PROTEST OF ST. LOUIS-S F. RY. CO.

PROTEST OF ST. LOUIS-S F. RY. CO.
1931 OK 508
2 P.2d 944
151 Okla. 126
Case Number: 22212
Decided: 09/08/1931
Supreme Court of Oklahoma

PROTEST OF ST. LOUIS-S F. RY. CO.

Syllabus

¶0 1. Taxation--Proceeding Before Court of Tax Review of Equitable Nature--Review of Judgments.
A proceeding before the Court of Tax Review partakes of the nature of an equitable proceeding, and a judgment of that court on a question of fact will not be reversed unless it is clearly beyond the weight of the evidence.
2. Highways -- Right of County Excise Board to Levy Two Mill Road Drag Tax--Statute.
The provisions of section 10203, C. O. S. 1921, requiring the designating of dragable roads and the appointment of a township superintendent, are directory and not prerequisite and jurisdictional to the right of the county excise board to levy a road drag tax of two mills for road drag purposes.
3. Same--Judgment of Court of Tax Review Sustained.
Record examined, and held to support the judgment of the Court of Tax Review.

Appeal from Court of Tax Review; Porter Newman, O. C. Wybrant, and Asa E. Walden, Judges.

In the matter of the protest of the St. Louis-San Francisco Railway Company against certain tax levies made by the Excise Board of Oklahoma County. From judgment of the Court of Tax Review, the protestant appeals. Affirmed.

Cruce & Franklin and E. T. Miller, for protestant.
Lewis R. Morris, Co. Atty., B. C. Logsdon, and John F. Eberle, Asst. Co. Atty., for protestee.

ANDREWS, J.

¶1 This is an appeal by the protestant from a judgment of the Court of Tax Review denying the protest of the St. Louis-San Francisco Railway Company against certain Oklahoma county township levies for the drag fund for the official year commencing July 1, 1930.

¶2 There is herein involved the validity and application of section 10203, C. O. S. 1921, and in addition thereto it is here contended that the evidence is not sufficient to support the judgment of the Court of Tax Review.

¶3 In Re Protest of Bliss, 142 Okla. 1, 285 P. 73, this court held:

"A proceeding before the Court of Tax Review partakes more of the nature of an equitable proceeding, and a judgment of that court on question of fact will not be reversed unless it is clearly beyond the weight of the evidence."

¶4 In our opinion the judgment of the Court of Tax Review is not clearly beyond the weight of the evidence.

The other questions of law presented were determined by this court in Re Protest of St. Louis-S. F. Ry. Co., 149 Okla. 45, 299 P. 184, and in Re Protest of St. Louis-S. F. Ry Co., 149 Okla. 53, 299 P. 190. There in this court held:

"The provisions of section 10203, C. O. S. 1921, requiring the designating of dragable roads and the appointment of the township superintendent, are directory and not prerequisite and jurisdictional to the right of the county excise board to levy a road drag tax of two mills for road drag purposes."