Board of Equalization of Oklahoma Co. v. First State Bank
Supreme Court of Oklahoma
Error from District Court, Oklahoma County; Geo. W. Clark, Judge. Appeal by the board of equalization of Oklahoma county from a judgment in favor of the First State Bank of Oklahoma City correcting assessment of taxes for the year 1918 against the First State Bank.
1DissentPitchford, J.
I concur in the conclusion announced by the majority of the court, but'am unable to concur in the reasons given in arriving at that conclusion. On account of the importance of the questions involved, I deem it advisable to set out the grounds for my dissent in a separ- ■ ate opinion.
The only controversy, as I view the facts presented in the lower court, was the sole question as to the taxability or nontaxability of the guaranty fund, warrants held by the bank.
The record discloses that on the 18th day of May, 1918, the First State Bank of Oklahoma City filed with the county assessor of…
2Cases cited4 opinions
- Herbert v. WaggSupreme Court of Oklahoma · 1910
- Smith v. ColsonSupreme Court of Oklahoma · 1912
- In Re First State Bank of Oklahoma CitySupreme Court of Oklahoma · 1918
- Turley v. FeebeckSupreme Court of Oklahoma · 1913