Love v. Silverthorn

This action involves the constitutionality of the Intangible Tax Law, art. 4, ch. 66, S. L. 1939. It was brought by plaintiff, Love, against de fendant, Silverthorn, county treasurer of Lincoln county, for a writ of mandamus commanding the defendant to accept, on a promissory note held by plaintiff, tax as required by section 12363, O. S. 1931, 68 Okla. St. Ann. § 511, and certify on such note its exemption from all other taxes as required by that section. Defendant refused to accept the tax or so certify the note, and in his response to the alternative writ justified his refusal on the…