# State Ex Rel. Board of Com'rs v. Oklahoma Tax Commission

> Supreme Court of Oklahoma · June 30, 1942 · 191 Okla. 155

URL: https://www.frixlaw.com/law-library/cases/3804532

## Case

- **Full name:** STATE Ex Rel. BOARD OF COM’RS OF HARMON COUNTY v. OKLAHOMA TAX COMMISSION Et Al.
- **Court:** Supreme Court of Oklahoma
- **Decided:** June 30, 1942
- **Citations:** 191 Okla. 155; 127 P.2d 1052; 1942 OK 266; 1942 Okla. LEXIS 355
- **Precedential status:** Published
- **Opinion:** Concurrence by Osborn
- **Judges:** Hurst, Welch, Osborn, Bay-Less, Arnold, Corn, Riley, Gibson, Davison
- **Cited by:** 15 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3804532

## Opinion text

OSBORN, J.
(concurring specially). I concur in tfc® opinion of Mr. Justice HURST herein. But lest the scope of the majority opinion be considered too broad, I point out that the Legislature did not purport to repeal the 1937 act levying the tax, thereby creating a surplus of funds on hand, nor did the Legislature purport to make a finding of the existence of a surplus in said fund not needed for the purpose originally intended. In either event, a different question would be presented for determination. See State ex rel. Sathre v. Hopton, 66 N. D. 313 , 265 N. W. 395 ; State v. Board of Com’rs of Butler County, 77 Kan. 527 , 94 P. 1004 ; Whaley v. Commonwealth, 110 Ky. 154 , 61 S. W. 35 ; State ex rel. Edwards v. Osborne, 193 S. C. 158, 7 S. E. 2d 526 ; Tippecanoe County v. Lucas, 93 U. S. 108 , 23 L. Ed. 822 ; State ex rel. Bell v. Cummings, 130 Tenn. 566 , 172 S. W. 290 , L. R. A. 1915D, 274; Fitzpatrick v. State Board of Examiners, 105 Mont. 234 , 70 P. 2d 285 ; Miller v. Henry, 62 Ore. 4 , 124 P. 197 .

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3804532. Public record. Not legal advice.