Sheffield v. Hogg

The above styled two cases will be determined under one opinion. In their consequences, the cases affect directly the subject matter of mineral royalties in Texas, which furnish an important basis for the State’s oil industry. Involving the correct solution of taxation of royalties on minerals — liquid, solid, and gaseous — they require the determination of the rights acquired by lessors and lessees under conveyances and contracts under which much of our minerals of untold value are owned and held. The questions presented by the two cases are logically too closely related for much that is…