Excise Board of Pottawatomie County v. Sinclair Prairie Oil Co.

This is an appeal from a judgment of the Court of Tax Review sustaining a protest as to the rate of levy for the library fund of the city oí Shawnee, Okla., for the fiscal year commencing July 1, 1932.

It .appears from the record that the financial statement as of June 30, 1931, for the library fund, showed a balance on hand at that time of $5,670.94, and that that balance was used as an asset in computing the amount of appropriation and the rate of levy for the library fund for the fiscal year commencing July 1, 1931.

The protestant contends, and the Court of Tax Review found and held, that…