Ohio Oil Co. v. Payne

The Ohio Oil Company, a corporation, brought suit in the district court of Creek county, Okla., against H. L. Payne, county treasurer of Creek county, to recover the sum of $375.76 for taxes paid under protest. Jury was waived and "the case tried to the court. Judgment was rendered for defendant, and the plaintiff has appealed. Parties will be referred to as they appeared in the trial court.

This controversy grew out of the following circumstances: The county assessor raised the valuation on some of a number of items voluntarily rendered for taxation by the Ohio Oil Company for the year 1937;…