Cobb v. Downing

The parties occupy the same position here as in the trial court and will be so designated. The plaintiffs, Mrs. Cobb and husband, A. N. Green, M. G. Cox, and James W. Daugherty, have appealed from an adverse judgment in a suit brought by them against the tax collector, tax assessor, and commissioners’ court of Stephens county to restrain the collection for the year 1925 and to enjoin future efforts to assess and collect as against plaintiffs, nonresidents of Stephens county, taxes based upon the value of gas or oil royalty accruing to plaintiffs from certain lands situated in Stephens county.

A…