TAXES, ASSESSMENT OF COAL LANDS
                  Act of May 9, 1923, P.L. 175, No. 129               Cl. 53
                                  AN ACT

     To relieve life tenants of land from the payment of taxes on the
        underlying veins of coal which they have no right to operate;
        and providing that such coal shall be assessed to, and the
        taxes thereon paid by, the owner of said veins of coal.

        Section 1.  Be it enacted, &c., That where a life tenant of
     land has the use of the surface of land but does not have the
     right to operate the underlying vein or veins of coal, and where
     such vein or veins of coal in the vicinity of said land is
     separately assessed for taxation purposes, the owner or owners
     of said vein or veins of coal shall be required to pay the taxes
     heretofore assessed, or hereafter to be assessed, upon said land
     up to an amount equal to the taxes on similar acreage of coal in
     the same vicinity, and the life tenant shall only be required to
     pay the residue of the taxes assessed on said land after
     deducting the portion of tax herein required to be paid by the
     owner of said vein or veins of coal.
        Section 2.  (2 repealed May 22, 1933, P.L.853, No.155)