# Magnolia Petroleum Co. v. Board of County Com'rs

> Supreme Court of Oklahoma · September 22, 1936 · 178 Okla. 484

URL: https://www.frixlaw.com/law-library/cases/3805302

## Case

- **Full name:** MAGNOLIA PETROLEUM CO. v. BOARD OF COUNTY COM’RS OF McCLAIN COUNTY Et Al.
- **Court:** Supreme Court of Oklahoma
- **Decided:** September 22, 1936
- **Citations:** 178 Okla. 484; 63 P.2d 6; 1936 OK 527; 1936 Okla. LEXIS 869
- **Precedential status:** Published
- **Opinion:** Concurrence by McNEILL
- **Judges:** Bayless, McNeill, Riley, Welch, Corn, Phelps, Gibson, Osborn, Busby
- **Cited by:** 2 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3805302

## Opinion text

McNEILL, C. J.
(specially concurring). I concur in the conclusion which has been reached as to taxability of the oil in question because it appears to me that the oil was held in storage longer than was reason
*489
ably necessary to its proper and orderly transportation. The facts at bar do not bring this case within the rule announced in Kelley v. Rhoads, 188 U. S. 1 , 47 L. Ed. 359 .

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3805302. Public record. Not legal advice.