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ROUNDS & PORTER LUMBER CO. v. LIVESAY

No. 808.

66 F.2d 298 (1933)

ROUNDS & PORTER LUMBER CO. v. LIVESAY, County Treasurer, et al.

Circuit Court of Appeals, Tenth Circuit.

July 17, 1933.

Attorney(s) appearing for the Case

R. M. Rainey, of Oklahoma City, Okl. (J. A. McCollum, of Pawnee, Okl., Frank G. Anderson, of Oklahoma City, Okl., J. Wirth Sargent, of Wichita, Kan., McCollum & McCollum, of Pawnee, Okl., and Rainey, Flynn, Green & Anderson, of Oklahoma City, Okl., on the brief), for appellant.

R. W. Stoutz, of Tulsa, Okl. (W. T. Cleeton, Co. Atty., and W. Lee Johnson, both of Pawnee, Okl., on the brief), for appellee.

Before LEWIS, and McDERMOTT, Circuit Judges, and POLLOCK, District Judge.

LEWIS, Circuit Judge.

Appellant brought this suit to enjoin the tax officials of Pawnee County, Oklahoma, from assessing and collecting ad valorem taxes on stocks and bonds which were owned by it and held at its general office in Wichita, Kansas, during the several years in question. During appellant's ownership these stocks and bonds were never in the state of Oklahoma. The appellant is an Oklahoma corporation and is engaged in that state in the retail lumber business...

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