Mid-Northern Oil Co. v. Walker

By Chapter 266, Laws of 1921 (sees. 2397-2408, Rev. Codes 1921), every person engaged in producing petroleum or other mineral or crude oil within this state is required to pay to the state annually a license tax equal to one per centum of the gross value of the oil so produced during the year. The Mid-Northern Oil Company is a domestic .corporation actively engaged in the production of crude petroleum within this state, but claims exemption from the operation of the statute above. It refuses to pay the tax, and, to avoid a multiplicity of suits, and as well the penalty provided by the Act for…