W. R. Britton v. Dowell, Inc., a Corporation

LEWIS, Circuit Judge.

Upon an earlier consideration of this case on appeal, 237 F.2d 630, this court set aside a judgment in favor of plaintiff-appellee upon the sole ground that appellee had failed to allege and prove compliance with the provisions of the Oklahoma intangible property tax law, 1 such compliance being a jurisdictional prerequisite to recovery upon a cause of action involving a promissory note. Pfrimmer v. Tidwell, 207 Okl. 605, 252 P.2d 123; Pfrimmer v. Tidwell, 205 Okl. 262, 236 P.2d 978; Edmonds v. White, 203 Okl. 231, 219 P.2d 1007. The mandate read:

“The judgment below is…