• lurY x- Fourth Biennial Report of the OKLAHOMA TAX COMMISSION

July 1, 1938, to June 30, 1940

J. D. CARMICHAEL Chairman

JOE D. DUNN HUBERT L. BOLEN Vice Chairman Member

OKLAHOMA CITY, OKLAHOMA

Fourth Biennial Report

of the OKLAHOMA TAX COMMISSION to the GOVERNOR

of the

STATE OF OKLAHOMA

Period, July 1, 1938, to June 30, 1940

COMMISSION J. D. CARMICHAEL, Chairman JOE D. DUNN, Vice Chairman HUBERT L. BOLEN, Member

F. M. DUDLEY, Attorney L. E. RUBLE, Seer etary

T

Oklahoma City, Oklahoma 1940

LETTER OF TRANSMITTAL

V

TO THE HONORABLE LEON C. PHILLIPS, GOVERNOR OF THE STATE OF OKLAHOMA:

THE OKLAHOMA TAX COMMISSION HEREWITH SUB­ MITS ITS FOURTH BIENNIAL REPORT IN COMPLIANCE WITH THE PROVISIONS OF SECTION 12302, CHAPTER 66, ARTICLE 1, OKLAHOMA STATUTES, 1931.

J. D. CARMICHAEL, Chairman JOE. D. DUNN, Vice Chairman HUBERT L. BOLEN, Member

OKLAHOMA CITY, OKLAHOMA DECEMBER 1, 1940

REPORT OF OKLAHOMA TAX COMMISSION

CONTENTS Page LETTER OF TRANSMITTAL iii CHAPTER I—ORGANIZATION AND POLICIES 1 Organization of the Commission 1 Policies 9 Economy in Tax Administration 9 Is Oklahoma's Tax System Unfair to Industry? 11 Indebtedness of State and Local Governments 14 Reciprocity Agreements 15 CHAPTER II—COLLECTIONS AND APPORTIONMENTS 19 Summary of Tax Collections 20 Disposition of Revenues __--__--__ 25 Moneys Apportioned to Counties 28 Moneys Apportioned to Counties for Schools 29 Moneys Apportioned to Counties for Roads 30 CHAPTER III—COSTS OF ADMINISTRATION 81 History 81 Opinion of Tax Administrators on the Financing of Tax Administration 82 General Discussion 83 Analysis of Costs of Tax Administration 85 Analysis of Expenditures by Divisions 87 Analysis of Apportionments to Tax Collection Funds 91 Comparison of Appropriations and Expenditures for Tax Administration 92 Operation of the Commission Under a Budget 94 CHAPTER IV—ADMINISTRATION OF THE GENERAL PROPERTY TAX 119 Process of Assessment and Equalization 119 Process of Determining Tax Rates 121 Function of the Oklahoma Tax Commission in the Administration of the General Property Tax 123 Assessment of Railroad and Public Service Corporations 125 Equalization of Property Locally Assessed 125 Assistance to Local Assessing Officials 126 Effect of Homestead Tax Exemption 127 Administration of the Intangibles Tax 127 Explanation of Tables 131 CHAPTER V—SPECIAL STUDIES AND PROJECTS 225 Financial Statistics of Local Governments 226 Analysis of Corporation and Individual Income Tax Returns 227 Analysis of Sales Tax Returns 228 Analysis of Motor Vehicle Registrations 228 Analysis of Estates 228 Principles of State Tax Administration 228 Summary of Principles of State Tax Administration 229 Trends in State and Local Taxes from 1931 to 1939, Inclusive 230 Expenditures of State Government During the Biennium 232 v REPORT OF OKLAHOMA TAX COMMISSION

