Standish Pipe Line Co. v. Oklahoma County Excise Board

GIBSON, V. C. J.

This is an appeal from a judgment of the Court of Tax Review denying taxpayers’ protest of an alleged excessive levy for the general fund of Oklahoma county for the fiscal year 1942-1943.

The protest questions the legality of a certain charge made against the cash on hand in said fund at the close of the fiscal year 1941-1942 for an alleged obligation contracted during that year, but remaining unpaid.

In the instant case the board of county commissioners under date of August 5, 1941, entered into a contract with a certain firm whereby the latter agreed to furnish the county a…