Case Name: RYAN, Co. Treas., v. COOK BLDG. & INV. CO.
Court: Oklahoma Supreme Court
Jurisdiction: Oklahoma
Decision Date: 1925-07-14
Citations: 113 Okla. 78
Docket Number: No. 16194
Parties: RYAN, Co. Treas., v. COOK BLDG. & INV. CO.
Judges: NICHOLSON, O. X, '¡and 'HARRISON, MASON, PHELPS, HUNT, CLARK, and RILEY, JJ., concur.
Reporter: Oklahoma Reports
Volume: 113
Pages: 78–78

Head Matter:
RYAN, Co. Treas., v. COOK BLDG. & INV. CO.
No. 16194
Opinion Filed July 14, 1925.
J. K. Wright, Co. Atty., and J. H. Payne, Asst. Co. Atty., for plaintiff in error.
Adelbert Brown, for defendant in error.

Opinion:
LESTER, J.
The sole question at issue in this cause is whether a city organized under a charter form of government, as is Oklahoma City, should be required to furnish a financial statement and estimated needs to the excise board of the county, for the purpose of making the tax levy. This identical question was settled in the case of M. S. Ryan, County Treasurer, v. Roach Drug Company, 113 Okla. 129, 239 Pac. 912, in which the court held that it was mandatory upon the city, though operating under a city charter, to submit its budget for review to the excise board of the county, and that a levy made upon an estimate submitted by or through another source is invalid. Judgment affirmed.
NICHOLSON, O. X, '¡and 'HARRISON, MASON, PHELPS, HUNT, CLARK, and RILEY, JJ., concur.