Vaughn v. Martell

The opinion of the court was delivered by

Prager, J.:

This case involves an administrative appeal of two taxpayers from the assessed valuation of a certain oil leasehold interest in Greenwood County. The facts in the case are not greatly in dispute and were found by the district court to be in substance as follows: Appellees are the duly elected, qualified, and acting board of county commissioners and county board of equalization, county clerk, and county treasurer of Greenwood County. Appellants, Henry Martell and the Eureka Drilling Company, are the owners of the oil leasehold interest…