STATE LAND LAWS 149 



LESSEE'S ACCOUNTS. SECS. 198-199 



SEC. 198. REPORTS AND ACCOUNTING OF LESSEE. 



Persons leasing lands under the provisions of this chapter 

 shall mine, take out, keep, maintain, ship and sell all petroleum 

 and natural gas mined upon or taken from the lands so leased, 

 separate and distinct from all like products taken from other 

 lands, and shall submit to the Commissioner of Public Lands, at 

 stated periods to be fixed by said commissioner, a statement show- 

 ing the total product taken from said leased lands, the total ship- 

 ments of such products, and an account showing the sales of all 

 such products. The Commissioner shall make all necessary rules 

 and regulations necessary to carry out the provisions of this 

 chapter, and to protect the interests of the state. The books and 

 accounts of every person leasing lands under the provisions of 

 this chapter shall be open to inspection by the State Land Com- 

 missioner, or such persons as he may designate at all times, and 

 the property leased, together with all buildings, machinery, 

 storage tanks and appliances of every kind and nature whatso- 

 ever, shall be subject to inspection and examination by the Land 

 Commissioner. The reports required under this chapter shall be 

 made under oath, upon forms prescribed by the commissioner. 

 Failure on the part of any lessee hereunder to comply with the 

 terms and conditions of this chapter, or of his lease, shall forth- 

 with work a forfeiture of the lease. No such forfeiture may be 

 waived. The Commissioner of Public Lands shall incorporate 

 in every such lease such other provisions and conditions not in- 

 consistent with the provisions and conditions contained in this 

 chapter as may in his judgment be advantageous to the state. 

 (Laws '01, p. 219, sec. 5 ; sec. 6795 Rem.-Bal. ; 477 sec. 265 



Pierce.) 



See next section. 



Forfeiture of leases, generally: sec. 135, ante. 



SEC. 199. LANDS MUST BE WORKED. 



All leases under the terms of this chapter shall be deemed to be 

 void and of no effect unless the lessee or his assigns shall com- 

 mence the work of drilling or boring for petroleum oil and gas 

 within the period of one year from and after the date of the exe- 



