Legal Opinion

Excise Board of Oklahoma County v. Continental Oil

Supreme Court of Oklahoma

Decided September 25, 1935No. Nos. 26360, 26383, 26384PublishedCited by 3 opinions

1Opinion of the CourtWelch, J.

One of the questions presented by protests of the taxpayers involves an alleged general fund surplus balance on hand amounting to $158,315.51, which was hot taken into consideration by the school board or the excise board in .fixing the rate of levy, but which the Court of Tax Review found was on hand and should have been so considered.

The determination of this question depends on whether the taxing officials were correct in treating certain unpaid warrants as a liability. The facts are not questioned that the warrants had been issued and remained unpaid. The protestant asserts that the…

2Cases cited8 opinions

  1. Johnson v. Grady CountySupreme Court of Oklahoma · 1915
  2. State Ex Rel. Ledbetter v. Pitts, Co.Supreme Court of Oklahoma · 1928
  3. Gallion v. Excise Board of Oklahoma CountySupreme Court of Oklahoma · 1935
  4. Severson v. BemoreSupreme Court of Oklahoma · 1929
  5. Morley v. State Ex Rel. Board of Ed.Supreme Court of Oklahoma · 1934

3 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. State v. Board of Education of Oklahoma CitySupreme Court of Oklahoma · 1940
  2. Pushmataha County v. St. Louis-San Francisco Railway Co.Supreme Court of Oklahoma · 1960
  3. Excise Board of Oklahoma County v. CooperSupreme Court of Oklahoma · 1938

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