The Appraisal Of Coal Land For Taxation ,

WITHIN the last 10 years the subject of mine taxation in its relation to coal-mining interests has come to have growing importance, not only to those engaged in the mining of coal, but also to the owners of land underlain by coal. A disposition has developed among legislators to accept the principle, which has been laid down y many judicial decisions, that coal underlying the surface must be regarded as a part of the real value of all properties so underlain, and as such is chargeable with such burdens of taxation as the necessities of the government may impose. These necessities arise from the normal expense of maintaining State and local governments, and in the past have been met principally by, taxes based upon assessments of real estate values, which values in many cases have been confined principally or wholly to the value of the surface, without taking into consideration the value of minerals underlying the surface. It is not proposed here to deal with the question of Federal taxation, whether levied on production, or on products transported from one State to another, or exported from the country, or upon thegross or net earnings of corporations engaged in interstate commerce, or upon the production of materials which may be transported from one State to another, or levied. upon the profits or upon the obligations of corporations. The present discussion will be confined to the appraisal of coal lands as assessed for State, county, township, or borough taxation. The methods heretofore and at present in use in the different States vary widely and have resulted in more or less litigation. Discussions appearing from time to time in the technical and trade journals and in the proceedings of mining and engineering associations frequently direct attention to the need for the adoption of fixed principle in levying taxes, and of uniform methods for applying such principles, but there does not seem to be a general demand from the public for the adoption of such methods.