Caffrey v. Overholser

• Decision Date: 11 February 1899
• Citation: 1899 OK 14,57 P. 206,8 Okla. 202
• Parties: R. F. CAFFREY, County Clerk, v. H. OVERHOLSER
• Court: Oklahoma Supreme Court

1899 OK 14

57 P. 206

8 Okla. 202

R. F. CAFFREY, County Clerk, v. H. OVERHOLSER

Supreme Court of Oklahoma

Decided: February 11, 1899

SYLLABUS

¶0 1. APPEAL--Exceptions--Error. Exceptions need not be taken in the trial court to enable this court to review and correct errors that are apparent upon the judgment roll or record proper. Where an error in a judgment appears upon the record proper, this court will consider and correct the same, although no exception was taken thereto in the trial court.

2. EXCESSIVE TAXATION--Injunction. Although a property owner may maintain injunction against a tax imposed upon his property by reason of the action of a board of equalization in increasing the valuation of such property beyond its actual value, he cannot maintain injunction to restrain a county clerk from spreading upon the tax rolls of a county the increase of valuation ordered by such board of equalization upon property not owned by him or in which he has no interest.

Error from the District Court of Oklahoma County; before James R. Keaton, District Judge.

Action by H. Overholser against Richard F. Caffrey, county clerk of Oklahoma county, by injunction, to restrain said clerk from spreading upon the tax rolls of said county the increase of valuations of property in said county, ordered by the territorial board of equalization for the year 1897. From a decree for plaintiff, defendant appeals. Reversed.

Harper S. Cunningham, Attorney General, for plaintiff in error.

TARSNEY, J.:

¶1 The assignments of error in the record presented for consideration are (1) that the court erred in overruling plaintiff in error's demurrer to defendant in error's petition in the cause; (2) that the judgment and decree are contrary to law.

¶2 No exception was taken in the court below to the action of the court in overruling the demurrer to the petition in the cause. The defendant not having answered thereto, decree was entered for the plaintiff as prayed. No exception was taken to the judgment, or preserved in the record. The case is here upon a transcript of the record containing the petition, demurrer thereto, order overruling the demurrer, and final judgment. These constitute the judgment roll or record proper in the cause. Following the ruling and decision in Territory v. Caffrey decided at this term (preceding opinion,) we hold that exceptions are not necessary to enable this court to review and correct errors that are apparent upon the judgment roll or record proper; that,...