Public Service Co. v. Parkinson

In this action the taxpayer seeks to recover $8,088.71 taxes paid under protest. The tax was levied in 1938 for the benefit of the sinking funds of former school districts No. 4, No. 12, No. 28, and No. 1 in Tulsa county. The amount plaintiff seeks to recover is the total amounts so levied against its property for that purpose.

Prior to the levy the said school districts had been annexed by and had become a part of school district No. 22 of Tulsa county. At the time of the levy the taxable property within the respective areas of such annexed districts was liable to taxation for retirement of…