OFFICE OF l-HE ATTORNEY GENERAL OF TEXAS 

AUSTIN 
HoEorcbie Geoiyp Y. Sheppard, Page 2 

Articla 7146 of' the Revised Givil Statutes provides 

a3 PollOw3: 

"Real property for the purgose of taxatlcar, 

shall be construed to irralude the land itself, 

whether laid out In town lots or othemise, and 

all buildings, struoturete and lmprov~ta, or 

other fixtures of whatsoever kind thereon, and 

aILl the ri@ts and privileges belonging or In 

any wise apperttdd.ng thereto, and all mines, 

minerala, quam?Iea and fosalls in and under the 

sm." 

Unquestionably the mineral interest in land is a 

proper subject of tourtfm. The queaticaInyouroase,hovever, CQLLCB~S vhether or not the laineral interest in the 

described p??ogertg under the desoribed. oirctnnatanaas vaa a 

proper subject of Mw3ticn.1 separate e&d apart from the taxes 

assessed agaInat the laxid Itself. Under the facts each one 

of the alx heirs aaslgaed the BI.&I~XW~ interest In his p&Wee1 

of the property to a coma& pool am% eauh 01le of the heirs 

retaiaed an und.lvid~6 one4sixth Interest In sa%d pool. We 

thhk eacrh of the helm has severed the mInera interest in 

his land from the surfaoe titerest in the 1-d. ICad there 

been no maoh sevemnae each of the heirs would have been entitled to the smfaae mts ia hi6 own Lsnd together with 

all the mlaeral interest In h%a mm laud. Eowever, under the 

faots submitted, each of the heirs ha8 severed the mineral 

%nterest In his lead and aawed it to a pool 3x1 vhiah he 

.has takrx~anuadlvtded aae-ei&h 3nteresti 

The applicrcrble rule 0r l8wwaa E&iUmmedbythe 

court 0r civil Appeple Of Tezue in the case Or state VS. 

DsMasn, 134 9. W. 787, applloatlcn rcw writ of error denied 

by the supreme court. 2h0 thbtmi 8t6t0d OS raiim8: 

"UC think it is clear uuder the authorltles 

that ores and raInera aentained in land are 

property, and that the same, by proper aonveyarum, can be severed from the land bg the'aer 

thereof, and when so severed the same become the 

subject of taxatlm, separate and apart from the 
Bonorable Qeorge Ez. Sheppard, Page 3 

land itself. Ot.xepartgmsg own the surf&e estate and another the nalncarals QT mineral righta 

la aald load3 aad, whfut 80 auned separately, 

eaahare arubjeattobe taxed rol.theirre5perotive propertlea In the land." 

The Supres8¶ Court of Texas ia the ease of The 

Texfka CaoapaDg vs. Dagherty, 176 3. If. 717, ;Ln dlscussfpg 

ease8 fkon othsr jurlsdiatluns an this ame poiat stated as 

fOllOV8 t 

"They pl62nlg 6tnw3ume that the cxwepme 

of+ awh mimez*rls In plaue, with a right to the 

we or the lead ior the&r exWaatfcP1 KIWI the 

Wrth vhlch XI&ST WOW, \nrder th8 in5tl?umxtt, of 

unlii3ltm.l durettaa, crreatefa a f%eehoLd Interest 

3.n the leud itself; sad the la*rt-nsmerd decision 

as olsrrrlyrulea that swh9.ntmstla taxable 

88 realty8adrgalnst thepareaawho owns end 

lay enjoy it. 

nFlrett. Tbatlslnsrols in ~1~0s m rrerlty, pad (LB auah m rubjeot to owaorshlp, aeve>- 

attoe, and aaLe, as settled by the deufsions in 

Texae Co. v. Dau&erty 107 Tex. as, 176 5. w, 

717, L. R. A. 1917F, 9&Q, and Stephen8 Cwntg v. 

Ibid-Kansas Oil& &as Co., 113 Texas 160, 254 

9. W. 290, 29 A. L, R. 566. 
Hcnorsble George H. Sheppard, Page 4 

*Seoolld. That 8 sewwkmx may be accom- _.. -_ ^._ _ - 

pusnea i3y means or a conveya.ncet 0stn8 nunorals 

or bg means of an exueptlon or reservaticsl. in a 

00nveryBp~e. as olearlg pointed out in the opinion of Chief Justiae Cureta% in Rumphrey%Mexiar 

co. v. f3amnmn, 113 Tex. 256; 254, 9. W. 296, 29 

L. R. A. 607, and in the ewes there oited. 

"Birth. Real estrtele orbinarl1.g taxed as 

a unit3 yet, whers there have been severazioes.by 

uonvepnae, exception, or reaervatlan, so that. 

me portion of the realty belaugs to one persan 

and other portions to others, eaah avner should 

pay taxes underproperasaessm6ixtogeinathlm 

Of the pQrti,ian. owned by k&m. The iact that a 

p0dii0n my ccPlsist Or mlaerals or 0r a prrretional interest therein m6tWs no diiffepsmcle, 8s 

outllJ3ed in state v. Danxman (Tex. C&v. Am.1 134 

s. w. 1 95, aad Dotnina V. Tmzis 231 

62, 58 L. Ed. 264. 

u. $-.-3j6, 

357, 3 S. Ct. 

%.xth. The Taxes Constftutian and statutee leave no mom r- dcwht that til property 

or svtwy und is subjeat to taxation, and, 6a 

long 61) t3ua pr0p3tip Emma or iati8 in 

place a~ f'raatlans of' same, the taxse should be 

asseeaed md aolleoted thereundw as on any 

other apethm or real eatate. 

"We amwer Cu, p3etion IIlo. 4 that it ia 

utteplg ianrater* what&w an lntepwt la 

mln~s'lnplaaebelaagbta the e+rl@llallesror 

artobls ~81~; the fnt.tirtiiP taxableas 

real pawpertg. 

We ecmfer to queatioo. lo. 5 that the interests of the lassox% OF cif the&.?? aselgas ln 

the mineral8 involved in the lersea set out in 

the aertifluate We ta%NBle S+ Oreage QoIpltg, 

where the lauds are situated. 
- . 

xt iS th% OpfniOa. Or this d8pS,Pat *wit M~QP 

the facts submitted the mineraL intereat in tb.a Chapman 

R8mh in Rueoes County was pPoperlg placed cm the tax rolls 

or Iliueees County. 

Your8 very truly