Protest of Oklahoma Pipe Line Co.

This is an appeal from a judgment of the Court of Tax Review sustaining the protest of the Oklahoma Pipe Line Company against .5 mill of the tax levy made for the benefit of consolidated school district No. 3, Muskogee county, for the fiscal year ending June 30, 1931.

The substance of the protest is that in the statement of the financial condition of said school district, as of June 30, 1931, the balance failed to include free cash in the sum of $778.08, resulting in a show of a deficit in the sum of $142.25, and that if said cash had been taken into account a surplus of $635.83 would have…