MAGNOLIA PETROLEUM CO. v. OKLAHOMA TAX COMMISSION

No. 32678.

207 Okla. 367 (1952)

249 P.2d 992

MAGNOLIA PETROLEUM CO. v. OKLAHOMA TAX COMMISSION.

Supreme Court of Oklahoma.

Rehearing Denied September 30, 1952.

Application for Leave to File Second Petition for Rehearing Denied November 5, 1952.


Attorney(s) appearing for the Case

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

R.F. Barry, Oklahoma City, for defendant in error.

Mac Q. Williamson, Atty. Gen., and James C. Harkin, Asst. Atty. Gen., Oklahoma City, amicus curiae.


BINGAMAN, J.

The Oklahoma Tax Commission served notice of assessment upon the Magnolia Petroleum Company, levying gross production taxes and proration taxes against the oil and gas production from the company's seven-eighths working interest in leases on lands held in trust by the United States for the so-called "Wild Tribes" of Indians, which leases were owned and operated by the plaintiff in error. The taxes so assessed were for the period from June 1, 1942, to...

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