State Ex Rel. Susquehanna Ore Co. v. Bjornson

We adhere to our former decision in this case. The attorney general and the tax commission have very earnestly and very ably presented the reasons which they feel should persuade us to depart from the decision already rendered, but to do so we should have to overrule the cases which this court has decided over a series of years. The tax commission contends that consideration received for the assignment of a mining lease is not royalty unless the relation of landlord and tenant continues to exist between assignor and assignee and that in order to be royalty such consideration must be in the…