Liberty Cent. Trust Co. v. Gilliland Oil Co.

ATWFFF, District Judge.

The master found that the defendant estate was and is due to M. F. Tittle, state and county tax collector, the sum of $17,141.85, for taxes for the year 1920, by reason of the ownership of an oil and gas lease in Wichita county, Tex. The county of Wichita assessed ad valorem taxes for the mentioned year in the amount claimed. The exception urged by the receivers to the finding, after a general denial of any indebtedness, is urged on the ground that the defendant company did not own the land, nor any part thereof, on January 1, 1920, that being the date that, under the…