J. RAY McDERMOTT & CO. v. HUDSON

No. 2888.

348 P.2d 73 (1960)

J. RAY McDERMOTT & CO., Inc., a Corporation, Appellant (Plaintiff below), v. Walter W. HUDSON, Richard J. Luman and William M. "Scotty" Jack, Constituting the Board of Equalization and Public Service Commission of the State of Wyoming, Appellees (Defendants below).

Supreme Court of Wyoming.

January 7, 1960.


Attorney(s) appearing for the Case

Guy & Phelan and Ward A. White, Cheyenne, for appellant.

Thomas O. Miller, Atty. Gen., and Ralph M. Kirsch, Sp. Asst. Atty. Gen., for appellees.

Before BLUME, C.J., and PARKER and HARNSBERGER, JJ.


Mr. Justice PARKER delivered the opinion of the court.

In January 1957 the State Board of Equalization1 directed all owners, lessees, and operators of producing oil wells to return to the board for assessment purposes the amount of their 1956 production; and in response thereto J. Ray McDermott & Co., Inc., producers of oil in the Ash Creek Field, Sheridan County, filed a return showing its gross 1956 production of 507,255 barrels...

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