Oklahoma Ex Rel. Oklahoma Tax Commission v. Neely

This is an action by the State of Oklahoma to recover income taxes in the amount of $9,292.91, with interest. The complaint contains three separate counts, one for the year 1948, one for 1949, and one for 1950. It is alleged that for each of those years the defendant failed to pay the Oklahoma income tax upon rentals received by him upon mining machinery located in that state. The defendant’s demurrer to each count in the complaint was sustained by the circuit court, and the action ivas dismissed.

The basic question is whether Oklahoma can maintain a suit in the Arkansas courts for the…