I have a question, why does everyone that receives royalities no matter how many times it is divided have to pay the same amount of taxes? If I pass on, then the royalties are divided between my two kids, but they will then pay the same amount each the same as I paid for one. So if the whole family receives checks for royalties and there is many in the family and everyone pays the same amount, no matter how many times it is divided. I have cousins on the other side of the family that receive checks for mineral rights that their grandmother left them, but they don't pay taxes to the counties. I hope this made sense to everyone? Can someone explain this to me?