OPINION — AG — ** DOCUMENTARY STAMP TAX — MINERAL DEED ** UNDER 68 O.S. 5101 [68-5101] — 68 O.S. 5107 [68-5107], KNOWN AS THE ' DOCUMENTARY STAMP TAX LAW ', A MINERAL DEED IS SUBJECT TO THE DOCUMENTARY STAMP TAX. (CONVEY, REALTY) CITE: 68 O.S. 5101 [68-5101], 68 O.S. 5107 [68-5107] (DONALD B. NEVARD)