Legal Opinion
Oklahoma Ex Rel. Oklahoma Tax Commission v. Barnsdall Refineries, Inc.
Supreme Court of the United States
Decided January 6, 1936No. 116PublishedCited by 17 opinions
1Opinion of the CourtJustice Stone
This case presents the single question whether an Oklahoma tax of % of a cent per barrel on oil produced in the state, c. 132, Oklahoma Session Laws, 1933, when applied to oil produced by lessees of lands of the Osage Tribe of Indians in Osage County, Oklahoma, is within the congressional enactment consenting to a state tax upon the production of such oil. The challenged tax is paid into the State Treasury and used -to defray the expenses of administering the State Oil and Gas Proration Law. The Oklahoma Supreme Court held that the tax is not within the congressional consent and accordingly…
2Cases cited7 opinions
- Burnet v. Coronado Oil & Gas Co.Supreme Court of the United States · 1932
- Gillespie v. OklahomaSupreme Court of the United States · 1922
- Indian Territory Illuminating Oil Co. v. OklahomaSupreme Court of the United States · 1916
- Group No. 1 Oil Corp. v. BassSupreme Court of the United States · 1931
- Large Oil Co. v. HowardSupreme Court of the United States · 1919
2 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Oklahoma Tax Commission v. Texas Co.Supreme Court of the United States · 1949
- Spurlock v. SatterfieldCourt of Appeals for the Sixth Circuit · 1999
- Reconstruction Finance Corporation and Federal Facilities Corporation v. The State of TexasCourt of Appeals for the Fifth Circuit · 1956
- Apache Gas Products Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1973
12 more not listed; retrieve them via the Exa API.