In Re Protest of St. Louis Smelting & Refining Co.
Supreme Court of Oklahoma
In Re Protest of St. Louis Smelting & Refining Co., 198 P. 615 (Okla. 1921)
82 Okla. 128; 1921 OK 71; 1921 Okla. LEXIS 201
McNeill, Harrison, Pitchford, Nicholson, Elting
In Re Protest of St. Louis Smelting & Refining Co.
Opinion of the Court
This is an appeal from the action of the State Board of Equalization in overruling protest filed by the St. Louis Smelting & Refining Company regarding its gross production tax for the year 1919.
The agreed statement of facts in this ease is identical with the agreed statement of facts in the case of In re Protest of Bendelari, Agent, Gross Production Tax, 1919, decided January 8, 1921, 82 Okla. 97, 198 Pac. 606, and the questions for review are precisely the same in both cases.
Under these circumstances, the judgment of the Board of Equalization must be affirmed upon authority of In re Protest Ben-delari, Agent, Gross Production Tax, 1919, supra.
Reference
- Full Case Name
- In Re PROTEST OF ST. LOUIS SMELTING & REFINING CO., GROSS PRODUCTION TAX, 1919
- Status
- Published
- Syllabus
- (Syllabus.) Taxation — Gross Production Tax on Mining Property — V alidity — 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.