Bonaparte v. Nelson

ANDREWS, .1.

(dissenting). I dissent from the opinion in this cause, both as to the law and the conelnsion. I concurred in the opinion, but in the petition for rehearing and in the oral argument thereon, my attention has been called to certain facts shown by the record that were not called to my attention at the time the opinion was under con sideration. I express my views as fo.lows:

George P. Nelson was the owner of certain real estate in Oklahoma county which had been assessed on an ad valorem bs.sis for the fiscal year beginning July 1, 1927. He paid the tax thereon under protest at the…