CITY OF SEDALIA v. SHELL PETROLEUM CORPORATION

Nos. 10373-10379.

81 F.2d 193 (1936)

CITY OF SEDALIA ex rel. and to Use of FERGUSON, City Treasurer, v. SHELL PETROLEUM CORPORATION et al.

Circuit Court of Appeals, Eighth Circuit.

January 6, 1936.


Attorney(s) appearing for the Case

Frank W. Hayes, of Sedalia, Mo. (Fred F. Wesner, Fred M. Ross, and Lawrence Barnett, all of Sedalia, Mo., on the brief), for appellant.

R. H. Wills, of Tulsa, Okl. (J. C. Denton, J. R. Crocker, I. L. Lockewitz, and J. P. Greve, all of Tulsa, Okl., on the brief), for appellee Mid-Continent Petroleum Corporation.

Lee Montgomery, of Sedalia, Mo. (Buell F. Jones, of Chicago, Ill., Eben H. Jones, of Cleveland, Ohio, Cliff V. Peery, Walter E. Brown, and Roger B. Jones, all of Kansas City, Mo., and John T. Martin and John Z. Montgomery, both of Sedalia, Mo., on the brief), for appellees Standard Oil Co. of Indiana, Skelly Oil Co., Sinclair Refining Co., and National Refining Co.

James T. Dolan, of St. Louis, Mo. (Guy A. Thompson, Samuel A. Mitchell, Frank A. Thompson, and Truman Post Young, all of St. Louis, Mo., on the brief), for appellee Shell Petroleum Corporation.

James P. Kem, of Kansas City, Mo., for appellees White Eagle Oil & Refining Co. and White Eagle Oil Corporation.

Before GARDNER, WOODROUGH, and VAN VALKENBURGH, Circuit Judges.


GARDNER, Circuit Judge.

In these cases, seven in number, actions at law were brought by appellant, city of Sedalia, as plaintiff, against various oil companies to recover taxes due the city by virtue of two certain city ordinances. The action against each of the oil companies is substantially identical, and the issues in one case are determinative of the issues in all the others. By stipulation of the parties, the seven cases were consolidated for trial and presented...

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