Excise Board of Le Flore County v. Kansas City Southern Ry. Co.

I am unable to agree with that portion of the majority opinion which holds that the judgment rendered by the district court of Le Flore county in the ease of American Indian Oil & Gas Co. v. Board of County Commissioners (district court No. 7956) is void and subject to collateral attack. This dissent is directed entirely at that portion of the opinion.

In my judgment the practical and legal effect of the majority opinion is to hold that a judgment of a court of competent jurisdiction from which no appeal has been taken is void if an examination of (he judgment roll reflects that such court…