Title: SHIDLER v. ROSS
Citation: 113 P.2d 603, 189 Okla. 65, 1941 OK 178
Docket Number: 
State: Oklahoma
Issuer: Oklahoma Supreme Court
Date: May 20, 1941

SHIDLER v. ROSS Annotate this Case SHIDLER v. ROSS 1941 OK 178 113 P.2d 603 189 Okla. 65 Case Number: 29901 Decided: 05/20/1941 Supreme Court of Oklahoma SHIDLER v. ROSS et al. Syllabus ¶0 1. TAXATION--Note mailed to payees resident in Kansas and therein held until shortly before suit thereon commenced in 1939 did not acquire taxable situs in Oklahoma. A note signed in Oklahoma, dated August 16, 1937, due on one year from its date, made payable to four persons who lived in Kansas, and mailed to one of the payees and held in Kansas until shortly before suit was commenced on said note in 1939, did not acquire a taxable situs in Oklahoma under the provisions of article 4, chap. 66, S. L. 1939, known as the Intangible Personal Property Tax Law, nor under the general tax laws of Oklahoma. 2. PARTIES--Change of parties--Transfer of interest. In case of a transfer, other than by death, of any interest in the subject matter of an action during its pendency, the action may be continued in the name of the original party, or the court may allow the person to whom the transfer is made to be substituted in the action, and this applies where one of two or more plaintiffs transfers his interest to one or more of the coplaintiffs. 3. BILLS AND