Duling v. First Nat. Bank of weleetka

• Decision Date: 08 October 1918
• Docket Number: 9765.
• Parties: DULING, County Treasurer, v. FIRST NAT. BANK OF WELEETKA et al.
• Court: Oklahoma Supreme Court

175 P. 554

71 Okla. 98, 1918 OK 576

DULING, County Treasurer, v. FIRST NAT. BANK OF WELEETKA et al.

No. 9765.

Supreme Court of Oklahoma

Oct. 8, 1918

Syllabus by the Court.

An injunction will not lie to restrain the collection of a tax alleged to be illegal by reason of some action of the taxing officials from which an appeal will not lie, but the taxpayer must pay the tax at the time and in the manner provided by law, and give notice at the time to the collecting officer that same is paid under protest and that suit will be brought to recover same.

Error from District Court, Okfuskee County; Geo. C. Crump, Judge.

Action for injunction by the First National Bank of Weleetka and others, against Jo Duling, County Treasurer of Okfuskee County. Judgment for plaintiffs, and defendant brings error. Reversed and cause dismissed.

T. S Hurst and Frank P. Douglass, both of Okemah, for plaintiff in error.

J. B Patterson, of Okemah, for defendants in error.

HARDY J.

The First National Bank of Weleetka and others commenced an action in the district court of Okfuskee county to enjoin the collection of certain taxes. Demurrer was interposed to the petition, which was by the court overruled, and, defendant electing to stand upon said demurrer and declining to plead further, judgment was rendered permanently enjoining defendant as county treasurer and her successors in office from collecting or attempting to collect the taxes levied. The petition alleges that plaintiffs are residents and taxpayers in the town of Weleetka and own property within its corporate limits; that said town is an incorporated town of more than 1,500 inhabitants, and is a separate and distinct municipal corporation; that Weleetka township is a municipal township in Okfuskee county, and is a body corporate and politic, separate and distinct from the incorporated town of Weleetka; that the board of county commissioners of Okfuskee county, exercising the powers and duties of the board of trustees of Weleetka township, caused to be levied certain taxes against the property of resident taxpayers in Weleetka township, and without authority of law, levied said taxes against all the taxable property of the incorporated town of Weleetka, and caused said unlawful levy to be extended upon the tax rolls of Okfuskee county and placed same in the hands of the county treasurer for collection. It is further alleged that said board of county...