McLean v. State

CODY, Justice.

Only one question is presented on this appeal, and that is: Is the oil-payment or its money equivalent, which is required to be made to appellant as a part of the consideration for the transfer of certain mineral leases, an interest in land for purposes of taxation?

This is an action to recover delinquent ad valorem taxes for the years 1939-1942, inclusive, together with interest and penalties. It was brought by the State for itself and the County of Galveston, and for the benefit of Galveston County Common School District No. 11, against appellant and against the Stanolind Oil &…