Santa Rita Oil & Gas Co. v. State Board of Equalization

Plaintiff, the owner of a producing oil and gas lease on certain lands within the Blackfeet Indian Reservation, brought this original proceeding to secure an injunction against the State Board of Equalization and the individual members thereof in their official capacity, to enjoin them from collecting the “corporation license tax,” the “operators’ net proceeds tax,” the “gross production tax,” and the “royalty owners’ net proceeds tax” arising out of the production and recovery of oil from the leased lands and premises.

Plaintiff in its complaint alleges its corporate capacity and the official…