Northern Pacific Railway Co. v. Gas Development Co.

Plaintiff brought this action to recover the amounts paid by it to the county treasurer of Fallon county for taxes levied and assessed on royalty paid to plaintiff by defendant for natural gas produced from property in Fallon county, Montana.

The complaint is in two1 counts, the first, for such taxes paid in the year 1931, and the second, for taxes paid in the year 1932. It is alleged therein that plaintiff was the owner of certain land in the above county containing natural gas in the year 1926; that it entered into a written contract with Minnesota Northern Power Company, a corporation,…