Town of Heidelberg v. Jasper County

The Town of Heidelberg filed its suit against Jasper County to recover $44,268.85, being the difference between the amount claimed by the Town, to~wit: $72,-250.13, and the amount actually paid by the county, to-wit: $27,981.28, by reason of oil severance tax funds returned to the county. Issue was joined; and at the conclusion of the hearing, the trial judge, sitting as both judge and jury, found for the county, and dismissed the cause with prejudice. From the judgment entered, the Town appeals.

*151The controversy arose in this way: There are a number of oil wells in the Town of Heidelberg, and,…