James Clark McReynolds

“ Certainly, ores differ as much from other products of the land as anthracite coal does from the bituminous variety, and ore gives character to appellants' holdings. Lands chiefly valuable for ore are depreciated by its extraction, and probably will yield less and less under an ad valorem tax as the mining continues. ”

“ For all purposes of this act the word 'royalty' shall be construed to mean the amount in money or value of property received by any person having any right, title or interest in or to any tract of land in this State for permission to explore, mine, take out and remove ore therefrom; and the word 'person' shall be construed to include individuals, copartnerships, associations, companies and corporations.'
Succeeding sections relate to reports to the tax commission, method of assessment, penalties, date of payment, etc. ”

“ If the owner operates, he must pay this 6 per centum, under the Occupation Tax Act; if a lessee mines, the act requires him to pay the same amount less royalty. The act of 1923 lays a charge of 6 per centum upon the royalty. See State v. Armson (Minn.) 207 N. W. 727, 731.
Appellants-corporate and individual-receive royalties from iron mines, under lease or similar contracts, at designated places, sometimes within and sometimes without the state. Some of them reside within the state and some without. Some own the fee; some are lessees, who have executed subleases. ”