Oklahoma County, Excise Board v. Kurn

I think the judgment of the trial court should be affirmed.

The majority opinion concedes that other legal methods existed whereby the revenue for purchase of equipment might have been raised. This circumstance in itself is sufficient to destroy the basic principle upon which is founded the general rule that express statutory or constitutional powers carry with them all incidental powers reasonably necessary to the accomplishment of the express powers.

Since other methods existed whereby funds could be obtained for the purchase of equipment, the holding that such purchase was a power reasonably…