Board of Com'rs of Oklahoma County v. Ryan

The importance of our decision, in this case as a precedent is so great that I feel justified in expressing at some length my personal reasons for concurring in the conclusion reached in the opinion of the court written by Mr. Justice Branson.

It is by the provisions of House Bill No. 168 of the Session Laws of 1909 and by no other law that there is made taxable in this state those shares of stock and those shares only which are issued by corporations (other than banking institutions) whose property is not assessed in this state. It applies equally to domestic and foreign corporations. The…