Branch v. Oklahoma County Excise Board

GIBSON, J,

(dissenting). Oklahoma City made no levy for “current, expense fund,” but made a levy of .955* mill for “park fund,” and a ’evy of .6143 mill for “library fund,” for the fiscal year beginning July 1, 1937. These two levies were attacked by the protesting taxpayer as unauthorized. The protest on this point should have been sustained. The excise board contends that the protest was insufficient in allegation, but refused to allow a ruling to be made on its demurrer before the Court of Tax Review, so the sufficiency of the allegations is not really presented. Furthermore, there is…