Excise Board v. Atchison, T. & S. F. Ry. Co.

This is an appeal from a judgment of the Court of Tax Review by the excise board of Blaine county, hereinafter referred to as protestee.

But one question is presented by the appeal and that is whether or not the court erred in requiring that 5 per,' cent, of the income and revenue accruing to the county from automobile tax and gasoline excise tax be apportioned to the county sinking fund to be used in the payment of principal and interest on a county road bond issue, as required by the provisions of section 12539, O. S. 1931. It is urged that said section has been repealed by subsequent…