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HUMBLE OIL & REFINING CO. v. STATE TAX COMMISSION

No. 1179.

78 F.2d 108 (1935)

HUMBLE OIL & REFINING CO. v. STATE TAX COMMISSION OF NEW MEXICO et al.

Circuit Court of Appeals, Tenth Circuit.

June 10, 1935.

Attorney(s) appearing for the Case

J. M. Hervey, of Roswell, N. M., and J. O. Seth, of Santa Fe, N. M. (E. R. Wright of Santa Fe, N. M., on the brief), for appellant.

G. L. Reese, Jr., of Carlsbad, N. M., pro se, and for appellees R. F. Love and D. C. Berry.

Before LEWIS, McDERMOTT, and BRATTON, Circuit Judges.

LEWIS, Circuit Judge.

The purpose of the appellant in this suit is to obtain a decree enjoining appellees, the New Mexico State Tax Commission, the Assessor and Treasurer of Lea County in that state, and the District Attorney in that part of the state, from assessing certain implements and appliances belonging to appellant which it needs and uses in the production and temporary holding and saving of oil from its oil wells in that county. It is alleged that the legislature...

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