In re ST. LOUIS SMELTING & REF. CO.

In re ST. LOUIS SMELTING & REF. CO.
1921 OK 71
198 P. 615
82 Okla. 128
Case Number: 11191
Decided: 03/01/1921
Supreme Court of Oklahoma

In re PROTEST OF ST. LOUIS SMELTING & REFINING CO., GROSS PRODUCTION TAX, 1919.

Syllabus

¶0 Taxation--Gross Production Tax on Mining Property--Validity--Federal Agencies. Affirmed upon authority of In re Protest of Bendelari, Gross Production Tax, 1919, decided January 8, 1921, 82 Okla. 97, 198 P. 606. Ray McNaughton and A. C. Wallace, for appellant. S. P. Freeling, Atty. Gen., and C. W. King, Asst. Atty. Gen., for the State.

McNEILL, J.

¶1 This is an appeal from the action of the State Board of Equalization in overruling protest filed by the St. Louis Smelting & Refining Company regarding its gross production tax for the year 1919. The agreed statement of facts in this case is identical with the agreed statement of facts in the case of In re Protest of Bendelari, Agent, Gross Production Tax, 1919, decided January 8, 1921, 82 Okla. 97, 198 P. 606, and the questions for review are precisely the same in both cases. Under these circumstances, the judgment of the Board of Equalization must be affirmed upon authority of In re Protest Bendelari, Agent, Gross Production Tax, 1919, supra.