Champlin v. Carter

Citations

• 190 P. 679
• 78 Okla. 300
• 1920 OK 231
• 1920 Okla. LEXIS 384

Syllabus

<p>(Syllabus by the Court.)</p> <p>1.Taxation — Income Assessment — Revision ■ —Remedy by Appeal.</p> <p>The remedy of an income taxpayer complaining at tlie action of the State Auditor in revising, adjusting, and correcting his income tax assessment is by appeal fo the district court.</p> <p>2. Mandamus — Right to Writ — Official Discretion.</p> <p>A writ of mandamus may lawfully issue, from a court having jurisdiction, to compel an executive officer to perform a mere ministerial duty, which does not call for the exercise of his judgment or discretion, but which the law gives him the power and imposes on him the duty to do; but it may not lawfully issue to command or control the executive officer in the discharge of those of his duties which involve the exercise of his judgment and discretion in the construction of the law, or in determining the existence and effect of the facts.</p> <p>3. Same — Adequate Remedy at Law.</p> <p>The writ of mandamus will not be issued in any case where there is a plain and adequate remedy in the ordinary course of law, and where the duty or right sought to be enforced by such writ is not clear and indisputable.</p>