A legislative act or portion thereof which is so vague, indefinite, and uncertain that the courts are unable to determine with any degree of certainty what was intended is void. 25 R. C. L. 810, par. 62; Buckles v. State, 5 Okla. Cr. 109, 113 P. 244; Ex parte Lucas, 33 Okla. Cr. 407, 243 P. 990; School Dist. No. 33, Choctaw County, v. Trice et al., 168 Okla. 344, 32 P.2d 906.
" We have not heretofore been called upon to determine the exact question here presented, although the question was incidentally considered in School District No. 33 v. Trice, 168 Okla. 344, 32 P.2d 906. There the decision recognizes apparently without argument the correctness of the trial court's holding that the excise board must deduct from the amount that might be raised from the maximum authorized ad valorem levy the school district's proportionate share of the income tax accrued and available for distribution to it. That decision, when considered with the fact that the officers charged with the administration of the duties imposed by the statute have at all times until 1936 so construed the same, furnishes a reasonably sufficient guide to a determination of the legislative intent, which, after all, is the question of ultimate concern here.
PER CURIAM. This is an appeal from an order of the Court of Tax Review respecting the taxes of Beckham county. On April 19, 1935, after this court had ordered the county attorney of Beckham county to file an answer brief, the county attorney responded by filing a stipulation entered into by the attorneys for the plaintiffs in error and the county attorney of Beckham county in which it is agreed that the cases of School District No. 33, Choctaw County v. Trice, 168 Okla. 344, 32 P.2d 906, and Atchison, T. S. F. Ry. Co. v. Excise Board of Washington County, 168 Okla. 619, 35 P.2d 274, are determinative of the question on appeal, and in said stipulation it is agreed that as to item V of the protest, involving the general fund of school district No. 31 of Beckham county, under the authorities above cited, the levy for this fund is excessive to the extent of .71 mill, and that said levy should be reduced from 13.86 mills, the levy that was made, to 13.15 mills, the correct levy. And as to item VI of the protest, involving the general fund of school district No. 38, Beckham county, it is agreed that under the authorities above cited the levy for this fund is excessive to the extent of 2.11 mills, and it is agreed that said levy should be reduced from 12.86 mills, the levy made, to 10.748 mills, the correct levy.
"As to assignment of error No. 3, involving Item V of the Protest involving the farm and home demonstrator fund of Pittsburg County the judgment of the trial court should be affirmed following the decision of the Supreme Court in the case of Chicago, Rock Island Pacific Railway Co. v. Excise Board of Stephens County, 168 Okla. 519, 34 P.2d 274, opinion filed June 29, 1934. "As to assignments of error Numbered 4 to 20, inclusive involving the general fund of the respective School Districts mentioned in said assignment of error, it is stipulated and agreed that the judgment of the trial court should be reversed and the trial court directed to render judgment sustaining said Items of Protest, and each of them, the questions of law involved in these assignments of error having been fully settled and determined by this court in School District No. 33, Choctaw County, Oklahoma v. A. W. Trice et al., 168 Okla. 344, 32 P.2d 906, opinion filed February 16, 1934, and petition for rehearing having been later denied and said opinion having become final." The proceedings are therefore reversed and remanded, with directions to the Court of Tax Review to enter judgment in accordance with said stipulation.
"It is stipulated and agreed by and between the parties hereto that the questions of law involved in this appeal, affecting each and all of the respective thirteen assignments of error have been settled by this court by the decision in cause No. 25203, entitled School District No. 33, Choctaw County, Oklahoma, v. A. W. Trice, et al., filed herein on February 16, 1934, and petition for rehearing thereafter denied. (168 Okla. 344, 32 P.2d 906.) It is agreed that the law as stated in said opinion definitely settles this case in favor of the plaintiffs in error, and upon the authority of said Choctaw County Case, the trial court erred as to each and all of the assignments of error contained in this appeal, and said cause should be reversed and remanded to the Court of Tax Review, with directions to sustain each of the items of protest involved in this appeal."
In accordance with the opinion in Lowden et al. v. Excise Board of Pittsburg County, Okla. (Okla. Sup.) 40 P.2d 16, this cause is reversed and remanded, with directions to the Court of Tax Review to enter judgment in accordance with the stipulation as follows: "It is stipulated and agreed that since this appeal was perfected the only question of law involved in this appeal has been settled by this Court in the opinion of this Court in School District No. 33, Choctaw County, Oklahoma, v. A. W. Trice et al., 168 Okla. 344, 32 P.2d 906, opinion filed February 16, 1934, and petition for rehearing later denied. It is agreed that the same question of law involved in that case is involved in the present case and that the decision in said cause is in favor of the contention of the plaintiff in error in the case at bar.