shaffer
carter
argued
decided
march
malcolm
rosser
muskogee
appellant
shaffer
carter
justice
pitney
delivered
opinion
two
appeals
taken
circumstances
explained
single
decree
suit
equity
brought
appellant
restrain
enforcement
tax
assessed
year
income
tax
law
state
oklahoma
laws
ground
unconstitutionality
statute
previous
suit
object
brought
officials
office
application
interlocutory
injunction
heard
three
judges
pursuant
section
judicial
code
denied
one
judge
dissenting
shaffer
howard
fed
appeal
taken
pending
determination
terms
office
defendants
expired
law
state
authorizing
revival
continuance
action
successors
reversed
decree
remanded
cause
directions
dismiss
bill
want
proper
parties
sup
dismissal
present
defendant
carter
state
auditor
issued
another
tax
warrant
delivered
defendant
bruce
sheriff
creek
county
instructions
levy
upon
sell
plaintiff
property
county
order
collect
tax
question
sheriff
threatened
proceed
suit
commenced
application
interlocutory
injunction
heard
three
judges
denied
upon
authority
decision
fed
certain
recent
decisions
decree
entered
disposed
application
dismissed
action
plaintiff
apparently
unaware
appealed
section
judicial
code
refusal
temporary
injunction
shortly
afterwards
took
appeal
section
judicial
code
comp
decree
final
decree
dismissing
action
latter
appeal
accord
correct
practice
since
denial
interlocutory
application
merged
final
decree
first
appeal
dismissed
constitution
oklahoma
besides
providing
annual
taxation
property
state
upon
ad
valorem
basis
authorizes
article
employment
variety
means
raising
revenue
among
income
taxes
act
question
chapter
laws
first
section
reads
follows
every
person
state
shall
liable
annual
tax
upon
entire
net
income
person
arising
accruing
sources
preceding
calendar
year
like
tax
shall
levied
assessed
collected
paid
annually
upon
entire
net
income
property
owned
every
business
trade
profession
carried
state
persons
residing
elsewhere
subsequent
sections
define
term
shall
include
prescribe
net
income
shall
computed
provide
certain
deductions
prescribe
varying
rates
tax
taxable
incomes
excess
amount
deducted
way
exemption
income
individual
one
living
spouse
additional
deductions
children
dependents
exemptions
residents
nonresidents
require
section
return
march
person
liable
income
tax
provisions
act
preceding
calendar
year
provide
section
state
auditor
shall
revise
returns
hear
determine
complaints
power
correct
adjust
assessment
income
section
taxes
shall
become
delinquent
paid
day
july
state
auditor
shall
power
issue
sheriff
state
warrant
commanding
levy
amount
upon
personal
property
delinquent
party
section
taxes
herein
levied
become
delinquent
shall
become
lien
property
personal
real
delinquent
person
shall
subject
penalties
provisions
ad
valorem
taxes
plaintiff
nonresident
oklahoma
citizen
illinois
resident
chicago
state
time
commencement
suit
several
years
theretofore
including
years
engaged
oil
business
oklahoma
purchased
owned
developen
operated
number
oil
gas
mining
leases
owner
fee
certain
land
state
properties
thus
owned
operated
year
received
net
income
exceeding
made
protest
return
showed
rates
fixed
act
due
state
income
tax
excess
state
auditor
overruled
protest
assessed
tax
accordance
return
present
auditor
put
due
course
collection
plaintiff
resists
enforcement
upon
ground
act
far
subjects
incomes
nonresidents
payment
tax
takes
property
without
due
process
law
denies
equal
protection
laws
contravention
section
fourteenth
amendment
burdens
interstate
commerce
contravention
commerce
clause
section
article
constitution
discriminates
nonresidents
favor
residents
thus
deprives
plaintiff
nonresidents
privileges
immunities
citizens
residents
state
oklahoma
violation
section
article
also
insists
lien
attempted
imposed
upon
property
pursuant
section
taxes
assessed
upon
income
arising
property
deprive
property
without
due
process
law
ground
resorting
equity
bill
alleges
plaintiff
owner
various
oil
gas
mining
leases
covering
lands
creek
county
lien
asserted
thereon
virtue
levy
tax
warrant
creates
cloud
upon
title
entitles
bring
suit
equity
union
pacific
ry
cheyenne
sup
pacific
express
