There is also a difference as to taxation of the two kinds of property.13

Lands, Tenements, and Hereditaments.

At an early period in legal history the two classes of property were distinguished as "lands, tenements, and hereditaments," and "goods and chattels." 14 A tenement is anything which can be holden; that is, anything subject to tenure.15 Hereditaments are things which can be inherited; that is, which, on the death of the owner intestate, descend to the heir. Personal as well as real property may be a hereditament; for instance, heirlooms, which, though personal property, descend with the inheritance.16 Thus "tenement" is a broader term than "land," and "hereditament" broader than "tenement." The division of things into movables and immovables by the civil law is not the same as the common law division of things into personalty and realty.17

2. Land, meaning the soil and minerals of the earth, is real property, except: Exception-parts of the land actually severed with intent to make them personalty (p. 7).