Homestake Exploration Corp. v. Schoregge

This action was instituted by the Homestake Exploration Company as plaintiff to recover from Toole county certain net proceeds taxes assessed to the plaintiff for the year 1925, on account of royalty oil produced on three separate leased tracts of land, which taxes were paid under protest. A general demurrer was interposed to each of three causes of action stated in the plaintiff’s complaint, which was by the court sustained. The appeal is from the judgment.

It appears that the plaintiff in each instance is the lessee operating real property in the production of oil. There are two kinds of…