seibert
sup
ogden
city
armstrong
sup
ohio
tax
cases
sup
greene
louisville
interurban
sup
ann
cas
unless
contention
plain
adequate
complete
remedy
law
well
founded
contention
based
first
upon
provision
section
chapter
giving
state
auditor
power
correct
adjust
assessment
income
given
county
board
equalization
cases
ad
valorem
assessments
taken
connection
chapter
laws
provides
article
subd
appeal
board
district
county
recent
decision
berryhill
carter
pac
state
held
aggrieved
income
taxpayer
may
appeal
section
thus
matters
complained
may
reviewed
adjusted
extent
justice
may
demand
case
related
adjusting
income
tax
reture
decision
merely
established
appeal
district
appropriate
remedy
rather
application
writ
certiorari
falls
short
say
nothing
plainly
procedure
afford
adequate
remedy
party
contending
income
tax
law
repugnant
constitution
secondly
reference
made
section
subdivision
art
laws
okl
wherein
provided
illegality
tax
alleged
arise
reason
action
laws
provide
appeal
aggrieved
person
paying
tax
may
give
notice
officer
collecting
stating
grounds
complaint
suit
brought
whereupon
made
duty
officer
hold
tax
final
determination
suit
brought
within
days
determined
tax
illegally
collected
officer
repay
amount
found
excess
legal
correct
amount
section
one
several
particular
reference
procedure
collecting
ad
valorem
taxes
prefaced
statement
page
existing
provisions
law
relating
ad
valorem
direct
system
taxation
following
provisions
added
upon
ground
gipsy
oil
howard
companion
suits
brought
certain
companies
restrain
enforcement
taxes
authorized
gross
production
tax
law
sess
laws
upon
ground
unlawful
imposition
upon
federal
instrumentalities
district
western
district
oklahoma
held
legal
remedy
provided
section
chapter
applied
ad
valorem
taxes
constitute
bar
equitable
relief
production
taxes
defendants
appealed
assigned
ruling
error
inter
alia
press
point
decrees
affirmed
upon
merits
federal
question
howard
gipsy
oil
sup
deem
unnecessary
pursue
question
whether
either
statutory
provisions
referred
furnishes
adequate
legal
remedy
income
taxes
assessed
unconstitutional
law
since
one
grounds
complaint
present
case
even
tax
valid
procedure
prescribed
section
income
tax
law
enforcing
tax
imposing
lien
upon
taxpayer
entire
property
threatened
put
effect
plaintiff
property
taxes
assessed
property
confined
income
proceeded
property
process
law
within
requirement
fourteenth
amendment
removal
cloud
upon
title
caused
invalid
lien
imposed
tax
valid
appears
legal
remedy
hence
ground
least
resort
properly
equity
relief
since
equity
justice
halves
prevent
possible
multiplicity
suits
jurisdiction
extends
disposition
questions
raised
bill
camp
boyd
sup
mcgowan
parish
sup
brings
us
merits
process
law
provision
appellant
makes
two
contentions
first
state
without
jurisdiction
levy
tax
upon
income
nonresidents
secondly
lien
invalid
imposed
upon
property
real
personal
without
regard
relation
production
income
separate
questions
treated
tax
might
valid
although
measures
adopted
enforcing
governmental
jurisdiction
matters
taxation
exercise
judicial
function
depends
upon
power
enforce
mandate
state
action
taken
within
borders
either
personam
rem
according
circumstances
case
arrest
person
seizure
goods
lands
garnishment
credits
sequestration
rents
profits
forfeiture
franchise
like
jurisdiction
act
remains
even
though
permissible
measures
resorted
michigan
trust
ferry
sup
ex
parte
indiana
transportation
sup
convenient
postpone
question
lien
questions
validity
tax
disposed
contention
state
without
jurisdiction
impose
tax
upon
income
nonresidents
raised
present
case
emphasized
travis
comptroller
yale
towne
mfg
sup
ed
decided
day
involving
income
tax
law
state
new
york
laws
contended
substance
state
may
tax
property
nonresident
situate
within
borders
may
tax
incomes
citizens
residents
privileges
enjoy
constitution
laws
protection
receive
state
yet
nonresident
although
conducting
business
carrying
occupation
required
income
taxation
contribute
governmental
expenses
state
whence
income
derived
income
tax
nonresidents
property
tax
excise
privilege
tax
since
privilege
granted
right
noncitizen
carry
