Southwestern Osteopathic Sanitarium v. Davis

Opinion by

RUTH, C.

The parties hereto will be designated as they appeared in the trial court. Plaintiff filed three separate actions to recover taxes paid under protest on three separate occasions, and the causes were consolidated by consent, in the district court. It is alleged plaintiff w-as incorporated as a scientific and educational corporation under the laws of the state of Oklahoma, for the care of patients and for the scientific study and improvement of present day methods of diagnosis and treatment, and is a nonprofit organization, and has no capital stock. After issue joined,…