39 - Property, personal.

§   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.