Legal Opinion

Gray v. Stiles, Treasurer

Supreme Court of Oklahoma

Decided September 2, 1897PublishedCited by 15 opinions

Error from the District Court of Logan County; before Frank Dale, District Judge. Injunction to restrain the collection of illegal taxes. Heard upon amended petition, answer and demurrer to the answer. STATEMENT OF THE CASE.

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Error from the District Court of Logan County; before Frank Dale, District Judge. Injunction to restrain the collection of illegal taxes. Heard upon amended petition, answer and demurrer to the answer. STATEMENT OF THE CASE. Complainants allege that ■ they were the owners of real and -personal property in Logan county upon which they had duly made returns for the year 1895 for taxes to the proper assessors for taxes within said county, and that the action of the township and city boards of equalization was proper; that the assessment for taxes was at a high rate of valuation, in many cases up…

1Opinion of the Court

■Opinion of the court by

McAtbk, J:

Since the demurrer of the plaintiffs admits' as true the statements of fact contained in the defendants’' answer, which are well plead, it is by' the defendant contended that the the plaintiff had made no sufficient tender or averment of tender of the amount of taxes admitted to be due from them, and that they have, therefore, no standing in court and relief cannot be had here in the absence of such tender.

Section 5671 of the statutes of Oklahoma, 1893, declares that:

“Whenever any action or proceeding shall be commenced and maintained before any court or…

2Cases cited15 opinions

  1. United States v. WigglesworthU.S. Circuit Court for the District of Massachusetts · 1842
  2. Hamilton v. State ex rel. BatesIndiana Supreme Court · 1852
  3. People ex rel. Crawford v. LothropSupreme Court of Colorado · 1877
  4. Nicolson Pavement Co. v. PainterCalifornia Supreme Court · 1868
  5. Loughborough v. McNevinCalifornia Supreme Court · 1887

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3Cited by15 opinions

  1. Thomas v. GaySupreme Court of the United States · 1898
  2. Ames v. People ex rel. TempleSupreme Court of Colorado · 1899
  3. People ex rel. Colorado Tax Commission v. PitcherSupreme Court of Colorado · 1914
  4. In Re Appeal of McNealSupreme Court of Oklahoma · 1912
  5. South Spring Ranch & Cattle Co. v. State Board of EqualizationNew Mexico Supreme Court · 1914

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