Meyers v. Flournoy

ROGERS, Justice.

Plaintiff is the owner of three producing gas wells and equipment located on an oil and gas lease covering lands in Caddo Parish. Plaintiff was assessed for ad valorem taxes for the years 1941, 1942 and 1943 on the gathering lines, separators, derricks, pumps, boiler- station and- oil tanks used in the operation of the wells and also on the gas wells themselves. When threatened by the sheriff with seizure and sale of the assessed property if the taxes were not paid, plaintiff, under protest, -paid the sheriff $1,078.45, the aggregate amount of the taxes for the years covered…