GMAC v. BOARD OF EQUALIZATION OF BECKHAM COUNTY

GMAC v. BOARD OF EQUALIZATION OF BECKHAM COUNTY
1934 OK 468
36 P.2d 39
169 Okla. 84
Case Number: 24907
Decided: 09/25/1934
Supreme Court of Oklahoma

GENERAL MOTORS ACCEPTANCE CORP.
v.
BOARD OF EQUALIZATION OF BECKHAM COUNTY.

Syllabus

¶0 Appeal and Error--Reversal in Accordance With Confession of Error.
Where in proceedings in this court the defendant in error files a confession of error which is reasonably supported by the authorities and the record in the case, this court will examine the record and thereupon reverse and remand the cause with directions to enter a judgment in accordance with said confession of error. Victor Bldg. & Loan Ass'n v. State, 162 Okla. 101, 19 P.2d 334; In re Protest of Chicago, R. I. & P. Ry. Co., 164 Okla. 264, 23 P.2d 690.

Appeal from District Court, Beckham County; Frank Mathews, Assigned Judge.

Appeal by the General Motors Acceptance Corporation from an order of the district court spreading an assessment upon personal tax rolls, affirming order of the Board of Equalization of Beckham County. Reversed and remanded, with directions.

Wilson & Wilson, for plaintiff in error.
Ralph T. Hood, Co. Atty., for defendant in error.

PER CURIAM.

¶1 This appeal was lodged in this court under date of August 3, 1933. On the 4th day of September, 1934, the defendant ill error filed a confession of error on behalf of the board of equalization of Beckham county, Okla., stating in substance that this court, in cause No. 23874, Grieves v. State ex rel. County Attorney, opinion rendered June 19, 1934, 168 Okla. 642, 35 P.2d 453, decided the questions involved in this proceedings contrary to the contention of the defendant in error, and agreed that the cause may be reversed and remanded, with directions to set aside the order of the district court of Beckham county, Okla., spreading an assessment upon the personal tax rolls in said county for the year 1932 against the said plaintiff in error.

¶2 This court has examined the proceedings and the opinion cited, and is of the opinion that the confession of error should be taken as true and the cause reversed and remanded, with directions.