Opinion
No. 30564.
June 9, 1942. Rehearing Denied June 30, 1942.
(Syllabus.)
TAXATION — Rendition for taxation under Intangible Tax Law not required before bringing suit on unliquidated claim or demand.
The provisions of 68 O. S. 1941 § 1515, requiring that it be alleged and proved in every action for the collection of bonds, notes, accounts receivable, and other intangible property that said property has been assessed for taxation under the provisions of the act and all taxes, interest, and penalties thereon paid, are not applicable in an action to enforce payment of an unliquidated claim or demand.
Appeal from District Court, Woodward County; J.W. Bird, Judge.
Action by the Zahn Grain Company against Berniece Nelson. Judgment for plaintiff, and defendant appeals. Affirmed.
A.W. Billings, of Woodward, for plaintiff in error.
Mauntel Spellman, of Alva, and Reuben K. Sparks, of Woodward, for defendant in error.
The issues of law and fact involved herein are identical with the issues presented in Leslie Nelson and Mary Nelson v. Zahn Grain Co., 191 Okla. 181, 127 P.2d 803, this day determined by this court.
Upon the authority of that decision, the judgment in the instant case is affirmed.
WELCH, C. J., and RILEY, BAYLESS, GIBSON, HURST, and ARNOLD, JJ., concur. CORN, V. C. J., and DAVISON, J., absent.