**Exhibit No. 31.2**

**CERTIFICATION**

I, David M. Peterson, certify that:

|   | 1. | I have reviewed this Quarterly Report on Form 10-Q for                            the quarter ended September 30, 2007 of Texas Pacific Land                            Trust; |
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|   | 2. | Based on my knowledge, this report does not contain any                            untrue statement of a material fact or omit to state a material fact                            necessary to make the statements made, in light of the circumstances                            under which such statements were made, not misleading with respect to                            the period covered by this report; |
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|   | 3. | Based on my knowledge, the financial statements, and                            other financial information included in this report, fairly present in                            all material respects the financial condition, results of operations                            and cash flows of the registrant as of, and for, the periods presented                            in this report; |
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|   | 4. | The registrant’s other certifying officer(s) and I                            are responsible for establishing and maintaining disclosure controls                            and procedures (as defined in Exchange Act Rules 13a-15(e) and                            15d-15(e)) and internal control over financial reporting (as defined in                            Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and                            have: |
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|   | a) | Designed such disclosure controls and procedures, or                            caused such disclosure controls and procedures to be designed under our                            supervision, to ensure that material information relating to the                            registrant, including its consolidated subsidiaries, is made known to                            us by others within those entities, particularly during the period in                            which this report is being prepared; |
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|   | b) | Designed such internal control over financial reporting,                            or caused such internal control over financial reporting to be designed                            under our supervision, to provide reasonable assurance regarding the                            reliability of financial reporting and the preparation of financial                            statements for external purposes in accordance with generally accepted                            accounting principles; |
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|   | c) | Evaluated the effectiveness of the registrant’s                            disclosure controls and procedures and presented in this report our                            conclusions about the effectiveness of the disclosure controls and                            procedures, as of the end of the period covered by this report based on                            such evaluation; and |
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|   | d) | Disclosed in this report any change in the                            registrant’s internal control over financial reporting that                            occurred during the registrant’s most recent fiscal quarter (the                            registrant’s fourth fiscal quarter in the case of an annual                            report) that has materially affected, or is reasonably likely to                            materially affect, the registrant’s internal control over                            financial reporting; and |
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|   | 5. | The registrant’s other certifying officer(s) and I                            have disclosed, based on our most recent evaluation of internal control                            over financial reporting, to the registrant’s auditors and the                            audit committee of the registrant’s board of directors (or                            persons performing the equivalent functions): |
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|   | a) | All significant deficiencies and material weaknesses in                            the design or operation of internal control over financial reporting                            which are reasonably likely to adversely affect the registrant’s                            ability to record, process, summarize and report financial information;                            and |
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|   | b) | Any fraud, whether or not material, that involves                            management or other employees who have a significant role in the                            registrant’s internal control over financial                            reporting. |
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| Date: November 8, 2007 | By:     /s/ David M.                            Peterson                                       |
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|                   | David M. Peterson, Assistant General Agent                             and Chief Financial Officer                                                                                                                                                                                                                    |

 

 

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