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SHAW v. GIBSONZAHNISER OIL CORPORATION

No. 7567.

27 F.2d 1021 (1928)

A. S. J. SHAW, State Auditor, Substituted for C. C. Childers, State Auditor of the State of Oklahoma, Plaintiff in Error, v. GIBSONZAHNISER OIL CORPORATION et al., Defendants in Error.

Circuit Court of Appeals, Eighth Circuit.

August 4, 1928.

Attorney(s) appearing for the Case

V. P. Crowe, of Enid, Okl. (George F. Short and Edwin Dabney, both of Oklahoma City, Okl., on the brief), for plaintiff in error.

C. B. Cochran, of Oklahoma City, Okl. (C. B. Ames, of Oklahoma City, Okl., Russell G. Lowe, of Tulsa, Okl., and B. A. Ames, of Oklahoma City, Okl., on the brief), for defendants in error.

Before STONE and KENYON, Circuit Judges, and POLLOCK, District Judge.

STONE, Circuit Judge.

This is a writ of error from a judgment sustaining an action by defendants in error to recover gross production taxes paid to the state of Oklahoma, under protest, which were levied upon oil produced from land leased from Miller Tiger. Miller Tiger, a full-blood Creek Indian, received his allotment, and thereafter a departmental oil and gas lease was executed, covering the same. The royalties therefrom were paid to the superintendent and special...

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