Mound City Brick & Gas Co. v. Goodspeed Gas & Oil Co.

Citations

• 83 Kan. 136
• 109 P. 1002
• 1910 Kan. LEXIS 484

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Minerals in Place Conveyed by Owner of Land— Oil and Gas. Chapter 244 of thq Laws of 1897, providing for the taxation of strata of minerals in land, the title to which has been vested in persons other than the owner of the surface, and imposing penalties for its violation, applies to oil and gas as well as to solid minerals.</p> <p>2. -Each Stratum Subject to Taxation as Real Property —Duty to Record Conveyance and List Property for Taxation. When the different strata are severed by contract or conveyance, each layer or stratum is subject to be taxed separately as real property, and it is the duty of the owner, not only to record the instrument which conveyed the property to him within the time specified, but also to see that it is duly listed for taxation, at the proper time.</p> <p>3. -Instrument Held to Sever Coal, Oil and Gas from Remainder of Land. An instrument, called a lease, by which the owner of the land grants, conveys and warrants to another, his heirs, successors and assigns, all of the coal, oil and gas under a tract of land, together with the right to use the surface of the land so far as it is necessary in taking out the minerals so conveyed, the consideration being that the lessee shall give the lessor certain quantities of the coal and oil mined and a certain price per well for each gas well that shall be drilled and used, and also furnish the lessor gas sufficient to supply his residence, and, among other things,' contains a provision that in a certain contingency the lessee shall re-convey the property to the lessor, operates to sever the coal, oil and gas from the remainder of the land; and the interest segregated and conveyed becomes subject to be separately taxed, and it is incumbent on the owner of the interest t« list it for taxation.</p>