PROTEST OF CHICAGO R. I. & P. RY. CO.

PROTEST OF CHICAGO R. I. & P. RY. CO.
1933 OK 442
23 P.2d 690
164 Okla. 264
Case Number: 23553
Decided: 07/12/1933
Supreme Court of Oklahoma

Protest of Chicago, R. I. & P. R. Co.

Syllabus

¶0 Appeal and Error--Appeal From Court of Tax Review--Judgment on Stipulation of Error.
Where an appeal is taken to this court from an order of the Court of Tax Review and stipulation of error is entered into by the parties to the appeal, this court will examine the record, and if the same warrants the entering of a judgment on said stipulation of error, the court will enter its opinion and order in accordance therewith.

Appeal from Court of Tax Review.

In the matter of the protest of the Chicago, Rock Island & Pacific Railway Company against illegal and excessive tax levies for the fiscal year beginning July 1, 1931, and ending June 30, 1932, made by the Excise Board of Canadian County. From judgment for protestant, protestee appeals. Judgment entered on stipulation of error.

A. Francis Porta, Co. Atty., and S. T. Roberson, for plaintiff in error.
W. F. Farmer, for defendant in error.

OPINION: PER CURIAM.

¶1 On April 20, 1932, the protestee, Canadian county, by and through the county attorney, A. Francis Porta, filed in this court its application for review of the judgment of the Court of Tax Review, and on the 20th day of June, 1933, the following stipulation was filed:

"It is stipulated and agreed by and between the parties to this appeal as follows:

"1. The judgment of the trial court sustaining item 1 of the protest, involving the general fund of Canadian county, is error, and that said cause, in so far as this item of protest is concerned, should be reversed and judgment rendered herein overruling said item of protest. This stipulation is made for the reason that the identical questions of both law and fact involved in this item of protest were involved in cause No. 23564, heretofore decided by this court in an opinion filed in said cause in this court on June 28, 1932, in which said opinion the questions involved in this item of protest in the case at bar were decided adversely to the contention of the protestant.

"2. It is agreed that there is error in the judgment of the trial court sustaining item II of the protest, involving the tuberculosis and public health fund of Canadian county, and that said cause as to this item should be reversed and judgment rendered herein overruling said item of protest. This should be done for the reason that on June 13, 1933, this court handed down an opinion in cause No. 23526, in this court, involving the identical questions of both law and fact as are involved herein and holding in said opinion adversely to the contention of the protestant herein, and by reason thereof the judgment of the trial court sustaining this item of protest is error.

"Wherefore, all parties of this appeal pray that judgment be rendered herein in accordance with this stipulation of error.

"Dated this the 16th day of June, 1933."