Commonwealth v. Garrett

*549Opinion op the Court by

Judge Thomas

Reversing the judgment in each case.

The above cases were proceedings instituted in the county court of Estill county by the Commonwealth, through its revenue agent as relator, to require the respective appellees to list as omitted property for certain named years the royalty interest of one-eighth of the oil produced on their lands by their respective lessees to whom they had leased it for the purpose of extracting the oil therefrom, and upon whose lands the owners of the leases had actually installed oil producing operations from which the appellees were…