Show RE RECENT CE NT MINING DECISIONS taxation of mineral rights the assessment for taxing purposes of mineral rights where they have been separately convey conveyer eo and are owned by persons other than the owners of the surface estates without any corresponding deduction from the assess i ments ants against the surface owners does not violate U S const amend as discriminating against the owners of the mineral rights so assessed where it does not appear that mineral rights known tu tor exist were consciously ly relieved from taxation if they belonged to the owners of the surface R H downman v state of texas supreme court of the united states 34 sup ct rep 62 sale of mine under a contract for tha sale of mining property which authorized the purchasers to extract and remove ore ore extracted by them but rejected as tailings and thrown on the dump where it remained until after the contract was canceled and a new contract for the sale of the same and other property substituted held to have become on such cancellation a part of the mine property and its subsequent removal and sale by the purchasers to have been subject to the terms of the second contract savage v nixon TT S district court california federal lien on Dredge boat A dredge boat used in placer mining by means of artificial pond w whereby hereby gravel in front of the boat is drawn up w washed and deposited in the rear which was of large substantial size is a a fixture within rev 1908 sec giving liens to all persons who shall do work or furnish materials te rials or mining or milling or other machinery or fixtures for the working preservation or developing of any mine or deposit yielding metals or minerals and so one furnishing machinery for the dredge boat is entitled to a lien colorado gold dredging co v stearns steams roger affa mfg co supreme court of colorado pacific T payment of taxes under comp laws 1907 section 2504 providing that mines and mining claims shall be taxed at the price paid the united states unless the surface ground or some part thereof is used for other than mining purposes and has a separate and independent value for such other purposes in which case such surface ground shall be taxed at ats its value for such other purposes a person in in actual and adverse possession of the surface ground of a mining claim for the period of time required by statute who has during that time improved the surface under a claim of right may be assessed with such surface area and the improvements thereon and the payment of the taxes so assessed will entitle him to make a claim of adverse possession to such surface ground together with the improvements as against the owner of the mining claim though such owner may have halle paid the taxes on the mining claim and may claim all the minerals beneath the surface utah copper co vs eckman supreme court of utah in pacific trespass on public oil on an accounting in a suit in equity by the united states against tres trespassers who have built derricks drilled wells and extracted and marketed oil from public lands but who entered upon the lands in good faith through a mistake of law in the belief under advice of reputable counsel that they could acquire rights under the mineral laws defendants w will ill not be subjected to punitive damages by enforcing against them the rule of ane common law in cases of willful trespass and requiring them to account for the entire proceeds of all oil sold and to forfeit all improvements prove ments but will be given credit for the cost of production and allowed to set off the value of permanent and useful improvements made and to remove their machinery and tools united states v j midway northern oil co U S D district strict court california federal |