Coline Oil Corporation v. State

This is a tax ferret proceeding instituted in the year 1938 before the county treasurer of Carter county, in which the state seeks to assess and collect tax for the years 1921-29, inclusive, on certain salvaged oil well casing which belonged to the Coline Oil Company, a corporation, as the property of the Coline Oil Corporation, the alleged successor of the Coline Oil Company.

Prom an adverse decision before the county treasurer, the plaintiff in error prosecuted its appeal to the county court. Defendant’s demurrer to plaintiff’s evidence was there overruled, judgment rendered for plaintiff,…