Sistersville daily oil review. [volume] (Sistersville, W. Va.) 1902-1905, 1904-10-31
Read the Law
in Regard to
Taxation

pCihS lSooi wv w " NIL Ia" SOA %
speakers, papers and friends that
many voters are unable to decide
how to vote on the State ticket.
In view of this fact we want to
call attention TO he Law. relating
to the assessment of coal, oil and
gas.
In AZ w. Va. reports, page so, is
found this decision by the Su-
preme court:
ga privilege or liberty or Ii
cense to search and explore the
land for oil or other minerals,
coupled with a grant to dig and
remove them, and convert them
to the grantees own use, If in fee
or for life, creates an incorporate
freehold right in the real estate,
which may be assessed to the
grantee separately from the land
or its surface, and. if the miner
ais be found and produced creates
a freehold interest. which should
be assessed separately on the land
books, under the act of February
y. 1891 Chapter 36) entitled
An act to provide for the re-as>
sessment of all zeal estate within
the State"
But such privilege, liberty or
license and such interest. if linn
tied for a term Of years, are not
held and owned as the whole or
part of freehold ownership
within the meaning of the act,
and should not be separately as
sessed to the mining !,.cnsee or
lessee on such land books.
Read the clause, eff III fee or
for life. creates an incorporate
Freehold right in the real estate.
which may be assessed to the
grantee separately from the land
or it's surface. That clause re-
quires the company that bought
your coal, oil or gas to pay the
taxes on it. But oil and gas are
invariably leased and the most of
the coal lands of the State are
under lease. The last clause says
but such privilege, liberty, or
license, and such interest, if linn
! tied for a term of years Off I'm,
der lease or option) are not held
and owned as the whole or a part
of a freehold ownership within
the meaning Of the act, and should
not be separately assessed to the
mining licensee or lessee (com-
pany) on such land books" Now
read section 80 Of chapter + of
the new law and you will see
that it contains the word free.
hold" If the word ''leasehold''
had been used, the oil and gas
companies would pay the taxes
But under the Dawson law the
farmer or land owner must pay
the taxes on the oil and gas, be,
cause he is the owner of the
freehold" A freehold is not
transferred by lease or option.
Please note that while the Su,
preme court decided that the in,
dividual or company holding the
lease or option on the oil, gas or
coal could not be forced to pay
taxes on it, that the Court did
not say that the farmer or land,
owner should pay the taxes on it
And note also that the farmer
under the old law was not re,
CURED to pay taxes on coal, oil
and gas supposed to be under his
land.
Now let us see what the Daw.
son law says about it.
Chapter Is, section 5: Each
commissioner so appointed and
qualified shall, on the first day of
January, nineteen hundred and
five, proceed in person to exam,
inc all tracts of land and town
lots, with all buildings and i'm,
provements thereon, in his coun,
ty, and shall upon such examina.
tions and by the aid of all such
information as he may be able to
obtain, respecting their value, as
certain and assess the true and
actual value thereof, that is to
say, at the price for which such
property would sell if voluntar.
lily offered for sale by the owner
thereof upon the terms upon
which such property is usually
sold, and not the price which