Board of Equalization v. Carter Oil Co.

This is a tax case coming from Carter county, the Honorable Asa E. Walden being the judge. The decision of this court, in part, as now rendered, reverses the action of the lower court in exempting from taxation the property of the Carter Oil Company, but sustains it in part on grounds untenable, as the matter appears to me. The premises of the opinion in this ease appear to be sound. The deductions, however, are not dependable.

A statement of the ease, from the brief of the Carter Oil Company, is as follows:

“We believe a brief restatement, of the facts in this case will serve to clarify the…