Tulsa daily world. [volume] (Tulsa, Indian Territory [Okla.]) 1905-1919, 1915-03-11
Prairie Is Granted Writ Of
Prohibition Against
Assessment.
DECISION REVERSED
Board Of Equalization With
out Authority to Re
convene.
to The World

Special to The World.
OKLAHOMA CITY, March 9.-Re-
versing a former opinion, the state
supreme court today granted the
Prairie OIL & Gas Co. a writ of pro-
hibition against the state board of
equalization, restraining the latter
from assessing the company's prop
erty in Oklahoma at S45, 500, 900, an
increase Of $40, 500, 900 over the orig
inal assessment in 1914. BY its de-
cision, the court reverses an opinion
handed down In January, which was
written by Justice Riddle and con-
CURED in by all other justices with
the exception OF Justice Kane, who
did not participate.
Today's opinion declares that the
state board of equalization is without
jurisdiction or authority to recOnVene
and reassess property of public ser
vice corporations after the board a
made assessment upon such property,
computed the amount of the taX levy
and certified same to the various
county clerks. II any property of
such public service corporations be
omitted in the assessment, the opin-
ion reads, and thereby escape taxation,
W AlCll QUILL OAlAA9t1iplA 10 49,
board may assess such property and
extend same against the tax list all
a~rrearages of taxes charged against 1t
in connection with the assessment for
the next year or some subsequent year.
The opinion Of the court today was
handed down as a result of a rehear-
ing granted the Prairie company's at
torneys following the issuance of the
former decision. Justice Turner Is
At A. MT
who participated In the decision of
the court last fall.
Brown DiSsented.
Justice G.. A. Brown dissented from
the majority of the court, his conten-
ton being that the state board was a
continuous body, that II has power
and authority to reassess property Of
public service corporations at any
time during its term of office when
omissions were discovered or where
mistakes had been made. Justice
Brown, in open court, denounced the
Prairie company in bitter terms,
charging that the company had prac-
ticed frauds in connection with It's
dealings with the state board of equal
ization. He handed down a lengthy
opinion setting forth his view. He
dissented from the conclusions of the
HldJOIlAJs dlIAOuhh Hb hBANRh WIN
many Of the propositions announced
by the other associates. Justice Sum-
mers Hardy read the opinion Of the
court.
Wanted Restraining Order.
The action was appealed to the su-
preme court by the Prairie company,
which sought a writ to prohibit the
state board of equalization from as
gassinu its properties at
$4,000 900. The board in a previous
session, last summer, fixed the valua-
ton Of the property at SS5, 900, 600, al
though the company had submitted a
report fixing the valuation at four
million dollars less.
Upon q rehearing Of the Ease, and
upon a showing made by G. II. Pitt
man. tax ferret, that certain oil and
gas leases had not been included In
the company's report. the state board
reconvened and re-assessed the prop
erty of the company at $45,5OO,OOO
From this the company appealed to
the supreme court, but was denied the
writ. The tax, as fixed by the board,
against the Prairie company, was 10
mills. The company under the ruling
of the court, will have TO pay taxes
only upon the s35, 900, 900 valuation.
This case is a test case, In a way,
as several other large public service
corporations have similar complaints
against increased assessments as fixed
at the same time OF the Prairie re-
assessment. The same points Of law
were raised by all these companies.
Under the court decision, the state
will lose taxes upon the increased
valuation OF $40. 500, 900 upon the
Prairie company and other millions