Legal Opinion
State v. Shamblin
Supreme Court of Oklahoma
Decided May 9, 1939No. 28628PublishedCited by 20 opinions
1Opinion of the CourtCorn, J.
This is a tax ferret proceeding prosecuted by the county attorney of Creek county, wherein the county treasurer, and the county court, on appeal from the ruling of the county treasurer, successively held that nonprodueing oil and gas leases are not subject to ad valorem taxation, and from the final order and judgment of the county court so holding said county attorney brought this appeal.
The case presents the question as to whether the lessee of a nonproducing oil and gas lease is subject to ad valorem taxation under the laws of this state.
The plaintiff in error admits that this court has…
2Cases cited26 opinions
- Kolachny v. GalbreathSupreme Court of Oklahoma · 1910
- Daugherty v. ThompsonTexas Supreme Court · 1888
- Wisconsin Central Railroad v. Taylor CountyWisconsin Supreme Court · 1881
- People Ex Rel. International Navigation Co. v. BarkerNew York Court of Appeals · 1897
- In Re Indian Territory Illuminating Oil Co.Supreme Court of Oklahoma · 1914
21 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Cate v. Archon Oil Co., Inc.Supreme Court of Oklahoma · 1985
- Phillips Petroleum Co. v. JonesCourt of Appeals for the Tenth Circuit · 1949
- Halliburton Oil Producing Co. v. GrothausSupreme Court of Oklahoma · 1998
- Oklahoma Industries Authority v. BarnesSupreme Court of Oklahoma · 1988
- Continental Supply Co. v. MarshallCourt of Appeals for the Tenth Circuit · 1945
15 more not listed; retrieve them via the Exa API.