VAUGHT, District Judge.
The plaintiff purchased three ranches in Oklahoma as follows: Pontotoc Ranch, Johnston County, March 17, 1937; Goodman Ranch, Carter County, May 29, 1937; and Westheimer & Daube Ranch, Carter County, August 24, 1937. When said purchases were made there were no agreements between grantors and grantee as to who should pay the 1937 ad valorem taxes. Ad valorem taxes for the year 1937 were paid by the plaintiff to the proper tax collecting...
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