Large Oil Co. v. Howard
Supreme Court of Oklahoma
Error from District Court, Oklahoma County; John W. Hayson, Judge. Action by the Large Oil Company against E. B. Howard, Auditor of the State of Oklahoma. ErOm a judgment sustaining a demurrer to plaintiff’s petition and dismissing its cause of action, and for costs, plaintiff brings error.
1Opinion of the CourtSharp, C. J.
This ease involves the important question of the power of the state to impose and collect the special tax provided for in chapter 39, Sess. Laws 1916, where the owner of the property sought to be taxed is engaged under authority of the Secretary of the Interior in the production of oil and gas in what formerly constituted the tribal lands of the Osage Nation of Indians in Oklahoma Territory, now Osage county, Okla, The question arises upon the sufficiency of the petition of plaintiff in error, to which the trial court sustained a demurrer.
Two grounds for a reversal of the judgment are urged:…
2Cases cited51 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
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3Cited by18 opinions
- Rich v. DonegheySupreme Court of Oklahoma · 1918
- Oklahoma Tax Commission v. Texas Co.Supreme Court of the United States · 1949
- Jaybird Mining Co. v. WeirSupreme Court of the United States · 1926
- Apache Gas Products Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1973
- Board of Com'rs of Oklahoma County v. RyanSupreme Court of Oklahoma · 1924
13 more not listed; retrieve them via the Exa API.