State v. Cummings

The primary question for decision herein is whether a royalty interest in land from which oil was actually being produced was legally assessable for ad valorem taxes in the years 1941 to 1943. Secondary questions are involved and will be developed later in the opinion.

Appellee, Barbour, during said years, and appellee, Cummings, through the years 1942 and 1943, owned such an interest in separate tracts in the Tinsley oil field in Yazoo County, this State, which interests were assessed for ad valorem taxes for the respective years, and which taxes the parties paid without protest. Barbour was…