Supreme Court of Oklahoma, 1936

Magnolia Petroleum Co. v. Carter County

Supreme Court of Oklahoma · Decided January 28, 1936 · Welch, McNeill, Phelps, Corn, Gibson

54 P.2d 155; 175 Okla. 572; 1936 OK 87; 1936 Okla. LEXIS 48 (Pacific Reporter, Second Series)

Cases that cite this one

1 later published case cites this decision.

Oklahoma County v. Queen City Lodge No. 197, I. O. O. F. (Okla. 1945)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

WELCH, J.

The property here involved is vacuum plants and vacuum lines leading to wells, and also vacuum lines leading from vacuum plants to gasoline plants, being similar to, if not identically of the same character as the property involved in Shaffer Oil & Refining Co. v. County Treasurer of Creek County, 175 Okla. 6, 52 P. (2d) 76.

The property here involved has the same dual use. and the rule announced in the Shaffer Case is controlling here. Under that rule the county court of Carter county must determine the taxable status of the property here involved on a pro rata basis according' to use. See, also, Magnolia Petroleum Co. v. State, 175 Okla. 11, 52 P. (2d) 81.

The judgment of the trial court is therefore reversed, and the cause remanded, with directions to proceed in accordance with the views herein expressed, and in keeping with the rule announced in Shaffer Oil & Refining Co. v. County Treasurer of Creek County, supra,

McNEILL, C. J.. and PHELPS, CORN, and GIBSON, J.T., concur.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.