Gypsy Oil Co. v. Oklahoma Tax Commission

McDERMOTT, Circuit Judge.

Plaintiff seeks to enjoin the enforcement of the act of the Oklahoma Legislature of April 10, 1933 (chapter 132, S. L. 1933) in so far as it attempts to impose a tax of %th of a cent per barrel on oil produced under leases made with the Osage Tribe of Indians. The bill alleging that the act contravened the Federal Constitution in that it undertook to tax an agency of the federal government, and a preliminary injunction being prayed for, a statutory court of three Judges was assembled as provided by section 266 of the Jud. Code, 28 USCA § 380. Upon that hearing, it was…