HARPER COUNTY EXCISE BD. v. ATCHISON T. & S. F. RY. CO.

HARPER COUNTY EXCISE BD. v. ATCHISON T. & S. F. RY. CO.
1943 OK 266
140 P.2d 596
192 Okla. 701
Case Number: 31443
Decided: 08/03/1943
Supreme Court of Oklahoma

HARPER COUNTY EXCISE BOARD
v.
ATCHISON, T. & S. F. RY. CO.

Syllabus

¶0 TAXATION--Appeal from Court of Tax Review--Dismissal of appeal where petition in error not filed within ten days after notice of filing transcript.
That portion of Initiative Act No. 100 (68 O. S. 1941 § 337) requiring the party appealing to file in said cause with the Clerk of the Supreme Court a petition in error within ten days after the filing of the transcript on appeal means ten days after notice of the filing of the transcript on appeal and is mandatory, and, where the same is not complied with, the appeal will be dismissed by this court upon its attention being called thereto.

Appeal from Court of Tax Review; Marvin Shilling, James T. Shipman, and Clarence Mills, Judges.

Proceeding by the Harper County Excise Board to review order of the Court of Tax Review in favor of the Atchison, Topeka & Santa Fe Railway Company. Dismissed.

Merle Lansden, of Beaver, for plaintiff in error.
Mastin Geschwind, and Rainey, Flynn, Green & Anderson, all of Oklahoma City, for defendant in error.

PER CURIAM.

¶1 This is an appeal by Harper County, Okla., Excise Board against Atchison, Topeka & Santa Fe Railway Company from an order of the Court of Tax Review entered on the 23rd day of December, 1942. The transcript of the proceeding was filed on May 25, 1943, and due notice of the filing given on the same date.

¶2 The appeal is dismissed on the authority of Harper County Excise Board v. Phillips Pipe Line Co., 192 Okla. 700, 140 P.2d 596, this day decided, and the syllabus in that cause is adopted as the syllabus herein.

¶3 CORN, C.J., GIBSON, V.C.J., and RILEY, OSBORN, BAYLESS, WELCH, HURST, DAVISON, and ARNOLD, JJ., concur.