Board of Com'rs of Kingfisher County v. Guarantee State Bank

• Decision Date: 10 January 1911
• Citation: 117 P. 216,27 Okla. 736,1911 OK 6
• Parties: BOARD OF COM'RS OF KINGFISHER COUNTY v. GUARANTEE STATE BANK et al.
• Court: Oklahoma Supreme Court

117 P. 216

27 Okla. 736, 1911 OK 6

BOARD OF COM'RS OF KINGFISHER COUNTY v. GUARANTEE STATE BANK et al.

Supreme Court of Oklahoma

January 10, 1911

Syllabus by the Court.

The Supreme Court is without jurisdiction to review, upon appeal thereto, an order or judgment of a county court, made in an appeal to such court from an order of the county equalization board.

Error from Kingfisher County Court; John W. Graham, Judge.

Action between the Board of Commissioners of Kingfisher County and the Guarantee State Bank, the First National Bank, the People's State Bank, and the Citizens' State Bank of Kingfisher, the First National Bank and the Farmers' & Merchants' Bank of Hennessey, and the First National Bank of Cashion, the Bank of Keil, and the Bank of Dover. From the judgment, the Board of Commissioners brings error. Dismissed.

M. W Hinch and E. D. Brownlee, for plaintiff in error.

F. L Boynton, for defendants in error.

HAYES J.

The facts out of which this proceeding grows are as follows: The board of county commissioners of Kingfisher county, acting as the board of equalization of that county, raised the return statements of the value of the property of defendants in error and assessed their property at a higher amount than at which they had rendered it. From this order of the board of equalization, defendants in error appealed to the county court. That court set aside the order of the board of equalization and assessed the property of defendants in error at an amount less than that fixed by the board of equalization. From the order of the county court, the board of county commissioners has prosecuted this appeal.

The first question presented by the proceeding relates to the jurisdiction of this court to hear and determine same. The statute authorizing appeals from county boards of equalization is found in the act of the Legislature approved March 24, 1910, the first section of which reads as follows "Appeals may be taken from all county boards of equalization to the county court of the county wherein the assessment is made, within thirty days after the adjournment thereof, and to the Supreme Court if from the state board within sixty (60) days after the adjournment of such board but not afterwards: Provided, that no matter shall be reviewed on appeal which was not presented to the board appealed from; and provided, further, that every appeal shall state specifically the objections to the...