Gulf Refining Co. v. Bd. of Supervisors

Tlie Circuit Court of Jasper County affirmed an order of the board of supervisors thereof which assessed for ad valorem taxation three salt water disposal systems owned by the appellant Gulf Refining Company and used in the production of oil from wells that were owned and operated by the appellant in that county.

The assessment was for the year 1952 and at the July meeting of the board that year the appellant petitioned that this assessment be cancelled on the ground that the three salt water disposal systems were exempt from ad valorem taxation under the provisions of Section 9417-12, Code of…