UNLV Special Collections provides copies of materials to facilitate private study, scholarship, or research. Material not in the public domain may be used according to fair use of copyrighted materials as defined by copyright law. Please cite us.
Please note that UNLV may not own the copyright to these materials and cannot provide permission to publish or distribute materials when UNLV is not the copyright holder. The user is solely responsible for determining the copyright status of materials and obtaining permission to use material from the copyright holder and for determining whether any permissions relating to any other rights are necessary for the intended use, and for obtaining all required permissions beyond that allowed by fair use.
This material is made available to facilitate private study, scholarship, or research. It may be protected by copyright, trademark, privacy, publicity rights, or other interests not owned by UNLV. Users are responsible for determining whether permissions are necessary from rights owners for any intended use and for obtaining all required permissions. Acknowledgement of the UNLV University Libraries is requested. For more information, please see the UNLV Special Collections policies on reproduction and use (https://www.library.unlv.edu/speccol/research_and_services/reproductions) or contact us at special.collections@unlv.edu.
Digital Provenance
Digitized materials: physical originals can be viewed in Special Collections and Archives reading room
Publisher
University of Nevada, Las Vegas. Libraries
Transcription
m i which in its entirety was functioning at the time of the loan. The Court further stated that for tax purposes, pipes of water companies are appurtenant to the real property where the main works are located, citing Pasadena v. County of Los Angeles, 182 C. 171 and Joplin Water Works v Jasper, 38 S.W. ? 2d 1068. ' ? For other cases of a similar nature: S i • A .L.R. 869,-8 7 1. The applicability of the Federal Stamp Tax to the transfer of an oil and gas lease, including wells, pipes and machinery,was upheld in Morrow v Scofield, 116 F 2d 17, where the court stated that a difference in State laws as to what constitutes an interest in realty does not .prohibit the taxation, such laws merely constituting 'guides in doubtful situations. I | . 2. The view that pipe lines located in realty owned by another are personal property finds support in certain jurisdictions. The assessment in - of gas lines /town streets has been declared improper where the franchise involved gave plaintiff no right to the exclusive use of the street for the purpose intended, the lines being held personal property. Arkansas Natural fas Co. V. 0 omrnis s ione rs7~2f8"“~7 S.W. 664 -2 -
