Legal Opinion

In Re Oklahoma Gas & Electric Co.

Supreme Court of Oklahoma

Decided February 12, 1918No. 7714, 8393, 9203PublishedCited by 10 opinions

Appeal from State Board of Equalization. The Oklahoma Gas & Electric Company appeals from the assessment of its property for taxation by the Board of Equalization.

1Opinion of the CourtHardy, J.

From the assessment of its property for taxation for the years 1915, 1916 and 1917 by the state board of equalization, the Oklahoma Gas & Electric Company 'appeals. The evidence consists of various reports made by it to the state board of equalization and to the Corporation Commission and certain other documentary evidence. The value placed upon its property by appellant for the purposes of taxation for the year 1915 was $1,462,901, 1916, $1,-866,000, and for 1917, $1,947,000, which values were arrived at by taking the total, naked, original cost of construction of its plant, based upon the…

2Cases cited12 opinions

  1. Taylor v. SecorSupreme Court of the United States · 1876
  2. Veazie Bank v. FennoSupreme Court of the United States · 1869
  3. Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
  4. Chicago, Burlington & Quincy Railway Co. v. BabcockSupreme Court of the United States · 1907
  5. Pacific Express Co. v. SeibertSupreme Court of the United States · 1892

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3Cited by10 opinions

  1. Bunten v. Rock Springs Grazing Ass'nWyoming Supreme Court · 1923
  2. United Airlines, Inc. v. State Board of EqualizationSupreme Court of Oklahoma · 1990
  3. Utah Construction Co. v. RichardsonCalifornia Supreme Court · 1921
  4. Southern California Telephone Co. v. County of Los AngelesCalifornia Court of Appeal · 1941
  5. Southwestern Bell Telephone Co. v. Oklahoma State Board of EqualizationSupreme Court of Oklahoma · 2009

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