Carter v. Collins

The plaintiff is a citizen by blood of the Choctaw Tribe of Indians of 1/32 quantum of Indian blood.

In the years 1917 to 1923, inclusive, plaintiff paid gross production taxes to the state on oil produced from his allotment of land in tile total amount of $5,842.33. Plaintiff claims that such oil production was exempt from such tax, and here seeks recovery of the sums paid. Plaintiff did not pay such tax under protest and seek recovery thereof as authorized by sections 12665 and 12666, O. S. 1931, which were in force when the tax payment's were made. Plaintiff bases hls action on section 3,…