Kansas Natural Gas Co. v. Board of County Commissioners

The opinion of the court was delivered by

Burch, J.:

The plaintiff is the assignee of an oil- and-gas lease of land in Neosho county. The county officials undertook to tax separately from the land it*336self whatever mineral rights the lease created. Upon non-payment of the tax the treasurer was about to enforce collection by a sale of so much of the “mineral reserve” of the land described in the lease as might be necessary for the purpose, when the plaintiff brought suit to enjoin the sale and to annul the tax.

The instrument in question provides that in consideration of one dollar and the…