In Re Protest of U. S. Smelting, Refining & Mining Co.
Supreme Court of Oklahoma
In Re Protest of U. S. Smelting, Refining & Mining Co., 198 P. 615 (Okla. 1921)
82 Okla. 106; 1921 OK 70; 1921 Okla. LEXIS 189
McNeill, Harrison, Pitchford, Nicholson, Elting
In Re Protest of U. S. Smelting, Refining & Mining Co.
Opinion of the Court
This is an appeal from the action of the State Board of Equalization in overruling protest filed by the U. S. Smelting, Refining & Mining Company regarding its gross production tax for the year 1919.
The agreed statement of facts in this case is identical with the agreed statment of *107 facts in the case of In re Protest of Bende-lari, Agent, Gross Production Tax, 1919, decided January 8, 1921, 82 Okla. 97, 198 Pac. 606, and the questions for review ar.e precisely the same in both eases.
In these circumstances, the judgment of the Board of Equalization must he affirmed upon authority of In re Protest Bendelari, Agent. Gross Production Tax 1919. 82 Okla. 97, 198 Pae. 606.
Reference
- Full Case Name
- In Re PROTEST OF U. S. SMELTING, REFINING & MINING Co., GROSS PRODUCTION TAX, 1919
- Cited By
- 1 case
- Status
- Published
- Syllabus
- (Syllabus.) Taxation — Gross Production on Mining Property — Validity—Federal Agencies. Affirmed upon authority of In re Protest of Bendelari, Gross Production Tax, 1919, decided January 8, 1921, 82 Okla. 97, 198 Pac. 606.