In Re Boston Store

Supreme Court of Oklahoma

In Re Boston Store

1916 OK 498, 157 P. 746, 53 Okla. 565, 1916 Okla. LEXIS 433

CourtSupreme Court of Oklahoma

DecidedMay 2, 1916

Docket7701

StatusPublished

Cited by3 cases

This text of 1916 OK 498 (In Re Boston Store) 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

In Re Boston Store, 1916 OK 498, 157 P. 746, 53 Okla. 565, 1916 Okla. LEXIS 433 (Okla. 1916).

Pincite

Opinion

KANE, C. J.

This cause comes on to be heard upon a motion to dismiss, upon the ground, among others, that! it appears from the record that this appeal is not prosecuted by any party having an appealable interest in said cause. It seems that the appeal was taken by one O. R. McComb, a tax ferret, from the decision of the county court of Grant county, sustaining the objections and appeal of the Boston Store to a reassessment of its property for the years 1911, 1912, 1913, and 1914, by ohe county treasurer of said county, and from the overruling of the motion for new trial of the issues involved therein.

*566 It was contended that O. R. McComb, tax ferret, has no appealable interest in the matter, and that, therefore, this proceeding in error should be dismissed. The motion to dismiss seems to be well taken.

In the Matter of the Assessment of Stewart Brothers, etc., ante, p. 153, 155 Pac. 1124, it was held:

“A tax ferret has not such an interest in the subject-matter involved in a proceeding to discover property not listed and assessed for taxation and to list and assess the same as to authorize him to prosecute an appeal from a final order of the county treasurer to the county court, or from the county court to the Supreme Court.”

For the reason stated, the appeal must be dismissed.

All the Justices concur.

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KANE, C. J.

This cause comes on to be heard upon a motion to dismiss, upon the ground, among others, that! it appears from the record that this appeal is not prosecuted by any party having an appealable interest in said cause. It seems that the appeal was taken by one O. R. McComb, a tax ferret, from the decision of the county court of Grant county, sustaining the objections and appeal of the Boston Store to a reassessment of its property for the years 1911, 1912, 1913, and 1914, by ohe county treasurer of said county, and from the overruling of the motion for new trial of the issues involved therein.

*566 It was contended that O. R. McComb, tax ferret, has no appealable interest in the matter, and that, therefore, this proceeding in error should be dismissed. The motion to dismiss seems to be well taken.

In the Matter of the Assessment of Stewart Brothers, etc., ante, p. 153, 155 Pac. 1124, it was held:

“A tax ferret has not such an interest in the subject-matter involved in a proceeding to discover property not listed and assessed for taxation and to list and assess the same as to authorize him to prosecute an appeal from a final order of the county treasurer to the county court, or from the county court to the Supreme Court.”

For the reason stated, the appeal must be dismissed.

All the Justices concur.

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Bluebook (online)

1916 OK 498, 157 P. 746, 53 Okla. 565, 1916 Okla. LEXIS 433, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-boston-store-okla-1916.

Opinion

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