Fidelity & Deposit Co. of Maryland v. State Ex Rel. Horton

This is an appeal from a judgment of the district court of Payne county in an action by the state, on relation of the county attorney, against the Fidelity & Deposit Company of Maryland, a corporation, and John W. Wilson, as trustee for the Smith Engineering Company. Hereafter we shall refer to the parties as in the trial court.

The third amended petition, upon which the case was tried, alleged the following facts: September 24, 1930, a tax ferret reported that Wilson, as trustee, had possession of personal property, 100,000 barrels of crude oil, which had not been listed, assessed, or…