Section 170. Taxes Payable in What Mediums.

(Section 7357, Revised Laws of Oklahoma 1910.)

(266) All state, county, township, school district, city, town, road, bridge or other taxes shall be paid to the county treasurer either in the lawful currency or by check or draft upon a bank therein stated, or by postoffice or express order; and it shall be unlawful for any county treasurer hereafter to receive in payment of any taxes to be collected by him, state, county, township, school district, city or town warrants: Provided, that no treasurer shall be required to execute a tax receipt for any taxes except those paid in lawful money, until the check, draft, postoffice or express order has been actually paid to him. And in case any such check, draft, postoffice or express order should prove to be worthless, it shall not operate as a payment of the tax for the payment of which it was given, and any tax receipt or other receipt given therefor is hereby declared illegal and void.

History. L. 1909, p. 596.

Section 171.

How Tax Books Made Out.

(Section 7359, Revised Laws of Oklahoma 1910.)

(267) The county clerk of each county, in making out the tax books for each county, shall consolidate all the state taxes under one heading; he shall also consolidate all the county, township and municipal levies and extend each under the one head, in a column to itself; the district school levy shall be extended separately and in a column by itself.

History. L. 1909, p. 596.

Section 172. Separation and Extension of Tax.

(Section 7360, Revised Laws of Oklahoma 1910.)

(268) In making out the tax books and extending the tax, the county clerk shall separate and extend said tax by municipal townships.

History, L. 1909, p. 597.

Section 173. County Treasurer Charged in Separate Accounts with Each Various Fund.

(Section 7361, Revised Laws of Oklahoma 1910.)

(269) The tax books so made out by the clerk must be by him correctly footed, and each page balanced, and abstract shall then be made of the footings of each page, which abstract so made shall be by the clerk correctly footed and balanced; and he shall from abstract charge the county treasurer in separate accounts with each of the various funds, as shown by said abstract, opening a distinct and separate account with said treasurer with each of said funds; and in the settlement made with said treasurer the clerk shall credit each account with the amount shown to have been paid out by said treasurer, as evidenced by warrants canceled and proper receipts to said treasurer, showing that he has paid the same.

History. L. 1909, p. 597.

Section 174. Treasurer's Record.

(Section 7362, Revised Laws of Oklahoma 1910.)

(270) The county treasurer shall keep a record in the form prescribed by the state examiner and inspector, and at the close of each day's business shall enter up the duplicate of each tax receipt issued by him during each day, showing the number of each receipt, date of payment, equalized value, amount of consolidated municipal taxes, district school tax and total.

History. L. 1909, p. 597.

Section 175. Collections Distributed Monthly.

(Section 7363, Revised Laws of Oklahoma 1910.)

(271) At the end of each calendar month the county treasurer shall apportion all collections for said month, and distribute the same among the different funds to which they belong.

History. L. 1909, p. 597.

Section 176. Treasurer's Monthly Statement.

(Section 7364, Revised Laws of Oklahoma 1910.)

(272) The county treasurer shall, at the end of each month, after apportioning the collections of that

month, make a statement to the clerk of the amount apportioned each town, city, municipal township and school district for all moneys which are required by law to be paid to the treasurers of such towns, cities, municipal townships and school districts by the county treasurer, and the county clerk shall issue a warrant for the amount shown by the statement of the county treasurer, payable to the treasurer of such town, city, municipal township and school district; the form of the warrant and the manner in which they shall be turned over to the various treasurers of the towns, cities, municipal townships and school districts shall be prescribed by the state examiner and inspector to conform with the system of bookkeeping now established.

History. L. 1909, p. 597.

Section 177. Requisites of Receipts.

(Section 7365, Revised Laws of Oklahoma 1910.)

(273) The receipts for taxes issued by the county treasurer shall be in the form prescribed by the state examiner and inspector, and shall have printed thereon the rates per cent of the levies of the different taxes so collected by him.

History. L. 1909, p. 598.

(Section 7373, Revised Laws of Oklahoma 1910.)

(274) The governor, state auditor, state treasurer, secretary of state, attorney general, state examiner and inspector and president of the board of agriculture shall constitute the state board of equalization and said state board of equalization shall hold a session at the capital of the State commencing on the third Monday in June of each year. It shall be the duty of said board to examine the various county assessments and to equalize, correct and adjust the same as between the counties by increasing or decreasing the aggregate assessed value of the property or any class thereof, in any or all of them, to conform to the fair cash value thereof, as herein defined, and to order and direct the assessment rolls of any county in this State to be so corrected as to adjust and equalize the valuation of the real and personal property of the several counties.

History. L. 1909, p. 599.

Appeal of McNeal, 35 Okla. 17, 128 Pac. 285; Carrico v. Crocker, 38 Okla. 440, 133 Pac. 181.

(Section 7374, Revised Laws of Oklahoma 1910.)

(275) There is hereby levied annually an ad valorem tax upon all property in this State which may be subject to taxation upon such basis, a tax sufficient in addition to the income from all other sources, to pay the expenses of the state government for each fiscal year ending on the thirtieth day of June, and to pay the de

ficiency, if any, for the year next preceding: Provided, however, that the total amount of such levy shall not exceed the maximum amount provided by the constitution that may be levied on an ad valorem basis for state purpose, including one-fourth of one mill for common school purposes to be levied, collected and distributed as other school money. For the purpose of computing the amount of the levy hereby made, the state board of equalization shall, at its annual meeting on the third Monday in June of each year, or as soon thereafter as the total valuation of all property in this State subject to taxation under the provisions of his chapter shall have been ascertained, and from day to day thereafter, until such time as they shall compute the amount appropriated to pay the expenses of the state government for the period aforesaid with twenty per cent added thereto as an allowance for delinquent taxes. From the actual amount thus computed shall be deducted the estimated income of the State from all sources other than from the levy hereby made. The amount so ascertained shall be certified by the state auditor to the clerks of the several counties in this State, and shall be entered upon the tax rolls thereof.

History. L. 1909, p. 600.

Atchison, T. & S. F. Ry. Co. v. State, 28 Okla. 94, 113 Pac. 921; City State Bank of Oklahoma City v. Stone, 158 Pac. 1168; In re Application of State to Issue Bonds, 40 Okla. 415, 136 Pac. 1104; Linthicum v. School District No. 4, 149 Pac. 898.

Section 180. Restrictions on Levy.

(Section 7375, Revised Laws of Oklahoma 1910.)

(276)

The amount of the levy so computed by the state board of equalization shall specify distinctly the purpose for which tax is levied and shall in no case exceed the amount appropriated by the legislature for such purpose.

History. L. 1909, p. 600.