Kansas Natural Gas Co. v. Board of County Commissioners

Citations

• 75 Kan. 335
• 89 P. 750
• 1907 Kan. LEXIS 61

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Mines and Minerals — Oil-and-gas Lease — Rights of Lessee. An oil-and-gas lease conferring upon the lessee the right to “enter upon, operate for and procure oil and gas” upon land described, and containing no provisions indicating otherwise, grants a license to enter and explore, and, if oil or gas is found, the right to produce and sever it.</p> <p>2. - Title to the Minerals. Until mineral of the kind described is actually produced and severed so that it becomes personalty the lessee has no title to any specific portion of it, but the legal title to, and the. possession of, the entire mass and volume remain in the owner of the strata in which it is confined.</p> <p>3. Taxation — Minerals in. Place. Chapter 244 of the Laws of 1897, relating to the taxation of separately owned mineral rights, has no application except when the right or title to minerals in place has been severed from the right or title to the remainder of the land and has become vested in a person other than the one having the right or title to the remainder of the land.</p> <p>4. - Same. When the statute applies the right or title to minerals is taxed as realty.</p>