Gulf Refining Co. v. McFarland

Plaintiff having produced, during the quarterly period ending- March 31, 1923, oil of the gross value of $1,860,856.-29, on which a severance tax of 3 per cent., amounting to $55,825.76, has been imposed, seeks by this suit to have applied as a credit on the amount due for said tax the sum of $35,164.51, which it has heretofore paid for the privilege of severing said oil from the soil, and to enjoin the defendant from collecting any amount beyond the balance due With the statutory penalties.

A rule nisi issued ordering defendant to show cause why the preliminary injunction applied for should…