Robinson v. Jones

The opinion of the court was delivered by

Burch, J.:

The action is one to compel the board of county commissioners and the county clerk of Butler county to obey an order of the tax commission directing cancellation and refunding of taxes assessed under the statute relating to assessment and taxation of oil and gas leases.

Plaintiffs are owners of what are called overriding royalties. Such interests are derived in this way: A landowner calling himself lessor gives to another called lessee an instrument called an oil lease, in the common form. As consideration for the grant, the owner is to…