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MAGNOLIA PETROLEUM CO. v. OKLAHOMA TAX COMMISSION

No. 32678.

207 Okla. 366 (1947)

249 P.2d 990

MAGNOLIA PETROLEUM CO. v. OKLAHOMA TAX COMMISSION.

Supreme Court of Oklahoma.

Rehearing Denied January 27, 1948.

Attorney(s) appearing for the Case

Walace Hawkins, Dallas, Tex., and Robert W. Richards, Oklahoma City, for plaintiff in error.

E.L. Mitchell, Edmund J. Armstrong and C.W. King, Oklahoma City, for defendant in error.

WELCH, J.

This appeal tests the validity of certain tax assessments, the gross production and oil excise tax, made against the Magnolia Petroleum Company for oil production under departmental leases on restricted lands or trust title lands of Pottawatomie, Apache, Comanche, Otoe and Missouri Indians.

When the commission served notice of such assessments the company filed its protests, the several notices and protests being consolidated for hearing. After hearing...

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