Opinion
No. 25972.
September 10, 1935. Rehearing Denied October 29, 1935.
(Syllabus.)
1. Taxation — Necessary Showing for Right of Action to Recover Taxes Paid Under Protest.
Before a party can pay his taxes under protest and bring action to recover the illegal portion, if any, thereof under section 9971, C. O. S. 1921 (O. S. 1931, sec. 12665), he must allege facts showing that the illegality of the taxes arises by reason of some action from which the law provides no appeal or that the failure to give such party notice of the increase deprives such party of due process of law. Huston v. Curtis Companies, Inc., 160 Okla. 216, 16 P.2d 874.
2. Same — Publication by Assessor of List of Personalty not Prerequisite to Valid Arbitrary Assessment.
Compliance with section 9664, C. O. S. 1921 (O. S. 1931, sec. 12611), by the county assessor is not a condition precedent to placing of personal property on the assessment rolls. Bonaparte, Co. Treas., v. Bonner, 170 Okla. 509, 41 P.2d 68.
3. Same — Relief Against Excessive, Erroneous, or Improper Assessment — Statutory Remedy to Be Pursued Before Resort to Courts — Due Process of Law.
Record examined, and facts found to be the same as in J.R. Keaton v. Bonaparte, Co. Treas., et al., 174 Okla. 316, 50 P.2d 404, and Baker, Hanna, Blake Co. v. Bonaparte Co. Treas., et al., 174 Okla. 366, 50 P.2d 409, and the opinions therein adopted as controlling herein.
Appeal from District Court, Oklahoma County; Sam Hooker, Judge.
Action to recover alleged illegal taxes by the Oklahoma Furniture Manufacturing Company against E.B. Bonaparte, County Treasurer of Oklahoma County, et al. Judgment for defendants, and plaintiff appeals. Affirmed.
Gordon Stater, Wilson Wilson, Shirk, Danner Earnheart, Snyder, Owen Lybrand, L.D. Threlkeld, and Mont F. Highley, for plaintiff in error.
Lewis R. Morris, County Atty., for defendants in error.
This action was commenced in the district court of Oklahoma county by Oklahoma Furniture Manufacturing Company, a corporation, against E.B. Bonaparte, county treasurer, for the purpose of recovering certain alleged illegal taxes paid under protest. Separate suits were brought for the first and last half of taxes alleged to be illegal and were consolidated at the trial. By proper orders successive county treasurers were made defendants to the action. General demurrers were overruled and defendants answered by general denial. Two causes of action in each of the amended petitions were set up; the first being for the recovery of alleged illegal taxes by reason of an increase in the assessed valuation of plaintiff's real estate; and the second cause of action being for alleged illegal personal tax. The record in this case presents substantially the same state of facts as were presented in the case of J.R. Keaton v. E.B. Bonaparte, County Treasurer, Oklahoma County, et al., 174 Okla. 316. 50 P.2d 404, and Baker, Hanna, Blake Co. v. E.B. Bonaparte County Treasurer, 174 Okla. 366, 50 P.2d 409 and the authorities herein cited and relied upon are identical with the authorities presented in the above cases, and the conclusion we have reached in the above cases applies with equal force and intensity to this appeal. It is unnecessary to repeat what we have therein said. The judgment of the district court is affirmed.
McNEILL, C. J., OSBORN, V. C. J., and RILEY, WELCH, CORN, and GIBSON, JJ., concur. BAYLESS and BUSBY, JJ., absent. PHELPS, J., not participating.