LEWIS, Circuit Judge.
A procedure to discover whether taxable property has not been listed and assessed, and to list it on the assessment rolls and assess it if it has been omitted, is provided for in the Oklahoma statute. Comp. Okl. Stat. 1921, c. 84, art. 13. Such procedure was properly instituted before the county treasurer of Okmulgee County against Independent Oil & Gas Co. of Delaware, on the claim that it had failed to list for taxation a named number of...
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