Lewis v. Boice

The majority opinion assumes that plaintiff’s claim or account was such an account as to constitute intangible personal property, as defined by the statute, 68 O. S. 1941 §1501, and to be subject to taxation under sections 1502 and 1507 of the same title, and for the purpose of this dissent I indulge the same assumption.

This account came into existence in 1947, and was first subject to being listed for intangible taxes on January 1, 1948, as set out in the majority opinion. The listing should have been done between January 1, and March 15, 1948. 68 O. S. 1941 §1507, as amended in 1945.

Plaintif…