Tulsa daily world. [volume] (Tulsa, Indian Territory [Okla.]) 1905-1919, 1912-02-25
WORKING OF A TAX Ferret
WRITTEN OBJECTIONS MUST BIl
FILED WITHIN TEN DAYS
FOLLOWING NOTICE.
Defeated IN MANY Places
Proprositlon Is 10 Procure Test Case
To BE Taken Up Through Pro-
cccdings Of Injunction.


The oil producers Of Oklahoma
are confronted at tho present time
with one OF the most serious prob
lens that they have been called up
no to face in the history Of the field,
They now pay an ad valorem tax on
all of the tangible property and
equipment on their leases and also
gross receipts tax upon the re-
ccipts from their sales of oil. These
two taxes are heavy enough and fair
ly represent the proportion Of the
public revenue that the producers
should be called upon to pay. Re-
Gently, however. movement has been
set on foot which, if carried through
to a successful conclusion, will un-
justly mulct them of millions OF.
dollars.
on the statute books Of the state
is a law known as the tax ferret law
which provides that the boards Of
county commissioners of the various
counties of the state may employ any
person or persons to assist the Of
ficers of the county in the discovery
of property not listed and assessed.
These employees are called tax fer
rets and their compensation, as pro-
vded by the law, is not to exceed
fifteen per cent of the taxes recov-
cred by their efforts. The law maxi
1t the duty of the county treasur-
ers, before listing and assessing prop
erty discovered by the tax ferrets, to
give the person in whose name it is
proposed to assess it, ten days no.
tice, by registered letter, addressed
TO him at his last known place OF
residence, fixing the time and place
when objections in writing to such
proposed listing and assessment may
be made. An appeal is provided from
the final action Of the county treas
urer to the county court which ap-
peal must be taken within ten days
after the final decision of the treas
urer, by giving notice of appeal in
writing and filing an appeal bond.
The law does not specifically pro-
vide for an appeal from the decision
Of the county court, and there is
serious question as to whether or
not the decision Of the county court
in such case would be final.
Written Objections Required
A certain tax ferret, who seems to
be employed by the county commits
soners of all the oil producing coun-
ties is now attempting TO assess lease
hold values in addition to the taxes
now being paid. He seems to have
secured the facts and figures about
each producers daily runs from the
gross receipts tax returns in the state
auditors ofsce. In any event, the
notices which are sent out as a re-
suit of his activities. contain a state
ment of the daily average runs OF
the producer for the years, 190S-9-10'
II. These notices, which are address
ed to the various producers and sign
cd by the county treasurers, require
written objections to be filed with the
county treasurer within ten days.
Treasurer Is Mandamused.
The county treasurer Of Washing
ton county refused to send out these
notices and the ferret sued out a
writ of mandamus In the state SUI
preme court requiring him to do 80.
The granting OF this writ of man
damus was in no sense a decision on
the merits of the controversy, nor an
20
that lease values are taxable although
the said ferret is claiming that the
law on the point Is Settled" by the
supreme court. Acting under the
writ of mandamus, the treasurer Of
Washington county sent out notices
to all producers in that county about
ten days ago. Since that time the
county treasurer of Creek county has
sent out like notices. Within a few
days the notices will be sent out TO
producers Of Tulsa county. 1t Is es-
timated that the total amount Of tax
es involved Is not less than five mill
lion dollars.
VIII Fight Proposition.
At the expiration Of the ten days
specified in the notices, the county
treasurer considers the objections
and decides whether or not the prop
erty is taxable, and II he decides that
It is, he proceeds to assess II. and
therenpon tfs tax becomes due and
payable. II tho county treasurer de-
cides that the property 10 not tax
able, there does not appear to be any
appeal from his declsioh, and the