Title: In re U.S. SMELTING REF. & MINING CO
Citation: 1921 OK 70, 198 P. 61 5, 82 Okla. 106
Docket Number: 
State: Oklahoma
Issuer: Oklahoma Supreme Court
Date: March 1, 1921

In re U.S. SMELTING REF. & MINING CO Annotate this Case In re U.S. SMELTING REF. & MINING CO 1921 OK 70 198 P. 615 82 Okla. 106 Case Number: 11192 Decided: 03/01/1921 Supreme Court of Oklahoma In re PROTEST OF U.S. SMELTING, REFINING & MINING CO., GROSS PRODUCTION TAX, 1919. Syllabus ¶0 Taxation--Gross Production on Mining Property--Validity--Federal Agencies. Affirmed upon authority of In re Protest of Bendelari, Gross Production Tax, 1919, decided January 8, 1921, 82 Okla. 97 , 198 P. 606. Ray McNaughton and A. C. Wallace, for appellant. S. P. Freeling, Atty. Gen., and C. W. King, Asst. Atty. Gen, for the State. McNEILL, J. ¶1 This is an appeal from the action of the State Board of Equalization in overruling protest filed by the U.S. Smelting, Refining & Mining Company regarding its gross production tax for the year 1919. The agreed statement of facts in this case is identical with the agreed statment of facts in the case of In re Protest of Bendelari, Agent, Gross Production Tax, 1919, decided January 8, 1921, 82 Okla. 97 , 198 P. 606, and the questions for review are precisely the same in both cases. In these circumstances, the judgment of the Board of Equalization must be affirmed upon authority of In re Protest Bendelari, Agent, Gross Production Tax 1919, 82 Okla. 97 , 198 P. 606.