Kaye V. Cooper Grocery Co‪.‬

The pertinent facts giving rise to this controversy are as follows: In 1930, Len Dalton and his wife owned the property in question in fee simple. On July 29, 1930, they deeded an undivided one-half interest in the minerals to Dorothy Heard. This deed was recorded the same day. On the same day she conveyed her mineral interest to W. E. Grisso, whose deed likewise was recorded on July 29, 1930. For 1931, 1932 and 1933, the property was assessed for taxes in the name of Len Dalton. No separate assessment was made of the mineral estate.