POTTAWATOMIE COUNTY v. LOWDEN

POTTAWATOMIE COUNTY v. LOWDEN
1941 OK 235
115 P.2d 119
189 Okla. 202
Case Number: 30264
Decided: 07/01/1941
Supreme Court of Oklahoma

POTTAWATOMIE COUNTY, EXCISE BOARD
v.
LOWDEN et al.

Syllabus

¶0 SCHOOLS AND SCHOOL DISTRICTS--Power granted by Constitution to vote increase in rate of taxation "for purpose of erecting public buildings" includes implied power to apply portion of proceeds to purchase of necessary permanent equipment of newly constructed building.
The express power granted by section 10, Art. 10, of the Constitution to increase by vote of the people the rate of taxation limited by the Constitution "for the purpose of erecting public buildings in counties, cities, or school districts" carries with it the implied power to apply a portion of the proceeds derived from such increase to the purchase of necessary equipment which permanently becomes a part of such newly constructed buildings.

Appeal from Court of Tax Review,Clarence Mills, James T. Shipman, and J. I. Goins, Judges.

Protest by Frank O. Lowden et al., Trustees of Estate of the Chicago, Rock Island & Pacific Railway Company, Debtor, against certain tax levy by the Pottawatomie County Excise Board. Protest sustained, and the excise board appeals. Reversed.

Claude Hendon, County Atty., and Byron Lamun, Asst. Co. Atty., both of Shawnee, for plaintiff in error.
W. L. Farmer, of Oklahoma City, for defendants in error.

DAVISON, J.

¶1 It has been stipulated between the parties to this appeal that both the facts and law in this appeal are identical with the facts and law involved in cause No. 30265, entitled Pottawatomie County, Excise Board, v. Standish PipeLine Co. et al., 189 Okla. 201, 115 P.2d 118.

¶2 This case is therefore governed by the opinion in cause No. 30265, this day decided.

¶3 The protest is denied.

¶4 WELCH, C. J., CORN, V. C. J., and RILEY, OSBORN, BAYLESS, HURST, and ARNOLD, JJ., concur. GIBSON, J., dissents.