Forbes v. Mid-Northern Oil Co.

HONORABLE HENRY G. RODGERS, District Judge,

sitting in place of MR. JUSTICE GALEN, disqualified, delivered the opinion of the court.

In this cause the defendant in 1927, being the operator of certain oil-wells, withheld out of the money due to plaintiff under an instrument designated “Assignment of Royalty,” money for the purpose of paying the net income tax upon the royalty yielded to plaintiff upon his alleged royalty interest during the calendar year of 1926, claiming the right to do so by virtue of the provisions of Chapter 140, Session Laws of 1927. The plaintiff brought suit to recover…