Mullican v. Smith
Supreme Court of Oklahoma
Error from District Court, Grady County; Will Linn, Judge. Action by Pearl Harwell Smith against H. N. Mullican, County Treasurer, to recover payment of taxes made under protest. Judgment for plaintiff, and defendant brings error.
1Opinion of the Court
McNBILL, j.
Pearl Harwell Smith, a member of the Kiowa Tribe of Indians, was the owner of certain land in Grady county, consisting of her allotment, which it is admitted was not subject to taxation; also a part of the allotment of her deceased mother, which it is admitted was taxable. The two tracts of land were adjoining and were assessed as one parcel for the year 1916, and sold for taxes in 1917 to Levy Brothers, of Chicago, and a tax certificate issued to them, which they still hold. On August 9, 1918, the taxes and penalty assessed against said land amounted to $107.31, and plaintiff paid…
2Cases cited1 opinion
- State ex rel. Merrell v. Adam Snyder, Co. Treas.Nebraska Supreme Court · 1892
3Cited by3 opinions
- Grubb v. Smiley, Co.Supreme Court of Oklahoma · 1929
- Billingsley v. NorthSupreme Court of Oklahoma · 1956
- St. Louis-S. F. Ry. Co. v. HendricksonSupreme Court of Oklahoma · 1927