Section 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.