Payne County Ex Rel. v. Empire Petroleum Co.

Opinion by

RAY,. C.

January 17, 1922. J. H. Brown, tax ferret, filed . with the county treasurer of Payne county his report showing that for the years 191S. 1919,- and 1920. the Empire Petroleum Company and the Empire Refineries. Jnc., owned crude oil, fuel oil, and refined oil of the value of $500,000, stored in tanks at the refinery in Payne county, which had not been assessed or extended upon the tax roll for either of said years. Upon hearing, the county treasurer concluded that the Empire Petroleum Company owned no property in that county during either of the years mentioned; that' the…