Hines v. Bacon

1922 OK 176, 207 P. 93, 86 Okla. 165, 1922 Okla. LEXIS 135
CourtSupreme Court of Oklahoma
DecidedMay 16, 1922
Docket10667
StatusPublished
Cited by13 cases

This text of 1922 OK 176 (Hines v. Bacon) 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
Hines v. Bacon, 1922 OK 176, 207 P. 93, 86 Okla. 165, 1922 Okla. LEXIS 135 (Okla. 1922).

Opinion

JOHNSON, J.

On January 20, 1919-, plaintiffs commenced this action in thei district court of Ellis county, Okla., for recovery of $466.28 taxes paid under protest by plaintiffs to the county treasurer of Ellis county, Okla., December 30, 1919. The purposes of this appeal do not necessitate setting forth this petition at length.

This action is brought under section 7, su-bd. -B,! art. 1, chap. 107, Sess. Laws 1915, p. 149, which provides that it shall he the duty of one claiming a tax to be illegal, having no remedy by appeal, to pay the full amount of the tax at the time required by law, and to give notice to the collecting officer setting -forth the grounds of complaint *166 and advising tlxat suit will be brougnt for the recovery of the. payment so made under protest. Quoting literally, this section of the statute further provides.

“It shall be the duty of such collecting officer to hold such taxes separate and apart from all other taxes collected by him for a period of thirty days, and if within such time summons shall be served upon such officer in a suit for recovery of such taxes, the officer shall further hold such taxes until the final determination of such suit.”

On January 20, 1910, summons issued returnable January SO, 1919, and setting answer date March 1, 1919. This summons was served January 20, 1919. It will be observed that the petition was filed, summons issued, and service had within 30 days after December 30, .1919, the date on which the protested payment of taxes was made. A copy of the summons with the return of service, as set forth, omitting the caption, follows:

“The State of Oklahoma, to the Sheriff of Ellis County. Greeting:
“Yon are Hereby Commanded to Notify E. L. Bacon, Oo. Treasurer, Ellis County, Okia., that he. has 'been sued by Walker D.‘ Hines Director Gen. of B. B. TJ. S. & A. T. & S. F. By. Co., in tire district court sitting in'and for said county of Ellis, and that unless be answer by the 1st day of March., A. D. 1919, the petition of the said Walker D. Hines, Director Gen. of B. B. of TJ. S. & A., T. & S. P. By. Co., against said defendant filed in the clerk’s -office of said court, such petition will he taken as true and judgment rendered accordingly.
“You will make due returns of this summons on the 30th day of Jan. A. D. 1919.
“Witness"my band and seal of said court affixed at my office in Arnett, this 20th day of- Jan. A. D. 1919.
“B. H. Elder, Court Clerk.
“By Chloe Dean. Deputy.
“Seal. (
“State of Oklahoma, County of Ellis, ss.
“Beceived this Writ Jan. 20th, 1919, and as commanded therein I summoned the following persons of the defendants within named at the times following, to wit:
“E. L. Bacon. Oo. Treasurer, Jan. 20th, 1919, by delivering to each of said defendants personally, in §p.id county, a true and certified copy of the within summons, with all indorsements thereon.
“B. E. Bradshaw, Sheriff.
“James Haslem, Deputy.”

On February 28, 1919, after the expiration of the 30 days’ period, the defendant filed his special appearance and motion to quash summons and set aside service, which, omitting signature, is as follows: -

“In the District Court of Ellis County, State of Oklahoma.
“No. 1804.
“Walker D. Hines, Director General of Bailroads of the United States, and the Atchison, Topeka and Santa Fe Railway Company, a Corporation, Plaintiffs.
vs.
“E. L. Bacon, County Treasurer of Ellis County, State of Oklahoma, Defendant.
“iSpecial appearance and Motion to Quash Summons and Set Aside Service.
“Comes now tire defendant, appearing personally and for the purpose of this motion only, and moves the court to quash, set aside and hold for naught, the summons and purported service thereof in the above entitled cause, for the reason that the same was not issued, served and returned according to law. and is insufficient to confer jurisdiction on this court for the following reasons, to wit:
“First. For the reason that the certified copy of said purported summons, shown by the sheriff’s return to have been served upon E. L. Bacon, Co. Treasurer, on Jan. 20, 1919, which is attached hereto and made a copy of this motion marked Exhibit “A,” fails to show that said summons was issued under the seal of said court.
“Second. For the reason that the said copy of said summons hereto attached as aforesaid, is not a true copy ofi the purported summons issued in said cause.
“Third. For the reason that the return of the sheriff to said purported summons, fails to show that service thereof was made upon E. L. Bacon, County Treasurer of Ellis County, State of Oklahoma, the defendant above named.
“Fourth. For the reason that said purported summons does not sufficiently advise the defendant of the names of the persons or companies or corporations, by whom he has been sued and who are plaintiffs in said action.
“Fifth. For the reason that the copy of said alleged summons aforesaid, does not show under the b-and of the clerk of said court, the amount for which judgment will be taken if defendant fails to answer.”

This motion bore verification by the defendant county treasurer, and to it was attached as an exhibit an exact copy of the original summons, except (a) the name of Walker D. Hines appeared as “Walter D. Haines,” (!b) the copy did not bear tbe seal as did the original, and (c) in making the *167 copy the sheriff failed to copy tile signature of the clerk under the indorsement of the amount sued for.

April 7, 1919, the district court entered the following judgment sustaining this motion :

“Now on this 7th day of April, 1919, being one of the regular judicial' dates of the regular April term, 1919, of said court, the above cause came on for hearing on 'the special appearance and motion of the defendant to quash the summons and set aside the purported service thereof ¡in said cause, the plaintiffs appearing 'by their attorney, C. B. Leedy, and the defendant appearing by Harry C- Brownlee, county attorney of said Ellis county; and the court having heard the reading of said motion, and the argument of counsel for both parties, finds that the said motion is well taken and that the same should be, and said motion is hereby sustained by the court, and the said summons lin said cause, together with the purported service thereof, is hereby quashed, set aside and held for naught; to which ruling of the court the plaintiffs except, and exceptions are allowed by the court.

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Bluebook (online)
1922 OK 176, 207 P. 93, 86 Okla. 165, 1922 Okla. LEXIS 135, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hines-v-bacon-okla-1922.