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Legal Opinion

Craig County Excise Board v. Texas-Empire Pipe Line Co.

Supreme Court of Oklahoma

Decided July 3, 1945No. 32135PublishedCited by 7 opinions

1Opinion of the CourtDavison, J.

This appeal is presented to review a judgment of the Oklahoma Court of Tax Review sustaining a tax protest. At the close of the fiscal year of 1943-1944 there was cash on hand in the office of the county treasurer of Craig county in the sum of $8,-124.60. This money had been derived during the fiscal year from the sale of condemned equipment, the rental of county road machinery and from the Grand River Dam Authority for work performed on highways in the area of the Grand River Dam. All of the receipts were connected with the county highway fund of Craig county.

Under 62 O. S. 1941 § 331, the…

2Cases cited19 opinions

  1. O'Neil Engineering Co. v. Incorporated Town of RyanSupreme Court of Oklahoma · 1912
  2. Hawks v. BlandSupreme Court of Oklahoma · 1932
  3. In Re BlissSupreme Court of Oklahoma · 1929
  4. City Nat. Bank of Fort Smith v. Incorporated Town of KiowaSupreme Court of Oklahoma · 1924
  5. Protest of ReidSupreme Court of Oklahoma · 1932

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3Cited by7 opinions

  1. State Ex Rel. Hawkins v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1969
  2. Sprague v. FisherOregon Supreme Court · 1948
  3. Application of Oklahoma Turnpike AuthoritySupreme Court of Oklahoma · 1960
  4. Application of Oklahoma Turnpike AuthoritySupreme Court of Oklahoma · 1960
  5. Opinion No., Texas Attorney General Reports2004

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