State v. Oppenheim

This is an appeal from the judgment of the county court of Oklahoma county dismissing the state’s appeal from an adverse order of the county treasurer in a tax ferret proceeding. The parties in error are referred to herein as the state and the taxpayer, respectively.

The trial court sustained the taxpayer’s motion to dismiss on the grounds: First, that the state failed to give proper notice of appeal, and, second, failed to file an appeal bond. (Sections 12346, O. S. 1931, 68 Okla. St. Ann. sec. 481; secs. 7679, 7680, O. S. 1931, 19 Okla. St. Ann. secs. 431, 432.)

The state takes the position…