Wright v. Imperial Oil & Gas Products Co.

OVERTON, Justice.

This suit is brought to recover $2,086.83, severance taxes, as paid in error by plaintiffs, when the taxes should have been paid by defendant; the payment having been made under a contract for the production of oil and gas. The “lease,” as we shall term it, was granted by plaintiffs to Joseph B. Oheuvront, on March 16, 1918, and, thirteen days later, was assigned by Cheuvront to defendant. In January, 1923, defendant began the production of gas from the premises.

The lease was granted for the purpose, to quote from it, “of prospecting for oil and gas and the production of the…