HEAD v. LITTLE


226 S.W.2d 322 (1950)

312 Ky. 10

HEAD et al. v. LITTLE et al.

Court of Appeals of Kentucky.

January 17, 1950.


Attorney(s) appearing for the Case

J. Marshall McCann, Lexington, John G. Atchison, Lexington, Cornett & Dixon, Hyden, for appellants.

Hiram Owens, Barbourville, Brown & Bird, London, S. V. Little, London, for appellees.


SIMS, Chief Justice.

The question for determination in this declaratory judgment action is whether the appellees as lessees of a coal lease executed to them by appellants are liable for the ad valorem taxes assessed against the minerals under the lands leased. The chancellor decided that under the terms of the instrument the lessors were liable for these taxes and this appeal followed.

The case was submitted on the contract and a stipulation of facts. On Oct...

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