taxes were assessed, for the non-payment of which the land was sold, it was necessary that the mine, having been separated from the surface soil, should be separately assessed, and it could not be sold for taxes, except upon such an assessment; and that neither the mine, nor the mineral in it, was, in the present case, assessed or sold. ”
