In re BLAINE

In re BLAINE
1931 OK 14
300 P. 377
149 Okla. 161
Case Number: 20229
Decided: 01/27/1931
Supreme Court of Oklahoma

Protest of BLAINE et al.

Syllabus

¶0 Municipal Corporations -- Taxation -- Case Followed.
Under stipulation of parties, the decision of this court in the case of J. R. Jones, County Treasurer of Okmulgee County v. Chas. Blaine, No. 20026, 149 Okla. 153, 300 P. 369, is determinative of the issues in this case, and the rules of law therein announced, in so far as they are applicable herein, are announced as the law of this case.

Error from Court of Tax Review; T. G. Chambers, Hal Johnson, and Harve L. Melton, Judges.

In the matter of the protest of Charles Blaine et al. against certain tax levies made by the Excise Board of Okmulgee County. From the judgment, protestants appeal. Affirmed.

A. N. Boatman and L. L. Cowley, for protestee.

Stone, Moon & Stewart, for protestants.

ANDREWS, J.

¶1 This is an appeal from an order of the Court of Tax Review denying the protest of Charles Blaine et al. against alleged illegal and excessive tax levies for the fiscal year beginning July 1, 1928, made by the county excise board of Okmulgee county. The protestants appeal. The appeal involves a library levy made under the provisions of chapter 7, S. L. 1927, and a sinking fund levy.

¶2 The parties herein have stipulated that the issues in this cause shall be submitted to this court for its consideration on the briefs filed in this court in the case of J. R. Jones, County Treasurer of Okmulgee County, v. Charles Blaine, No. 20026, 149 Okla. 153, 300 P. 369.