CHICAGO R. I. & P. R. CO. v. EXCISE BD. OF STEPHENS COUNTY

CHICAGO R. I. & P. R. CO. v. EXCISE BD. OF STEPHENS COUNTY
1935 OK 2
40 P.2d 19
170 Okla. 184
Case Number: 25582
Decided: 01/08/1935
Supreme Court of Oklahoma

CHICAGO, R. I. & P. RY. CO.
v.
EXCISE BOARD OF STEPHENS COUNTY

Syllabus

¶0 The syllabus in the case of Lowden et al. v. Excise Board of Pittsburg County, Okl. (Okl. Sup.) 40 P. (2d) 16, is adopted as the syllabus in this case.
Where an appeal has been taken to this court from a decision of the Court of Tax Review, and the parties agree that an opinion of this court decided pending the appeal is decisive of the questions involved, and filed their stipulation to that effect, this court may, where the authorities agreed upon reasonably support the action, render an opinion in accordance with said stipulation.

Appeal from Court of Tax Review.

Proceeding by the Chicago, Rock Island & Pacific Railway Company against the Excise Board of Stephens County. From a judgment of the Court of Tax Review denying a tax protest, the protestant appeals.

Judgment reversed, and cause remanded, with directions.

Where parties filed stipulation that Supreme Court's opinion decided pending appeal was decisive of issues, Supreme Court could render opinion in accordance with stipulation, where authorities agreed on reasonably support action.

W. L. Farmer and Bleakmore, Barry, Farmer & Lee, all of Oklahoma City, for plaintiff in error.
Jerome Sullivan, Co. Atty., and Arthur J. Marmaduke, Asst. Co. Atty., both of Duncan for defendant in error.

PER CURIAM.

¶1 In accordance with the opinion in Lowden et al. v. Excise Board of Pittsburg County, Okl. (Okl. Sup.) 40 P. (2d) 16, this cause is reversed and remanded, with directions to the Court of Tax Review to enter judgment in accordance with the stipulation as follows:

"It is stipulated and agreed that since this appeal was perfected the only question of law involved in this appeal has been settled by this Court in the opinion of this Court in School District No. 33, Choctaw County, Oklahoma, v. A. W. Trice et al., 168 Okl. 344, 32 P. (2d) 906, opinion filed February 16, 1934, and petition for rehearing later denied. It is agreed that the same question of law involved in that case is involved in the present case and that the decision in said cause is in favor of the contention of the plaintiff in error in the case at bar.