Tulsa County Excise Board v. St. Louis -S. F. R. Co.

One of the three questions presented involves the protest of a portion of the county general fund levy upon the theory that there was a greater surplus of revenue which should have been used in the calculation of the levy than the amount actually used by the excise board. The item consists of $1,469.25 on h'and at the ’end of the fiscal year 1934-35 from collection of prior years’ taxes in excess of the requirements for the years in which the levies were made. This money was derived from prior levies for free fair purposes. Although there were no outstanding unpaid warrants for the years in…