DocketNumber： No. 30240.
Citation Numbers： 117 P.2d 109, 189 Okla. 348, 1941 OK 272, 1941 Okla. LEXIS 240
Judges： Riley, Corn, Bayless, Hurst, Arnold
Filed Date： 9/23/1941
Status： Precedential
Modified Date： 11/13/2024
This appeal presents the identical question decided in Excise Board of Washita County v. Lowden et al.,
The population of Beckham county, according to the federal census of 1930, was 28,991, and according to the 1940 federal census it decreased to 22,163.
The excise board of Beckham county made appropriation and levy for salaries of county officers, for the fiscal year 1940-41, based upon the population as shown by the federal census of 1930. Frank O. Lowden et al., Trustees of the Estate of the Chicago, Rock Island Pacific Railway Company, protested the levy contending that by reason of the decrease in population of the county, as shown by the 1940 federal census, the county fell into a lower bracket, thus making the appropriation excessive to the extent of $2,460 for this and other protested items. *Page 349
The Court of Tax Review sustained the protests.
This appeal is from only that part of the judgment which sustains the items of salaries protested.
Under the rule of decision, supra, the judgment is reversed.
CORN, V. C. J., and BAYLESS, HURST, and ARNOLD, JJ., concur.
Excise Board, Washita County v. Lowden , 189 Okla. 286 ( 1941 )