Moynier

Respondents are the lessors and appellant is successor to the lessee, a natural person, under a lease of oil lands, the instrument containing the usual provisions for the exploration and exploitation of the demised premises with a view to the taking of oil and natural gas therefrom. Plaintiff paid certain taxes under assessments made against it, pursuant to conditions hereafter to be stated, and thereafter commenced this action against defendants. The purpose of the action is to recover a one-sixth part of the amounts so paid. Judgment went for defendants and plaintiff appeals.

The assessment upon which the taxes were based was made against the “mining rights” in the land described in the lease. That it was proper under the law, as between appellant and the assessing authorities, so to make the assessment and to make it against appellant, is settled by several thoroughly considered cases. One of these is Graciosa Oil Co. v. County of Santa Barbara, 155 Cal. 140 [ 99 Pac. 483, 484 , 20 L. R. A. (N. S.) 211], There the assessment against the lessee was upon “mining rights and privileges”. Another of the eases is Mohawk Oil Co. v. Hopkins, 196 Cal. 148 [ 236 Pac. 133 ], In that…