Stone v. W. G. Nelson Exploration Co.

This is a suit brought by the appellee, W. G. Nelson Exploration Company, to recover the sum of $1,185.69 paid to the appellant A. H. Stone, Chairman of the State Tax Commission, in taxes levied and collected under Section 30110, Code 1942, as a tax “Upon every person *202engaging or continuing in this state in the business of contracting for a fixed price, commission, fee or wage, to . . . drill ... oil wells . . . when the gross amount of the total contract price or the gross amount received as compensation exceeds the sum of $3,000.00, . . .. ” The tax sought to he levied hy this statute is…