State Ex Rel. Board of Com'rs v. Oklahoma Tax Commission

I concur in tfc® opinion of Mr. Justice HURST herein. But lest the scope of the majority opinion be considered too broad, I point out that the Legislature did not purport to repeal the 1937 act levying the tax, thereby creating a surplus of funds on hand, nor did the Legislature purport to make a finding of the existence of a surplus in said fund not needed for the purpose originally intended. In either event, a different question would be presented for determination. See State ex rel. Sathre v. Hopton, 66 N. D. 313, 265 N. W. 395; State v. Board of Com’rs of Butler County, 77 Kan. 527, 94 P.…