Legal Opinion
In Re Assessment of Champlin Refining Co.
Supreme Court of Oklahoma
Decided December 13, 1927No. 16891PublishedCited by 3 opinions
1Opinion of the Court
TEEHEE, C.
Complainant, the Champlin Refining Company, a corporation, with pipe line properties in Garfield, Kay, Noble and Pawnee counties, connecting with its storage tanks at Enid, failed to file its annual return. By reason thereof, respondent, the State Board of Equalization, on June 15, 1925, made an arbitrary and tenative assesment of $315,000 for purposes of taxation for the year 1925 against the properties of complainant as a public service corporation.
Complainant filed its protest against the action of respondent on the grounds, in substance : That the operation of its pipe lines in…
2Cases cited3 opinions
- Pierce Oil Corp. v. Phoenix Refining Co.Supreme Court of the United States · 1922
- Pierce Oil Corporation v. Phoenix Ref. Co.Supreme Court of Oklahoma · 1920
- Sells v. ButtsSupreme Court of Oklahoma · 1920
3Cited by3 opinions
- Pure Oil Pipe Line Co. v. CornishSupreme Court of Oklahoma · 1933
- Bland v. MorseSupreme Court of Oklahoma · 1930
- Reagan County Purchasing Co. v. StateCourt of Appeals of Texas · 1937