Lowden v. Alfalfa County Excise Board

Protestants have appealed from the judgment of the Court of Tax Review in this cause involving the two-mill levy for county highway fund for the fiscal year 1937-38 of Alfalfa county.

It is asserted that no levy is required to finance the appropriations because of the fact that it is estimated by the Oklahoma Tax Commission that the county will receive funds, under the provisions of article 7, chapter 50, and article 9, chapter 66, S. L. 1937, which, together with other es timated income from sources other than ad valorem taxes, will be sufficient to finance such appropriations.

It is agreed…