Opinion
No. 23721
Opinion Filed June 5, 1933.
(Syllabus.)
Taxation — Appeal From Court of Tax Review — Dismissal of Appeal Where Petition in Error not Filed Within Ten Days After Notice of Filing Transcript.
That portion of Initiative Act No. 100 requiring the party appealing to file in said cause with the Clerk of the Supreme Court a petition in error within ten days after the filing of the transcript on appeal, means within ten days after notice of the filing of the transcript on appeal, and is mandatory, and, where the same is not complied with, the appeal will be dismissed by this court upon its attention being called thereto.
Appeal from Court of Tax Review.
In the matter of the protest of the Kansas, Oklahoma Gulf Railway against a certain tax levy made by the Excise Board of Pontotoc County for Union Graded School District No. 1. Judgment for protestant. From a motion to vacate the judgment made by Jasper Sipes Company and adverse order thereon, Jasper Sipes Company appeals. Dismissed.
Keaton, Wells, Johnston Barnes, for plaintiff in error.
O.E. Swan and W.E. Crabtree, Asst. Co. Atty., for defendants in error.
A judgment was rendered by the Court of Tax Review January 23, 1932, declaring illegal and void a certain levy for union graded school district No. 1, Pontotoc county, and thereafter, on the 13th day of February, 1932, appellant, Jasper Sipes Company, filed its application to set aside said judgment of the court, which application was by the court denied, and this appeal was filed herein June 3, 1932.
A motion to dismiss was filed upon the ground that the petition in error was not filed within ten days after the transcript was filed in the clerk's office.
Under the decisions of our court it has been the universal holding that that portion of Initiative Act No. 100 (St. 1931, sec. 12311), requiring the party appealing to file his petition in error within ten days after the notice of the filing of the transcript on appeal, is mandatory. It appears that the plaintiff in error herein filed its brief July 12, 1932. It is therefore apparent that it must have had due notice of the filing, but to this date it has failed to comply with the provision as to filing its petition in error, and the appeal should be dismissed. In re Magnolia Petroleum Co., 138 Okla. 205, 280 P. 574: In re Protest of C., R.I. P. Ry. Co., 137 Okla. 192, 280 P. 577: Protest of FrickReed Supply Co., Okla. 96, 287 P. 996; In re Creek County Tax Levy Protest, 143. Okla. 96, 287 P. 997; Protest of C., R. I P. Ry. Co., 146 Okla. 23, 294 P. 169.
The appeal is therefore dismissed.