KIOWA COUNTY EXCISE BD. v. ST. LOUIS-SAN FRANCISCO RY. CO.

No. 37194.

301 P.2d 677 (1956)

KIOWA COUNTY EXCISE BOARD, Plaintiff in Error, v. ST. LOUIS-SAN FRANCISCO RY. COMPANY, a corporation, Defendant in Error.

Supreme Court of Oklahoma.

Dissenting Opinion July 31, 1956.


Attorney(s) appearing for the Case

Lloyd Reeder, County Atty., Kiowa County, Hobart, Mac Q. Williamson, Atty. Gen., J.H. Johnson and James C. Harkin, Asst. Attys. Gen., for plaintiff in error.

G.E. Bailey, St. Louis, Mo., Satterfield, Franklin & Harmon, Oklahoma City, for defendant in error.

Charles B. Duffy, Ponca City, for Ponca City Board of Education, amicus curiae.

Walter A. Lybrand, Oklahoma City, for Oklahoma City Board of Education, amicus curiae.

Claude H. Rosenstein, Tulsa, for Tulsa Board of Education, amicus curiae.


JOHNSON, Chief Justice.

The Court of Tax Review sustained a protest by the St. Louis-San Francisco Railway Company, a corporation, against 1.61 mills of a total ad valorem tax levy of 25 mills made to finance the general fund of Independent School District No. 4 of Kiowa County for the fiscal year ending June 30, 1956. The Kiowa County Excise Board appeals.

The facts are not in dispute. A 25 mill levy was made for...

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