Associated Industries v. Oklahoma Tax Commission

55 P.2d 79, 176 Okla. 120
CourtSupreme Court of Oklahoma
DecidedFebruary 18, 1936
DocketNo. 26835.
StatusPublished
Cited by23 cases

This text of 55 P.2d 79 (Associated Industries v. Oklahoma Tax Commission) is published on Counsel Stack Legal Research, covering Supreme Court of Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Associated Industries v. Oklahoma Tax Commission, 55 P.2d 79, 176 Okla. 120 (Okla. 1936).

Opinions

OSBORN, Y. C. J.

This is an original proceeding in this court instituted by the Associated Industries of Oklahoma, an unincorporated association, and 19 other taxpaying plaintiffs, against the Oklahoma Tax Commission, as respondents, for a permanent injunction to enjoin and restrain it from enforcing the provisions of Initiative Petition No. 344, State Question, 214, hereinafter referred to as the Old Age Pension Amendment to the Constitution.

The facts are undisputed. On August 13, 1935, there was filed with the Secretary of State approximately 9,000 pamphlets, with the original petition, purporting to have been signed by more than 180,000 legal voters of the state. Notice of the filing of said petition was caused to be published by the Secretary of State on August 19, 1935. On August 28, 1935, J. M. Ashton, a resident of Cleveland county, filed a written protest against the sufficiency of said petition. Immediately said protestant and a staff of clerical workers began an examination of the more than 9,000 pamphlets comprising said initiative petition, for the purpose of presenting evidence of fraud and irregularity in the form and contents of said petition. A hearing was conducted by the Secretary of Stdte, and from time to time the hearing was deferred by the Secretary of State to enable protestant to complete said work of cheeking and to present testimony relative *121 to' Ais charges of fraud and irregularity in said petition. Before said' hearing had been completed, and before the Secretary of State! had taken any official action determining the sufficiency or insufficiency of said petition, Honorable E. W. Marland, Governor of the State of Oklahoma, on September IT, 1935, issued an executive order and proclamation ordering and directing that said initiative petition be submitted to the people of the state for ratification • or rejection at the special election which had theretofore been called to be held on September 24, 1935. On said date, and before the Secretary of State had concluded the hearing as to rhe sufficiency of the petition, said initiative petition was submitted at the election, 204,522 votes being cast for the proposition and 78,783 votes being cast against it. On October 2, 1935, the Governor issued a proclamation setting forth the result of the election and declaring the initiative measure duly adopted as an amendment to and a part of the Constitution. The Secretary of State continued after the election to conduct the hearing as to the sufficiency of the petition. After the date of the election and after the date of the proclamation of the Governor and on October 24, 1935, the Secretary of State found and held that the initiative petition was sufficient in form and was signed by the requisite number of legal voters, from which finding and holding protestan! appealed to this court. But thereafter, and before this court had adjudicated the issues, protestant asked leave of this court to dismiss said appeal, which was granted and the appeal dismissed. It further appears that the Secretary of State has never certified to the Governor the sufficiency of the initiative petition.

On August 13, 1935, the date of the filing of the pamphlets containing the 'initiative petition and the names of the purported 180,000 signers, the proponents cf the amendment filed with the Attorney General a copy of the proposed amendment as set forth in the. petition, together with a proposed ballot tit e (said ballot title being the same as contained in the printed petition), and requested the Attorney General to adopt or correct the proposed ballot title. The Attorney General refused at that time to pass upon said ballot title on the ground that'the request was prematurely made in that the Secretary of State had not passed upon the sufficiency of the petition. On October 24, 1935, after.the Secretary of State had found and held the petition was sufficient in form, proponents made a second request of the Attorney General for a ballot title. The Attorney General never certified as to the sufficiency of the ballot title; but the measure was submitted to the people on the ballot title prepared and presented by the proponents thereof.

From the view we have taken of the determinative legal questions involved herein, the detailed provisions of said initiative measure are immaterial; but a brief resume of the specific provisions will be helpful in consideration and discussion of the fundamental legal questions on which our conclusion herein must be predicated. We shall, therefore, as briefly as possible, allude to the various provisions.

The title to the act, which was likewise used as the ballot title for the submission of the measure to the people at the election, is as follows:

“Act amending the Constitution of the State of Oklahoma by adding at the end of article XXIII thereof sections 12 and 13; authorizing old age pensions and social security legislation; creating a commission to be known as ‘Commission for Old Age Pensions and Security’; authorizing the levying and collecting of necessary taxes therefor; making appropriation for the purposes thereof; declaring State Question 209, Referendum No. 07, and vote thereon, of no force or effect; prescribing powers and duties of certain officers and employees; providing for appeals from orders and rulings; and fixing penalties for violations of this act.”

Section 1 is 'in part as follows:

“Section 1. The Constitution of the Statei of Oklahoma is hereby amended by adding at the end of article XXIII thereof two sections, to be sections 12 and 13, as follows:
“Sectipn 12. For the purpose of rendering aid. care, relief and assistance to certain persons, who by reason of their age or disability are unable to provide for themselves, and to encourage the maintenance of homes with their attending benefits to the cause of good government, peace and security, legislation shall be enacted for old age pensions and for social security, and there is created a commission to be known as ‘Commission for Old Age Pensions and Security’, which shall be composed of three members, namely, the Commissioner of Labor, who shall be chairman thereof and who shall serve without additional compensation and two members who shall be appointed by the Governor, each of whom shall receive ten (10.00) dollars per day for each day they render services as members of the commission.
*122 “Necessary fees and taxes shall be levied and collected to carry out the purpose of, this amendment, including graduated or other privilege taxes, graduated or other land taxes, graduated or other income taxes, graduated or other inheritance taxes, and other taxes or fees which may be deemed necessary.”

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Bluebook (online)
55 P.2d 79, 176 Okla. 120, Counsel Stack Legal Research, https://law.counselstack.com/opinion/associated-industries-v-oklahoma-tax-commission-okla-1936.