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Downman v. Texas, 231 U.S. 353 (1913)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Downman v. Texas, 231 U.S. 353 (1913)
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Downman v. Texas No. 43 Submitted November 3, 1913 Decided December 1, 1913 231 U.S. 353
ERROR TO THE COURT OF CIVIL APPEALS FOR THE THIRD
SUPREME JUDICIAL DISTRICT OF THE STATE OF TEXAS
Syllabus
While real estate is generally taxed as a unit, separate estates therein may be taxed to the separate owners of such estates, where the title has been severed.
One who has purchased the mineral rights in land with the present right to enter and work the same is not denied equal protection of the law because, in his case, the mineral rights are taxed to him and the surface estate is taxed to the owner of the fee. If his mineral right are not over-assessed it is no defense that the surface estate may be over-assessed.
134 S.W. 787 affirmed.
The facts, which involve the validity of an assessment for taxation of mineral rights on lands in Texas which had already been assessed for taxation to the owner of the fee, are stated in the opinion.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Downman v. Texas, 231 U.S. 353 (1913) in 231 U.S. 353 231 U.S. 354. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=GZN54ZNA76VQGA5.
MLA:
U.S. Supreme Court. "Syllabus." Downman v. Texas, 231 U.S. 353 (1913), in 231 U.S. 353, page 231 U.S. 354. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=GZN54ZNA76VQGA5.
Harvard:
U.S. Supreme Court, 'Syllabus' in Downman v. Texas, 231 U.S. 353 (1913). cited in 1913, 231 U.S. 353, pp.231 U.S. 354. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=GZN54ZNA76VQGA5.
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