Excise Board of Oklahoma County v. Cooper

The Court of Tax Review sustained a protest involving the validity of 1937-38 appropriation for current or annual operating expenses of Oklahoma City, finding and holding that the aggregate of such appropriation exceeded the amount which could be financed by the limit of ad valorem levy plus cash surplus on hand and the estimate of receipts from sources other than ad valorem taxes. The result of the judgment of that court was to require a reduction of appropriations to eliminate the excessive amount of $180,221.27.

The exact question is whether the appropriations, with addition of at least 10…