Oregon Basin Oil and Gas Company v. Ohio Oil Company

*267OPINION

ILSLEY, Justice.

The Oregon Basin Oil & Gas Company, the plaintiff and appellant, brought suit against The Ohio Oil Company, defendant and respondent, to recover some $11,828.99, which sum was deducted from the royalty interest of the appellant by respondent as and for what was claimed to be appellant’s share of the tax on appellant’s interest in the production of oil. The case was tried upon an agreed statement of facts and judgment was entered dismissing appellant’s cause of action, whereupon a direct appeal was taken to this court.

A summary of the agreed statement of facts shows that…