Opinion

Smith Ex Rel. State v. State Board of Equalization

630 P.2d 1264
1981 OK 57
1981 Okla. LEXIS 305

Court: Supreme Court of Oklahoma
Filed: May 15, 1981
Status: Published
Author: Doolin
On the bench: Hodges, Barnes, Lavender, Hargrave, Ala, Williams, Simms, Doolin, Irwin
Cited by: 27 cases
Authority: More cited than 5.2%

defining appropriation as "the designation or authorization of the expenditure of public moneys and stipulation of the amount, manner and purpose for a distinct use or for the payment of a particular demand"

How later courts described this case

defining appropriation as "the designation or authorization of the expenditure of public moneys and stipulation of the amount, manner and purpose for a distinct use or for the payment of a particular demand"

Written by the judges who cited it.

The opinion

DOOLIN, Justice,

dissenting in part:

I dissent in part to the prospective application in the majority opinion of the Sunburst Doctrine, 287 U.S. 358 , 53 S.Ct. 145 , 77 L.Ed. 360 (1932).

The duty to certify by the Board of Equalization is applicable, yesterday, today and tomorrow; for so long as the Constitution remains unchanged.

I am authorized to state that WILLIAMS and SIMMS, JJ., support this dissenting position.

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