Legal Opinion

Board of County Com'rs v. Johnson Oil Refining Co.

Supreme Court of Oklahoma

Decided December 20, 1932No. 23218, 23219, 23334, 23342PublishedCited by 8 opinions

1Opinion of the CourtRiley, J.

Causes Nos. 23218 and 23219 originated in the county treasurer's office of Pawnee county. They were begun by the tax ferret. Appeals were taken to the county court and tried there by stipulation upon the same evidence. The appeals here are separate. The county court directed (the entry upon the tax rolls of the taxable value of 380 tank cars owned by the Johnson Refining Company for the years 1925-28, inclusive. The taxable situs was found to be at Cleveland, Pawnee county, Okla. Prom the county court appeals were perfected to this court.

Cause No. 123342 originated in the board of…

2Cases cited4 opinions

  1. Prairie Cattle Co. v. WilliamsonSupreme Court of Oklahoma · 1897
  2. Travis v. Dickey, Co.Supreme Court of Oklahoma · 1924
  3. Gulf Refining Co. v. TillinghastSupreme Court of Louisiana · 1922
  4. State ex rel. White v. Estate of TimbrookMissouri Court of Appeals · 1910

3Cited by8 opinions

  1. Johnson Oil Refining Co. v. Oklahoma Ex Rel. MitchellSupreme Court of the United States · 1933
  2. Johnson Oil Refining Co. v. State of Oklahoma Ex Rel. Mitchell, County Attorney (Three Cases)Supreme Court of the United States · 1933
  3. Shaffer Oil & Refining Co. v. County TreasurerSupreme Court of Oklahoma · 1935
  4. Lewis & Holmes Motor Freight Corp. v. City of AtlantaSupreme Court of Georgia · 1943
  5. Board of County Com'rs v. Johnson Oil Refining Co.Supreme Court of Oklahoma · 1934

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