OFFICE OF l-HEATTORNEY GENERAL OF TEXAS AUSTINHoEorcbie Geoiyp Y. Sheppard, Page 2

Articla 7146 of'the Revised Givil Statutes provides 

### a3 PollOw3:

"Realproperty for the purgose of taxatlcar, shall be construedto irralude the land itself, whether laid out In town lots or othemise, and all buildings,struoturete and lmprov~ta, or other fixturesof whatsoeverkind thereon,and aILl the ri@ts and privilegesbelongingor In any wise apperttdd.ng thereto,and all mines, minerala,quam?Ieaand fosalls in and under the sm." Unquestionably the mineral interestin land is a proper subjectof tourtfm. The queaticaInyouroase,hovever, CQLLCB~S

vhether or not the laineral interestin the described

p??ogertg

under the desoribed. oirctnnatanaasvaa a proper subjectof Mw3ticn.1 separatee&d apart from the taxes assessedagaInat the laxid Itself. Under the facts each one 

### of the 

### alx heirs aaslgaed the BI.&I~XW~

interest In his p&Wee1 of the propertyto a coma& pool am% eauh 01le of the heirs **retaiaed** an und.lvid~6 one4sixthInterest In sa%d pool. We thhk eacrh

of the helm has severed the mInera interestin 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 interestIn 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 .hastakrx~anuadlvtdedaae-ei&h 3nteresti

The applicrcrble

rule **0r** l8wwaa E&iUmmedbythe 

### court0r civil 

### Appeple OfTezue

in the case 

### Orstate VS. DsMasn, 134 9. W. 787, 

### applloatlcn rcw writ of errordenied by the supremecourt. 2h0 thbtmi 8t6t0d 

### OSraiim8:

"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 subjectof taxatlm, separateand apart from theBonorableQeorge 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 propertleaIn 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 "Theypl62nlg 6tnw3ume that the cxwepme of+ awh mimez*rls

In plaue, with a right to the we or the **lead** ior the&r exWaatfcP1KIWI 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. Tbatlslnsrolsin ~1~0s m rrerlty, pad (LB

auah m rubjeot to owaorshlp,aeve>- attoe, and aaLe, as settledby the deufsionsin Texae Co. v. Dau&erty 107 Tex. as, 176 5. w, 717, L. R. A. 1917F, 9&Q, and Stephen8Cwntg 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 0s tn8 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 portionsto others, eaah avner should pay taxes underproperasaessm6ixtogeinathlm Of the pQrti,ian.

owned by k&m. The iact that a 

### p0dii0n my ccPlsist

Ormlaerals 

### or 0r a prrretional interestthereinm6tWs no diiffepsmcle, 8s outllJ3ed

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

### s. w. 195, aad Dotnina V. Tmzis 231

**62, 58**  **L. Ed.**  **264.** u. $-.-3j6, **357, 3**  **S.** Ct. %.xth. The Taxes Constftutian and statutee leaveno 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 shouldbe asseeaedmd aolleotedthereundw 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.tirtiiPtaxableas real pawpertg.
We ecmfer to queatioo. lo. 5 that the interestsof 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 laudsare situated.- .

xt iS th% OpfniOa. Or this d8pS,Pat *wit M~QP the facts submittedthe mineraL intereat in tb.a Chapman R8mh in Rueoes Countywas pPoperlgplaced cm the tax rolls or Iliueees

County. Your8 very truly