In Re Commercial Credit Co.

The county board of equalization of Hughes county raised the assessed valuation of personal property of the Commercial Credit Corporation, an Oklahoma corporation, and gave notice thereof. The taxpayer made timely appearance and filed its written protest and complaint against such increased assessment. Upon hearing, the equalization board sustained the assessment. (68 O. S. 1941 § 15.41.)

Two days later the taxpayer filed with the county clerk, secretary of the board of equalization, notice of appeal, and thereafter the clerk, as such secretary, filed in the district court the transcript on…