business
occupation
taxing
state
derived
said
provisions
federal
constitution
radical
contention
easily
answered
reference
fundamental
principles
system
government
general
dominion
saving
restricted
particular
provisions
federal
constitution
complete
dominion
persons
property
business
transaction
within
borders
assume
perform
duty
preserving
protecting
persons
property
business
consequence
power
normally
pertaining
governments
resort
reasonable
forms
taxation
order
defray
governmental
expenses
certainly
restricted
property
taxation
particular
form
excises
society
property
value
chiefly
capable
producing
activities
mankind
devoted
largely
making
recurrent
gains
use
development
property
tillage
mining
manufacture
employment
human
skill
labor
combination
gains
capable
devoted
support
surplus
accumulated
increase
capital
state
whose
laws
property
business
industry
derive
protection
security
without
production
gainful
occupation
impossible
debarred
exacting
share
gains
form
income
taxes
support
government
proposition
wholly
inconsistent
fundamental
principles
refuted
mere
statement
may
tax
land
crop
tree
fruit
mine
well
product
business
profit
derived
wholly
inadmissible
income
taxes
recognized
method
distributing
burdens
government
favored
requiring
contributions
realize
current
pecuniary
benefits
protection
government
tax
may
readily
proportioned
ability
pay
taxes
character
imposed
several
shortly
adoption
federal
constitution
laws
report
oliver
wolcott
secretary
treasury
cong
sess
concerning
direct
taxes
american
state
papers
finance
rights
several
exercise
widest
liberty
respect
imposition
internal
taxes
always
recognized
decisions
mcculloch
maryland
wheat
denying
power
impose
tax
upon
operations
federal
government
chief
justice
marshall
speaking
conceded
wheat
full
power
tax
people
property
also
power
confined
people
property
state
may
exercised
upon
every
object
brought
within
jurisdiction
saying
obvious
incident
sovereignty
coextensive
incident
subjects
sovereign
power
state
extends
objects
taxation
etc
michigan
central
railroad
powers
sup
ed
justice
brewer
said
frequent
occasion
consider
questions
state
taxation
light
federal
constitution
scope
limits
national
interference
well
settled
general
supervision
part
nation
state
taxation
respect
latter
state
speaking
generally
freedom
sovereign
objects
methods
state
may
tax
callings
occupations
well
persons
property
long
recognized
power
taxation
however
vast
character
searching
extent
necessarily
limited
subjects
within
jurisdiction
state
subjects
persons
property
business
taxation
may
touch
business
almost
infinite
forms
conducted
professions
commerce
manufactures
transportation
unless
restrained
provisions
federal
constitution
power
state
mode
form
extent
taxation
unlimited
subjects
applies
within
jurisdiction
state
tax
bonds
wall
ed
see
also
welton
missouri
armour
virginia
sup
american
mfg
louis
sup
beem
clear
upon
principle
well
authority
state
may
impose
general
income
taxes
upon
citizens
residents
whose
persons
subject
control
may
necessary
consequence
levy
duty
like
character
onerous
effect
upon
incomes
accruing
nonresidents
property
business
within
state
occupations
carried
therein
enforcing
payment
far
exercise
control
persons
property
within
borders
consonant
numerous
decisions
sustaining
state
taxation
credits
due
nonresidents
new
orleans
stempel
et
sup
bristol
washington
county
sup
liverpool
ins
orleans
assessors
sup
sustaining
federal
taxation
income
alien
nonresident
derived
securities
held
country
de
ganay
lederer
sup
state
consistently
federal
constitution
may
prohibit
citizens
carrying
legitimate
business
within
borders
like
citizens
course
granted
follow
business
nonresidents
may
required
make
ratable
contribution
taxes
support
government
contrary
fact
citizen
one
state
right
hold
property
carry
occupation
business
another
reasonable
ground
subjecting
nonresident
although
personally
yet
extent
property
held
occupation
business
carried
therein
duty
pay
taxes
onerous
effect
imposed
like
circumstances
upon
citizens
latter
state
section
article
constitution
entitles
privilege
immunities
citizen
