Opinion
17038.
APRIL 10, 1950.
Injunction. Before Judge Forehand. Turner Superior Court. January 10, 1950.
Edwin A. Rogers, for plaintiff in error.
R. D. Smith, contra.
A lease conveying the right for a period of four years to cut and box pine trees on described premises, for the purpose of extracting gum to be distilled into turpentine, is not subject to ad valorem tax.
No. 17038. APRIL 10, 1950.
T. E. Kennedy Jr., on August 7, 1948, filed a petition against the Tax Commissioner of Turner County, seeking to enjoin him from adding the sum of $9000 to Kennedy's ad valorem tax return for 1948. It was alleged that, after filing his tax return, the tax assessors of the county had added to his tax return the sum of $9000 as the value of certain turpentine leases held by Kennedy as grantee, and delivered the same to the Tax Commissioner, who is preparing to enter it upon the tax digest as tax due by Kennedy. It was alleged that the leases in question were not subject to tax.
By agreement the case was submitted to the judge without the intervention of a jury, upon the following agreed statement of facts: "(1) That the defendant is the qualified and acting Tax Commissioner of Turner County, Georgia. (2) That the plaintiff, within the time provided by law, made in the office of the defendant his tax returns for 1948, including all of his property, real and personal, except that he did not return any turpentine leases, altho, as a matter of fact, he did hold certain rights to work pine trees for the purpose of extracting gum to be distilled for turpentine and resin. The leases so held only granted to him the right to cut and box pine trees on certain lands for the purpose of taking therefrom crude gum to be distilled into turpentine. These leases conveyed the right to work such trees for 4 years and granted no other rights in the land or timber. (3) The Tax Assessors of Turner County have added to plaintiff's such tax returns certain turpentine leases, and fixed their taxable value at $9000. (4) The land on which such timber grows was returned by the owners at their full taxable value, and no deduction was made because of the leases granted plaintiff."
The trial judge granted an injunction, and the tax commissioner excepted.
Code § 92-101 provides: "All real and personal property, whether owned by individuals or corporations, resident or nonresident, shall be liable to taxation, except as otherwise provided by law." Section 92-104 provides: "All persons owning any mineral or timber interests, or any other interest in or claim to land less than the fee shall return the same for taxation and pay taxes on the same as on other property; and any person failing to comply with the requirements of this section shall be proceeded against as a defaulting taxpayer." If the turpentine leases in question convey an interest in land, they are taxable, otherwise, under the agreed facts, they are not. These leases conveyed the right for a period of four years to cut and box pine trees on described premises, for the purpose of extracting gum to be distilled into turpentine. Under these contracts, neither the title to the land nor to the timber is conveyed, and therefore the lessee acquired no interest in land, but merely the right to use it for the purposes stipulated. See Johnson v. Truitt, 122 Ga. 327 (1) ( 50 S.E. 135); Lott v. Denton, 146 Ga. 363 ( 91 S.E. 112); Treisch v. Doster, 171 Ga. 525 ( 156 S.E. 231). The lessee has only a usufruct with no interest in the land. The facts here are different from those in North Georgia Co. v. Bebee, 128 Ga. 563 ( 57 S.E. 873), and similar cases, where title to growing trees was conveyed.
Accordingly, the trial judge did not err in granting the injunction.
Judgment affirmed. All the Justices concur.