State Ex Rel. Oklahoma Tax Commission v. Westheimer & Daube

This action was brought by Westheimer & Daube, a copartnership, to cancel a tax warrant, directed by the Oklahoma Tax Commission to the sheriff of Carter county, commanding him to levy upon and sell property of the partnership for the purpose of collecting gross production taxes alleged due the state.

Max Westheimer, one of the partners, having died since the appeal was lodged here, the cause is revived as to him in the name of the surviving partners, in accordance with the stipulation of the parties filed herein.

The partners owned an • oil and gas lease obtained from the guardian of Lindsy…