Going v. Shaffer

This action was commenced by C. B. Shaffer against the county treasurer of Payne county, Okla., to recover taxes paid under protest.

The testimony discloses that C. B. Shaffer was the owner of extensive oil interests in Oklahoma during the year 1917, and had several hundred producing wells; that, from 1915 and through part of the year 1917, there was a limited market for crude oil, and, on that account, the said Shaffer erected a number of large steel tanks for the storage of the oil produced from his wells. There were small receiving tanks on the lease to take care of the oil as it came from…