entire
immunity
taxation
preferential
treatment
compared
resident
citizens
protects
discriminatory
taxation
gives
right
favored
discrimination
exemption
see
ward
maryland
wall
oklahoma
assumed
power
tax
nonresidents
respect
income
derived
property
business
beyond
borders
state
first
section
act
imposing
tax
upon
inhabitants
respect
entire
net
income
arising
sources
confines
tax
upon
nonresidents
net
income
property
owned
business
carried
within
state
similar
distinction
observed
federal
income
tax
laws
one
earliest
present
acts
stat
stat
confined
tax
persons
residing
citizens
residing
abroad
stat
inserted
amendment
following
like
tax
shall
levied
collected
paid
annually
upon
gains
profits
income
every
business
trade
profession
carried
persons
residing
without
citizens
thereof
similar
provisions
embodied
acts
stat
stat
act
stat
clause
imposing
tax
upon
entire
net
income
arising
accruing
sources
exceptions
material
every
citizen
whether
residing
home
abroad
every
person
residing
though
citizen
thereof
following
appears
like
tax
shall
assessed
levied
collected
paid
annually
upon
entire
net
income
property
owned
every
business
trade
profession
carried
persons
residing
elsewhere
evidently
furnished
model
section
oklahoma
statute
doubt
suggested
former
requirement
apportionment
removed
constitutional
amendment
power
congress
thus
impose
taxes
upon
incomes
produced
within
borders
arising
sources
located
therein
even
though
income
accrues
nonresident
alien
far
question
jurisdiction
concerned
due
process
clause
fourteenth
amendment
imposes
greater
restriction
regard
upon
several
corresponding
clause
fifth
amendment
imposes
upon
insisted
however
appellant
case
opponents
new
york
law
travis
comptroller
yale
towne
mfg
income
tax
nature
personal
tax
tax
imposing
personal
liability
upon
recipient
income
nonresident
state
jurisdiction
impose
liability
argument
upon
analysis
resolves
mere
question
definitions
legitimate
bearing
upon
question
raised
federal
constitution
question
whether
state
taxing
law
contravenes
rights
secured
instrument
decision
must
depend
upon
mere
question
form
construction
definition
upon
practical
operation
effect
tax
imposed
louis
ry
arkansas
sup
mountain
timber
washington
sup
ann
cas
crew
levick
pennsylvania
sup
american
mfg
louis
sup
practical
burden
tax
imposed
upon
net
income
derived
nonresident
business
carried
within
state
certainly
greater
tax
upon
conduct
business
state
lawful
power
impose
seen
fact
required
personal
skill
management
appellant
bring
income
producing
property
oklahoma
fruition
management
exerted
place
business
another
state
deprive
oklahoma
jurisdiction
tax
income
arose
within
borders
personal
element
fiction
oust
jurisdiction
state
within
income
actually
arises
whose
authority
operates
rem
might
question
whether
value
service
management
rendered
without
state
allowed
expense
incurred
producing
income
question
raised
present
case
hence
express
opinion
upon
contention
act
deprives
appellant
others
similarly
circumstanced
privileges
immunities
enjoyed
residents
citizens
state
oklahoma
violation
section
article
constitution
based
upon
two
grounds
relied
upon
showing
also
violation
protection
clause
fourteenth
amendment
one
rights
intended
secured
former
provision
citizen
one
state
may
remove
carry
business
another
without
subjected
property
person
taxes
onerous
citizens
latter
state
subjected
paul
virginia
wall
ward
maryland
wall
maxwell
bugbee
sup
judge
dissented
shaffer
howard
fed
concluded
oklahoma
income
tax
law
offended
regard
upon
ground
page
since
tax
citizens
oklahoma
purely
personal
tax
measured
incomes
applied
nonresident
tax
upon
property
business
within
state
property
business
citizens
residents
state
subjected
discrimination
nonresident
unable
accept
reasoning
errs
paying
much
regard
theoretical
distinctions
little
practical
effect
operation
respective
taxes
levied
failing
observe
effect
citizens
residents
state
subjected
least
burden
nonresidents
perhaps
greater
since
tax
imposed
upon
former
includes
income
derived
property
business
within
state
addition
income
may
derive
outside
sources
appellant
contends
denial
