State v. Triangle Drilling Co.

MOISE, Justice.

This suit involves a tax alleged to be due the State under the provisions of Act No. 25 of the Second Extra Session of 1935, as amended by Act No. 5 of,the Fourth Extra Session of 1935. The district court rejected the State’s demand and it has appealed.

After this appeal was lodged in this Court and upon motion duly filed here by counsel for both plaintiff and defendant, W. A. Cooper, Collector of Revenue, and A. J. Hodges Industries, Inc., were substituted as parties plaintiff and defendant, respectively.

The record contains an agreed stipulation of fact in which it is admitted…