Peteet v. Carmichael’s Empirical Analysis

Citation profile

6 state decisions

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““ * * * It is clear that the failure of state officers to proceed to collect such taxes when they become delinquent does not operate to reclassify mineral rights in lands to make them subject to ad valorem taxes and permit a conveyance of said minerals by a resale tax deed. It is not the payment of the tax that classifies the property for the purpose of taxation, but the production of the minerals from the land and the levying of a tax thereon by the statute above referred to.””

   2 later decisions quote this exact passage
   e.g. Boone v. Claxton · Caney Production Co. v. Kane

2. ““In the case of Meriwether v. Lovett, 166 Okl. 73 , 26 P.2d 200 , it was held: ‘Where the surface of land and the mineral rights are separately owned, and after discovery of oil or gas and while same are being produced therefrom and the gross production tax is being paid, such tax is in lieu of all other taxes upon oil and gas produced therefrom, upon the oil in place, the mining rights and privileges granted under a lease thereof, and the royalty rights reserved thereunder, and a tax deed issued pursuant to a levy of ad valorem taxes on said lands after discovery and during production of oil or gas and the payment of said gross production tax does not convey the mineral rights in said lands.’ “In the case of McNaughton v. Beattie, 181 Okl. 603 , 75 P.2d 400, 401 , it was held: ‘Where gross production tax has been paid on oil or gas produced from the land conveyed by resale tax deed, issued pursuant to a levy of ad valorem taxes, after discovery and during production of oil or gas and payment of said gross production tax, said tax deed does not convey the mineral rights in said land, even though the title to the mineral and surface rights are united in one party.’ “ * * * We quote from the body of the opinion in the case of McNaughton v. Beattie, supra, as follows : ‘ * * * But it will be noted from a careful reading of Meriwether v. Lovett, supra, that the reason for excepting the mineral rights from the contemplated tax deed was not because of the severance of the title, bu”

   1 later decision quote this exact passage
   e.g. Boone v. Claxton

3. “the oil in place, the mining rights and privileges granted under a lease thereof and the royalty rights reserved thereunder * * *.”

   1 later decision quote this exact passage
   e.g. Dilworth v. Fortier