DocketNumber: Appeal, No. 107
Citation Numbers: 42 Pa. Super. 457
Judges: Beaver, Head, Henderson, Morrison, Orlady, Porter, Rice
Filed Date: 4/18/1910
Status: Precedential
Modified Date: 2/18/2022
Opinion by
The plaintiff company is the successor in title of the Eulalia Gas Company, which secured title to the property affected by
The plaintiff company is operating twenty-three wells upon this tract, which produce both petroleum oil and natural gas, and is occupying the surface of the land in the usual and customary manner, for the purpose of producing oil and gas by the methods in general use.
The tax collector for the purpose of collecting the tax for the years 1907 and 1908, against the surface of the land, levied on the personal property of the gas company, when the plaintiff filed a bill in equity to restrain the collector from selling the property, claiming that it was not an occupier of the surface within the meaning of the tax laws. The case was heard on bill and answer, when the court dismissed the bill, holding that the plaintiff was an occupier of the surface, and that as the conveyance of the oil, gas and mineral estate contained a cóvenant in regard to the payment of taxes, the plaintiff had no standing in a court of equity. The court found as a fact, which is not excepted to, that the plaintiff company had occupied the land for several years by its employees and teams for all operating purposes, had erected derricks for use
. A careful examination of the testimony warrants the conclusion reached by the learned trial judge, and it was a very natural conclusion for the assessor to find that the plaintiff company had- physical and visible occupancy of the surface of the real estate over .the entire tract. It was not his business to inquire how the improver holds the property, whether by title proper or improper, or by no title at all. This concerns neither him nor the public, for the question is how the taxes shall be collected, if seated, then from some person, if unseated then from the land itself: Stoetzel v. Jackson, 105 Pa. 562; Kitchen v. Smith, 101 Pa. 452.
In its special covenant to “ pay all taxes assessed upon said premises” the plaintiff precludes itself from denying its present liability. The reason given for the separate assessment could not affect its liability to pay the taxes, as under its covenant, this was a covenant running with the land: Bradford Oil Co. v. Blair, 113 Pa. 83; Washington Natural Gas Co. v. Johnson, 123 Pa. 576.
The words “said premises” are used by the parties in their deed in four different places and in each place the words refer to the whole property, that is surface, oil, gas and minerals, and the court so finds, to which no exception has been filed. The consideration is very clearly stated to be a cash payment, a reservation of one-eighth of the oil, and the payment of all taxes assessed upon said premises from this date. A covenant to pay rent or royalty for oil runs with the land: Fennell v. Guffey, 139 Pa. 341; Williams v. Short, 155 Pa. 480; Rohn v. Odenwelder, 162 Pa. 346.
The decree of the court below is affirmed.