O'Connor v. Quintana Petroleum Co.

Mr. Judge Smedley

of the Commission of Appeals delivered the opinion for the Court.

The State of Texas filed this suit against plaintiff in error Thomas O’Connor in Refugio County for the recovery of state and county ad valorem taxes, together with interest and penalties, due for the year 1936 on account of his alleged ownership of an interest in the oil, gas and other minerals in 4000 acres of land in Refugio County and for foreclosure of lien. The petition describes the property as being a mineral interest reserved by O’Connor in an oil and gas lease of said land executed by him to Quintana…