Oklahoma Tax Commission v. Rittenhouse

OSBORN, Y. O. J.

This action was instituted in the district court of Oklahoma county by F. A. Rittenhouse, hereinafter referred to as plaintiff, against the Oklahoma Tax Commission and Ray O. Weems, State Treasurer, hereinafter referred to as defendants, to recover certain gross production taxes paid under protest. From a judgment in favor of plaintiff, defendants have appealed.

The record discloses that in 1930 the Eas-on Oil Company, under contract with the owners of an oil and gas lease in Logan county, drilled a producing oil well, on the tract 'and thereby became the owner of an undivided…