Protest of Chicago, R. I. & P. Ry. Co.

This is an appeal from a judgment of the Court of Tax Review denying the protest of the Chicago, Rock Island & Pacific Railway Company against certain tax levies of Oklahoma county for the fiscal year commencing July 1, 1929. The protestant appealed to this court from the judgment as to three items. We will discuss those items separately.

The first item involves the general fund tof Oklahoma county. The record shows that a financial statement and estimate was filed with the county excise board, and that the county excise beard revised and corrected the estimate certified to it by striking…