In Re Moore

The sole question for us to decide in this case, as I view it, is whether the order of the board of equalization of Tulsa county refusing to cancel the assessment of the cattle was appealable.

I agree that, under section 6, ch. 115, S. L. 1933, the board of equalization had jurisdiction of the application to strike the property from the tax rolls. Its jurisdiction is: (a) To raise valuations; (b) To lower valuations; (c) To add omitted property; (d) To cancel assessments of property not taxable.

It does not follow that, because the board had jurisdiction to hear the application to cancel the…