Tulsa County, Excise Board v. Texas-Empire Pipe Line Co.

WELCH, V. C. J.

One of the questions here is whether article 25, chapter 66, Session Laws of 1939, limits the rate of levy for governmental budget account to .2 of a mill less than the total millage rate allocated to the county by the excise board.

The facts are that the county commissioners did not request, nor did the excise board make, an appropriation for county audit purposes in an amount equal to the equivalent of .1 of a mill on the valuation, and while making a less appropriation for county audit purposes, larger appropriations for governmental budget account were made than would…