Texas Attorney General Opinion: O-5268 Page: 6 of 9
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:_
353
Non. Fred risan, page 6
however that there has been no sauh modification in
the ancient rule, in the absence of evidence of inten-
tion to vary their rights, as between grantor and
grantee. (2 Kent, 345; Kinsill v. Billings, 55 Iowa,
154; De Graffenreid v. Stubbe, 4 Huaph., 451.)w
The ease of Maro Co., Inc., v. State, 168 S. W.
(2d) 510, decided by our Court of Civil Appeals at Amarillo
in January 1943 rehearing denied February 15, 1945, and
in which case writ of error was refused, refers with ap-
proval to the enunciation of principles as set forth in
the above quoted case of utohins v. Masterson. The court
said in part:
'The controversy resolves itself into a question
of whether or not the casing, rods, tubing, pumps,
tanks, etd. were personal property or a part of the
realty. . .
*Artiole 7140 of the Revised Civil Statutes pro-
videst 'Real property for the purpose of taxation,
shall be onstrued to include the land itself, whether
laid out in town lots or otherwise, and all buildings,
structures and improvements, or other fixtures of what-
soever kind thereon, and all the rights and privileges
belonging or in any wise appextainug thereto, and all
mines, inerals, quarries and fossils in and under the
same.'
*In this Oonnection, it seems that the buildings,
structures and improvements, or other fixtures of what-
soever kind thereont applies to the improvements placed
on the surface of realty but that same does not apply
to 'all mines, minerals, quarries and fossils in and
under the sane.'
"It does not seem that the rule is changed by the
provisions of article 7319, R. C. S., which provides as
follows: 'For the purpose of taxation, real property
shall include all lands within this State, and all
buildings and fixtures thereon and appertainina thereto,
except such as are expressly exempted by law.'dJ
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-5268, text, 1943; (https://texashistory.unt.edu/ark:/67531/metapth262536/m1/6/: accessed April 27, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.