Hushaw v. Kansas Farmers Union Royalty Co.

The statute, G. S. 1935, 79-420, provides that where “the fee to the surface of any tract” is in any person and “the right or title to any minerals” is in another person, the land and the minerals shall be separately taxed. In Gas Co. v. Neosho County, 75 Kan. 335, 89 Pac. 750, it was said that the statute the “fee to the surface” is set in opposition to “the right or title to any minerals therein.” It was said that “there must be a severance of the right to the mineral and the nonmineral portions of the land.” There only could be a severance of the minerals for taxation where there was a…