G & G Mining Co. v. Tax Commission

WADE, Justice.

Archie Garwood, R. C. Gerlach and W. E. Bozman, a partnership commonly known as the G & G Mining Company, petitions this court for a review of a decision of the Tax Commission assessing a mine occupation tax on November 4, 1955, for ore sold in 1954.

The facts are that plaintiff on February -11, 1953, leased for a term of two years a portion of the Mi Vida mining claim owned by the Utex Exploration Company. It mined, removed and sold ore from the leased premises from February 11, 1953, until about November 19, 1954, when the Utex Exploration Company, having cancelled the lease,…