Opinion
No. 25704.
June 25, 1935. Rehearing Denied July 16, 1935.
(Syllabus.)
1. Counties — Free Fair Warrants as County Indebtedness.
The expense of a county free fair is a part of the current expense of the county, and indebtedness incurred for that purpose represented by legally issued free fair warrants is a county indebtedness.
2. Counties — Illegal Levy to Pay Judgment Against County Void on Its Face.
There is no authority of law for a levy of taxes to pay a judgment against a county, void on its face.
3. Appeal and Error — Appeal From Judgment Against County — Supersedeas Bond not Required — Proceedings to Collect Judgment by Tax Levy Stayed by Appeal.
There is no statute authorizing or requiring the execution of supersedeas bond in an appeal from a judgment against a county, and pending such appeal the judgment is not effective so that it may be collected by tax levy, and no tax should be levied for such purpose until after final disposition of the appeal.
Appeal from Court of Tax Review; Porter Newman, Asa E. Walden, and O.C. Wybrant, Judges.
Protest of St. Louis-San Francisco Railway Company against certain tax levies by the Excise Board of Le Flore County. Protest sustained, and protestees appeal. Reversed in part and affirmed in part
A.G. Windham, Co. Atty., White White, and Varner Varner, for plaintiffs in error.
J.W. Jamison and Cruce Satterfield, for defendants in error.
This is an appeal from a decision of the Court of Tax Review sustaining protest against certain tax levies made in said county for the fiscal year beginning July 1, 1933.
The questions involved are identical with those in cause No. 25705, involving the protest of the trustees of the Chicago, R. I. R. Ry. Company, this day decided, 173 Okla. 265, 47 P.2d 588. The dicision in this case is the same as in that one and no other questions are involved.
The decision of the Court of Tax Review, involving levies made for the judgments in causes Nos. 7923 and 8151 in the district court is reversed. The decision as to the levies made to pay judgments in causes Nos. 7956, 8410, and 8451 in the district court is affirmed.
McNEILL, C. J., and BAYLESS, PHELPS, and GIBSON, JJ., concur.