PROTEST OF OKLAHOMA PIPE LINE CO.

PROTEST OF OKLAHOMA PIPE LINE CO.
1934 OK 285
32 P.2d 719
168 Okla. 231
Case Number: 23597
Decided: 05/08/1934
Supreme Court of Oklahoma

Syllabus

¶0 Hospitals--Care of Tubercular Patients as State Charge--Statute Placing Tax Burden on Counties Unconstitutional in Part.
Under article 21 of the Constitution of Oklahoma, an institution for the care of tubercular patients which is maintained by the state shall be at the expense of the state. That portion of section 5281, O. S. 1931, which attempts to place a portion of that tax burden upon the counties is in violation of the Constitution and inoperative.

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

Protest of the Oklahoma Pipe Line Company against certain tax levy made by the Excise Board of Carter County. Protest sustained, and protestee appeals. Affirmed.

Marvin Shillings, County Attorney, for plaintiff in error.
West, Gibson, Sherman, Davidson & Hull, for defendant in error.

ANDREWS, J.

¶1 This is an appeal by the protestee from a judgment of the Court of Tax Review sustaining the protest of the Oklahoma Pipe Line Company to a certain tax levy for the fiscal year commencing July 1, 1931, made by the excise board of Carter county.

¶2 The protest involves only the item of .109 mill levied for the tubercular and public health fund of the county.

¶3 It was stipulated and agreed between the parties hereto that the question involved is involved in cause numbered 23526, and that the judgment rendered in that action on the issue here presented shall be the judgment in this case. Under that stipulation the judgment of the Court of Tax Review is affirmed, under the rule stated in Protest of Chicago, R. I. & P. Ry. Co., 164 Okla. 114, 23 P.2d 158.