In Re Protest of Bendelari, Agent

Citations

• 198 P. 606
• 82 Okla. 97
• 1921 OK 7
• 1921 Okla. LEXIS 188

Syllabus

<p>(Syllabus.)</p> <p>1. Taxation — Property Subject — Statute.</p> <p>Section 7302, Revised Laws 1910, provides: “All property in this state, whether real or persona], including the property of corporations, banks, and bankers, except such as is exempt, shall be subject to taxation.”</p> <p>2. Same — Property of Agent of Government.</p> <p>No constitutional implications prohibit a state tax upon the property of an agent of the government, merely, because it is the property of such agent.</p> <p>3. Same — Power of State.</p> <p>Although a corporation may be an agent of the United States, the state may levy a property tax upon its property, and when Congress has not interposed to protect said property from state taxation, said taxation is not obnoxious to that objection.</p> <p>4. Same.</p> <p>Property which has acquired a situs within the jurisdiction of the state is not exempt from taxation by the state simply because it is exclusively used by the owner in carrying out a contract with the government.</p> <p>5. Same — Gross Production Tax on Mine Production — Validity.</p> <p>The gross production tax provided for by chapter 39, Session Laws 1916, which pro vides that said tax shall be in lieu of all other taxes upon said property, and further provides that if the tax assessed is greater than the amount said property would be subject to upon an ad valorem basis in the tax district where it is situated, the state may lower the rate in accordance therewith, is not a tax upon the earnings of the producer of mining ore, nor upon its right to engage in business, but is a tax upon the producer’s property within the state.</p> <p>KANE and MILLER, JJ., dissenting.</p>