Supreme Court of the United States February 13, 1933, Nos. 356, 357 (Indian Territory Illuminating Oil Co. v. Board of Equalization of Tulsa Cty.)

Mr. Chief Justice Hughes

delivered the opinion of ■ the Court.

These cases present the question of the validity of

ad valorem,

taxes upon crude oil belonging to petitioner, Indian Territory Illuminating Oil Company, and held by it in its storage tanks in Tulsa County and Payne County, Oklahoma.