(Download) "Norum v. Ohio Oil Co. Et Al." by Supreme Court of Montana ~ Book PDF Kindle ePub Free

January 04, 2021

eBook details

Title: Norum v. Ohio Oil Co. Et Al.
Author : Supreme Court of Montana
Release Date : January 28, 1928
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 66 KB

Description

Oil and Gas ? License Tax Payable by Lessee or Operator ? Account Stated ? Nature of Contract ? Mistake of Law ? Rights Under Contract Determinable on State of Law Existent at Time of Making It ? Compromise and Settlement. Oil and Gas ? License Tax Payable by Lessee or Operator. 1. Held, under section 2398, Revised Codes 1921, as amended by Chapter 67, Laws of 1923, imposing a license tax upon persons engaged in carrying on the business of producing crude oil within the state of two per centum of the total gross value of oil produced, that the tax is payable by the lessee or operator and not by the land owner or lessor. License Taxes ? Legislature not Required to Tax All Occupations Equally. 2. In the imposition of a license tax, the legislature is not required to tax all occupations equally or uniformly; it may tax