SINGER SEWING MACH. CO. v. BOARD OF EQUALIZATION OF TULSA COUNTY

SINGER SEWING MACH. CO. v. BOARD OF EQUALIZATION OF TULSA COUNTY
1939 OK 438
95 P.2d 237
185 Okla. 575
Case Number: 29094
Decided: 10/24/1939
Supreme Court of Oklahoma

SINGER SEWING MACHINE CO.
v.
BOARD OF EQUALIZATION OF TULSA COUNTY.

Syllabus

¶0 APPEAL AND ERROR--Disposition Of Cause Upon Confession of Error--Appeal by Taxpayer From Order of Board of Equalization.
Where an appeal is taken from a proceeding before the board of equalization and that board files a confession of error in the Supreme Court, this court will examine the record and said confession of error. and if, in its opinion, the confession of error is supported by the record and the law, this court will vacate the order from which the proceeding on appeal is taken and cause to be entered an order in conformity with such confession of error.

Appeal from District Court, Tulsa County; Harry L. S. Halley, Judge.

Proceeding by the Singer Sewing Machine Company before the Board of Equalization of Tulsa County seeking to strike certain property from the assessment roll. From an order of the district court affirming the order refusing to strike the assessment, plaintiff appeals. Reversed and remanded, with directions.

Everest, McKenzie & Gibbens, of Oklahoma City, for plaintiff in error.
Dixie Gilmer, County Atty., and John F. Conway, Asst. County Atty., of Tulsa, for defendant in error.

PER CURIAM.

¶1 In this proceeding the plaintiff in error sought relief before the board of equalization of Tulsa county from certain assessments of personal property and requested that the same be stricken from the assessment roll. The board refused to strike the property from the assessment roll, and on appeal to the district court said court affirmed the order of the board of equalization.

¶2 The proceeding involved the construction of section 12363, O. S. 1931, 69 Okla. St. Ann. § 511, providing for taxes on choses in action of more than eight months' duration. On July 6, 1939, the defendant in error filed in this court its confession of error in which it is alleged and stated that upon due consideration the defendant in error is of the opinion that the order entered by the trial court affirming the action of the board of equalization in refusing to strike certain choses in action from the assessment roll is erroneous, and that the cause should be reversed and remanded to the trial court for the purpose of having entered therein an order directing the board of equalization to strike from the assessment roll the said listed property as prayed for in the petition in the trial court.

¶3 We have examined the record and confession of error, and are of the opinion that the cause should be reversed and remanded, with direction to vacate the order affirming the order of the board of equalization refusing to strike the assessment and to enter an order directing the board of equalization to strike the property from the assessment rolls in accordance with the prayer of the petition in error. The cause is therefore reversed and remanded, with directions to vacate the order affirming the order refusing to strike heretofore entered by the board and to enter an order directing the board of equalization to strike the personal property of the plaintiff in error, the accounts receivable, the value of which was fixed by the assessor of Tulsa county at $25,000, from the rolls in accordance with the prayer of the petition in error.

¶4 Reversed and remanded, with directions.