INDIAN TERRITORY OIL CO. v. BOARD

No. 356.

288 U.S. 325 (1933)

INDIAN TERRITORY ILLUMINATING OIL CO. v. BOARD OF EQUALIZATION OF TULSA COUNTY.

Supreme Court of United States.

Decided February 13, 1933.


Attorney(s) appearing for the Case

Mr. John H. Miley, with whom Mr. Wm. P. McGinnis was on the brief, for petitioner.

Mr. Hugh Webster, with whom Mr. H.L. Anderson was on the brief, for respondent in No. 356.

Mr. Ernest F. Jenkins, with whom Mr. Guy L. Horton was on the brief, for respondent in No. 357.


MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.

These cases present the question of the validity of ad valorem taxes upon crude oil belonging to petitioner, Indian Territory Illuminating Oil Company, and held by it in its storage tanks in Tulsa County and Payne County, Oklahoma. In each case, the tax was challenged upon the ground that the oil was exempt because in its production petitioner was operating as an instrumentality of the United States...

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