Sheppard v. Stanolind Oil & Gas Co.

McCLENDON, Chief Justice.

Suit by the Stanolind (appellee, Stanolind Oil & Gas Company) against the State Treasurer, Comptroller and Attorney General to recover certain excise (oil production) taxes paid by the Stanolind upon demand of the Comptroller, into the “Suspense Account” of the State Treasury under protest and in compliance with the provisions of Vernon’s Ann.Rev.Civ.St. Art. 7057b. The amount so paid represented the 2% cents per barrel gross production tax which the Comptroller asserted to be due the State upon that portion of the oil out of which, in addition to its royalty and cash…