Opinion
No. 25493.
June 18, 1935.
(Syllabus.)
Municipal Corporations — Surplus Balance and Taxes in Process of Collection Available for Financing Appropriations.
Under the provisions of chapter 85, Session Laws 1933, a surplus balance and net unincumbered ad valorem taxes in the process of collection within legal limitations, are available for financing appropriations, in addition to the amount that may be raised by ad valorem taxation.
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 made by the Excise Board of Pontotoc County, relating to general fund of the City of Ada, for the fiscal year 1933-34. From adverse judgment, protestant appeals. Affirmed.
E.T. Miller and Cruce, Franklin Satterfield, for plaintiff in error.
W.V. Stanfield, Co. Atty., Hoyt Driskill, Asst. Co. Atty., and H.F. Mathis, City Atty., for defendant in error.
The sole question here involved has been determined by the court in Morley v. State ex rel. Board of Education, City of Tulsa, 171 Okla. 46, 47 P.2d 170, where it was held in paragraph 1, of the syllabus that:
"Under the provisions of chapter 85, Session Laws 1933, a surplus balance and net unincumbered ad valorem taxes in the process of collection Within legal limitations, are available for appropriation in addition to the amount that may be raised by ad valorem taxation."
See, also, Protest of St. Louis-San Francisco Railway Co., 169 Okla. 64, 38 P.2d 513, to the same effect.
The judgment is affirmed.
McNEILL, C. J., and BUSBY, PHELPS, and CORN, JJ., concur.