Stuart v. Commonwealth

• Court: Kentucky Court of Appeals
• Writing for the Court: BENNETT, C.J.
• Citation: Stuart v. Commonwealth, 94 Ky. 595, 23 S. W. 367 (Ky. Ct. App. 1893)
• Decision Date: 28 September 1893
• Parties: STUART v. COMMONWEALTH.

23 S.W. 367

94 Ky. 595

STUART v. COMMONWEALTH.

Court of Appeals of Kentucky.

September 28, 1893

Appeal from circuit court, Pike county.

Proceeding by the commonwealth of Kentucky against John J. Stuart to collect a tax on a mineral interest owned by defendant in certain land. From a judgment for plaintiff, defendant appeals. Affirmed.

C. M Parsons and J. M. Roberson, for appellant.

W. J Hendrick and Connolly & Connolly, for the Commonwealth.

BENNETT C.J.

By this proceeding the estate proposed to be taxed is the mineral estate of the appellant, which he holds by separate title another holding the surface title. It is settled by this court that an estate in fee carries with it all metals and minerals thereunder, but the surface and the mineral interests may be conveyed to different persons, and become separate property, and each interest conveyed, if the minerals are conveyed in place will be land; in other words, the minerals and the surface interests may, by separate conveyance, become separate pieces of real estate, and...