noncitizens
privileges
immunities
entitled
also
denial
equal
protection
laws
act
permits
residents
deduct
gross
income
losses
incurred
within
state
oklahoma
also
sustained
outside
state
nonresidents
may
deduct
incurred
within
state
difference
however
arises
naturally
extent
jurisdiction
state
two
classes
cases
regarded
unfriendly
unreasonable
discrimination
residents
may
exert
taxing
power
income
sources
whether
within
without
state
accords
corresponding
privilege
deducting
losses
wherever
accrue
nonresidents
jurisdiction
extends
property
owned
within
state
business
trade
profession
carried
therein
tax
income
derived
sources
hence
obligation
accord
deduction
reason
losses
elsewhere
incurred
may
remarked
passing
showing
appellant
sustained
losses
entitled
raise
question
urged
regarding
tax
imposed
upon
business
conducted
within
state
amounts
case
appellant
business
burden
upon
interstate
commerce
products
oil
operations
shipped
state
assuming
fairly
appears
method
business
constitutes
interstate
commerce
sufficient
say
tax
imposed
upon
gross
receipts
crew
levick
pennsylvania
sup
upon
net
proceeds
plainly
sustainable
even
includes
net
gains
interstate
commerce
glue
oak
creek
sup
ann
cas
compare
peck
lowe
sup
reference
made
gross
production
tax
law
chapter
art
subd
sess
laws
amended
chapter
sess
laws
page
every
person
corporation
engaged
producing
oil
natural
gas
within
state
required
pay
tax
equal
per
centum
gross
value
product
lieu
taxes
imposed
state
counties
municipalities
upon
land
leases
mining
rights
privileges
machinery
appliances
equipment
pertaining
production
contended
payment
gross
production
tax
relieves
producer
payment
income
tax
question
state
law
upon
controlling
decision
state
cited
overrule
contention
deeming
clear
matter
construction
gross
production
tax
intended
substitute
ad
valorem
property
tax
income
tax
repugnance
income
tax
produce
repeal
implication
even
effect
akin
double
taxation
regarded
obnoxious
federal
constitution
reason
since
settled
nothing
instrument
fourteenth
amendment
prevents
imposing
double
taxation
form
unequal
taxation
long
inequality
based
arbitrary
distinctions
louis
railway
arkansas
sup
contention
want
due
process
proceedings
enforcement
tax
especially
lien
imposed
section
upon
delinquent
property
real
personal
reduces
state
without
power
create
lien
upon
property
nonresident
income
taxes
except
property
income
proceeded
putting
another
way
lien
income
tax
may
imposed
upon
nonresident
unproductive
property
upon
particular
productive
property
beyond
amount
tax
upon
income
proceeded
facts
case
raise
question
clearly
appears
averments
bill
whole
plaintiff
property
state
oklahoma
consists
land
oil
gas
mining
leaseholds
property
used
production
oil
gas
beginning
least
early
year
act
passed
continuing
without
interruption
time
commencement
suit
april
engaged
business
developing
operating
properties
production
oil
entire
business
managed
one
business
entire
net
income
state
year
derived
business
laying
aside
probability
time
time
may
changes
arising
purchases
new
leases
sales
expirations
none
however
set
forth
bill
evident
lien
rest
upon
property
interests
source
income
upon
tax
imposed
entire
jurisdiction
state
appellant
property
business
income
derived
jurisdiction
sought
jurisdiction
rem
clear
state
acted
within
lawful
power
treating
property
interests
business
unity
continuity
purpose
impose
income
taxes
declared
constitution
precise
nature
tax
measures
taken
enforcing
plainly
set
forth
act
plaintiff
thereafter
proceeded
notice
law
manage
property
conduct
business
proceeded
income
taxed
state
exceed
power
authority
treating
property
interests
business
single
entity
enforcing
payment
tax
imposition
lien
followed
execution
appropriate
process
upon
property
employed
business
appeal
dismissed
decree
affirmed
justice
mcreynolds
dissents
footnotes
acts
august
chapter
stat
june
chapter
stat
july
joint
res
stat
july
chapter
stat
march
chapter
stat
july
chapter
stat
august
chapter
stat
october
chapter
ii
subd
stat
september
chapter
title
part
stat
comp
october
chapter
title
stat
comp
february
chapter
stat
comp
ann
supp
ff