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BEARDMORE v. LING

No. 45,397

203 Kan. 802 (1969)

457 P.2d 117

HEBER BEARDMORE, JR., H.K. BEARDMORE, SR., EDNA E. BEARDMORE and ROBERT J. GUTRU, d/b/a BEARDMORE DRILLING COMPANY, a Partnership, Appellees and Cross-Appellants, v. JESSIE MAE LING [substituted for JACK GIBBS], County Treasurer of Hodgeman County, Kansas, et al., Appellants.

Supreme Court of Kansas.

Opinion filed July 17, 1969.

Attorney(s) appearing for the Case

Van Smith, County Attorney, argued the cause, and Lewis C. Carter, of Topeka, was with him on the brief for the appellants.

Carl L. Wettig, of Wichita, argued the cause, and Charles C. McCarter, also of Wichita, was with him on the brief for the appellees and cross-appellants.

The opinion of the court was delivered by

FONTRON, J.:

This is the latest in a series of cases reaching this court from the western reaches of our state involving the assessment of oil and gas properties. The plaintiffs, who are partners doing business as Beardmore Drilling Company, own and operate five oil and gas leases in Hodgeman County. They will be referred to herein either as plaintiffs or as Beardmore.

For the calendar year 1965, the five leases...

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