Empire Pipe Line Co. v. Excise Board of Logan County

GIBSON. J.

This cause originated in the Court of Tax Review, wherein plaintiffs in error sought by proper protest to compel the reduction of ad valorem tax levy for current expenses of school district No. 54 of Logan county for the fiscal year 1936-1937. From a judgment denying the protest the taxpayers have appealed. The plaintiffs is error are referred to herein as protestants, and defendant in error as defendant or the excise board.

The question presented on this appeal is whether or not the excise board is required by the provisions of the 1931 and 1933 Income Tax Laws to reduce the rate of…