§ 39. Property, personal. The term personal property includes
chattels, money, things in action, and all written instruments
themselves, as distinguished from the rights or interests to which they
relate, by which any right, interest, lien or incumbrance in, to or upon
property, or any debt or financial obligation is created, acknowledged,
evidenced, transferred, discharged or defeated, wholly or in part, and
everything, except real property, which may be the subject of ownership.

Oil wells and all fixtures connected therewith, situate on lands
leased for oil purposes and oil interests, and rights held under and by
virtue of any lease or contract or other right or license to operate for
or produce petroleum oil, shall be deemed personal property for all
purposes except taxation.