Protest of Chicago, R. I. & P. Ry. Co.

This is an appeal from a judgment of the Court of Tax Review dismissing a protest to certain tax levies for Stephens county for the fiscal year commencing July 1, 1931. The protestant contends that the protest should not have been dismissed.

The record shows that the budgets were filed with the State Auditor under date of November 24, 1931; that on December 31, 1931, the protest was mailed by registered mail, properly addressed, with postage prepaid to the State Auditor at Oklahoma City by the protestant at Ft. Worth, Tex.; that it arrived at Oklahoma City on January 1, 1932, and that on that…