Legal Opinion
In Re Assessment of Chickasha Cotton Oil Co.
Supreme Court of Oklahoma
Decided November 9, 1920No. 10668PublishedCited by 14 opinions
Error from District Court, Grady County; Will Linn, Judge. Action to determine the valuation of corporate property of the Chickasha Cotton Oil Company for taxation purposes.
1Opinion of the CourtHiggins, J.
This company for the year 1918 rendered to the assessor of Grady county its property for taxation, showing that out of its capital and profits it had invested in raw products of the value of $3,169,364. It is claimed by the company that under section 1, ch. 44, Sess. Laws 1915, raw products are exempt from taxation. This section is as follows:
“All property in this state, whether real or personal, including the property of corporations, banks and bankers, except such as is exempt, shall be subject to taxation; provided, that no farm products while remaining in the raw state, such as cotton,…
2Cases cited5 opinions
- In Re Gross Production Tax of Wolverine Oil Co.Supreme Court of Oklahoma · 1915
- In Re Oklahoma Nat. Life Ins. Co.Supreme Court of Oklahoma · 1918
- In Re Western Union Telegraph Co.Supreme Court of Oklahoma · 1911
- In Re Assessment of Osage & Oklahoma Gas Co.Supreme Court of Oklahoma · 1912
- Central Light & Fuel Co. v. State Board of EqualizationSupreme Court of Oklahoma · 1915
3Cited by14 opinions
- Application of Oklahoma Turnpike AuthoritySupreme Court of Oklahoma · 1950
- Home-Stake Production Co. v. Board of EqualizationSupreme Court of Oklahoma · 1966
- State v. Atlantic Oil Producing Co.Supreme Court of Oklahoma · 1935
- In Re Assessment of PriceSupreme Court of Oklahoma · 1923
- In Re DiehrSupreme Court of Oklahoma · 1935
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