Eldridge, 021077 MSAGO, 1977-0024

• Case Date: February 10, 1977
• Court: Mississippi

Mrs. Betty Eldridge No. 1977-0024 Mississippi Attorney General Opinions February 10, 1977          Mrs. Betty Eldridge          Chancery Clerk          Kemper County          DeKalb, Mississippi 39328          Dear Mrs. Eldridge:          Attorney General Summer has received your letter of request dated February 3, 1977 and has assigned it to the undersigned for research and reply. You ask for an opinion as follows:

“Please advise me whether or not mineral documentary taxes are required to be paid and collected as of this date upon the filing and recording of coal leases, assignments, reservations or other transfers pertaining to coal. “If not, also please give me your written verification that the chancery clerk is not liable for double the amount of tax shown to be due 'upon the filing and recording of every lease and other writing hereafter executed whereby there is created a leasehold interest in and to any nonproducing oil, gas or other minerals, in, on or under or that may be produced from any lands situated within the State of Mississippi,' in the event that the instrument filed pertains only to coal.”

         On March 30, 1973, this office issued to Mr. M. B. Cobb, Chancery Clerk, Meridian, Mississippi, an opinion on this subject, a copy of which is enclosed. As of this date, I affirm this opinion to the effect that mineral documentary stamps are not required to be placed on instruments pertaining only to coal under...