SEBITS v. JONES

No. 45,205

202 Kan. 435 (1969)

449 P.2d 551

CARL W. SEBITS, CECIL BURTON, BILL J. PORTER, and DALE M. ROBINSON d/b/a PICKRELL DRILLING COMPANY, a Partnership, Appellants and Cross-Appellees, v. LETHA E. JONES, Treasurer of Kingman County, Kansas; et al., Appellees and Cross-Appellants, and BELMONT TOWNSHIP of Kingman County, Kansas; et al., Appellees.

Supreme Court of Kansas.

Opinion filed January 25, 1969.


Attorney(s) appearing for the Case

Donald L. Cordes, of Wichita, argued the cause, and George B. Powers, of Wichita, and Roy E. Williams, of Kingman, were with him on the briefs for the appellants and cross-appellees.

John C. Woelk, of Russell, argued the cause, and Lewis C. Carter, Robert McDowell and George D. Wagstaff, of Topeka, and Theodore C. Geisert, of Kingman, were with him on the briefs for the appellees and cross-appellants.

Paul R. Wunsch, of Kingman, was on the briefs as attorney for Jt. Common School District No. 1 and Joint Rural High School District No. 8; Theodore C. Geisert, of Kingman, was on the briefs for all other township and school districts, and Max D. Hall, of Anthony, was on the briefs for Harper Hospital District No. 5, appellees.

Tom L. Schwinn, of Wichita, was on the amicus curiae brief for Kansas Independent Oil and Gas Association.


The opinion of the court was delivered by

HATCHER, C.:

This is an appeal from a judgment in an action brought pursuant to K.S.A. 79-2005 to recover ad valorem taxes paid under protest for the year 1965 on oil and gas leases.

Plaintiffs are associated together as a partnership under the firm name of Pickrell Drilling Company and engage in the business of oil production in Kingman County, Kansas. The instant...

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