KEWANEE OIL & GAS CO. v. STATE

KEWANEE OIL & GAS CO. v. STATE
1935 OK 599
45 P.2d 515
172 Okla. 424
Case Number: 26031
Decided: 05/28/1935
Supreme Court of Oklahoma

KEWANEE OIL & GAS CO.
v.
STATE

¶0 Appeal and Error--Reversal in Accordance With Confession of Error.
Where an appeal is taken to this court from an order of the county court ordering omitted property to be assessed, and a party representing the state files in this court a confession of error, this court will examine the record and the authorities filed in support of the proceedings, and if the facts and the law warrant, will, upon the filing of a confession of error, vacate the order and judgment rendered in accordance with the confession of error. Deep Rock Oil Corp. v. State, 167 Okla. 324, 29 P.2d 618.

Appeal from County Court, Tulsa County; John P. Boyd, Judge.

Proceedings by the State for assessment of omitted property. From an order assessing the property for taxation, the Kewanee Oil & Gas Company appeals. Reversed and remanded, with directions.

West & Davidson, for plaintiff in error.
Monnet & Savage and Holly L. Anderson, Co. Atty, for defendant in error.
R. H. Hudson and Maxwell M. Mahany, amici curiae.

PER CURIAM.

¶1 This proceeding was begun in the county court of Tulsa county on the 30th day of August, 1983, by the filing in said court of a transcript on appeal from the county treasurer of Tulsa county, and thereafter an order was entered by the court assessing the property involved in the proceeding for taxation. Petition in error together with transcript of the proceedings were filed herein November 26, 1934; on May 11, 1935, a confession of error was filed by the county attorney of Tulsa county, the last paragraph of which is as follows:

"The defendant in error, therefore, confesses error in matter of fact, not of law, and suggests to the court that upon this confession of error in matter of fact the court reverse and remand this cause to the county court of Tulsa county, Okla., with directions to said court to dismiss the proceedings in that court."