Page CHAPTER VI—MISCELLANEOUS ACTIVITIES AND INFORMATION 265 Delinquent and Additional Tax Collections 265 Income Taxes Paid by Individuals and Corporations 267 Number of Income Tax Returns Filed 267 Tax Collections Distributed by Counties 267 Motor Vehicle Registrations and Collections 268 Tax Collections from Principal Sources from 1916 to 1940 268 Work of the Legal Division 269 Beverage Licenses and Tax 271 Cigarette Licenses and Stamps 272 Sales Tax Tokens Purchased 272 Corporation Licenses 272 Oil and Gas Production Data 273 Analysis of Estates Closed in 1939 274 Gallons of Motor Fuel Reported and Gasoline Exemptions, Refunds, and Allowances 275 LIST OF TABLES CHAPTER II Table 1—Statement of Collections and Their Disposition 31 Table 2—Accounting of Money Handled Through the Official De­ pository of the Oklahoma Tax Commission—Fiscal Year 1938-1939 36 Table 3—Accounting of Money Handled Through the Official De­ pository of the Oklahoma Tax Commission—Fiscal Year 1939-1940 37 Table 4—Disposition of Collections by Sources and Funds 38 Table 5—How Tax Collections Are Apportioned 41 Table 6—Total Moneys Apportioned to Counties from All Sources —Fiscal Year 1938-1939 48 Table 7—Total Moneys Apportioned to Counties from All Sources —Fiscal Year 1939-1940 50 Table 8—Total Moneys Apportioned to Counties for Schools 52 Table 9—Total Moneys Apportioned to Counties and Cities and Towns for Roads 54 Table 10—Collections and Apportionments—Gasoline or Motor Fuel Tax 58 Table 11—Collections and Apportionments—Special Fuel Use Tax 59 Table 12—Collections and Apportionments—Fuels Excise Tax 59 Table 13—Collections and Apportionments—Gross Production Tax 60 Table 14—Collections and Apportionments—Petroleum Excise Tax 61 Table 15—Collections and Apportionments—Corporation License 61 Table 16—Collections and Apportionments—Rural Electric Co-op­ erative License 62 Table 17—Collections and Apportionments—Inheritance and Estate Tax 63 Table 18—Collections and Apportionments—Income Tax 64 Table 19—Collections and Apportionments—Motor Vehicle License 65 Table 20—Collections and Apportionments—Farm Tractor Tax 66 Table 21—Collections and Apportionments—Title Fees 66 Table 22—Collections and Apportionments—Driver's License 67 Table 23—Collections and Apportionments—Delinquent Registra­ tion Receipts 67 vi REPORT OF OKLAHOMA TAX COMMISSION

Page Table 24—Collections and Apportionments—Motor Carrier and Motor Vehicle Mileage Tax 68 Table 25—Collections and Apportionments—Consumers and Users (Sales) Tax 69 Table 26—Collections and Apportionments—Motor Vehicle Excise Tax 70 Table 27—Collections and Apportionments—Use Tax 71 Table 28—Collections and Apportionments—Cigarette License and Tax 72 Table 29—Collections and Apportionments—Beverage License and Tax 73 Table 30—Collections and Apportionments—Alcohol Permit Fees 74 Table 31—Collections and Apportionments—Used Equipment License. _ 74 Table 32—Collections and Apportionments—Freight Car Tax 75 Table 33—Collections and Apportionments—Game and Fish License 76 Table 34—Collections and Apportionments—Miscellaneous Revenue 76 Table 35—Collections and Apportionments—Unclassified Receipts 77 Table 36—Collections and Apportionments—Oleomargarine Stamp Tax 77 Table 37—Collections and Apportionments—Mileage Tax Security Agreements 78 Table 38—Collections and Apportionments—Tax Security Fund 78 Table 39—Collections and Apportionments—Sales Tax Tokens 79 CHAPTER III Table 40—Summary of Collections and Cost of Administration 99 Table 41—Summary of Appropriations for Tax Administration 102 Table 42—Summary of Appropriations and Expenditures 103 Table 43—Comparison of Appropriations and Expenditures 105 Table 44—Costs of Administration—Headquarters Division 106 Table 45—Costs of Administration—Accounting Division 107 Table 46—Costs of Administration—Legal Division 107 Table 47—Costs of Administration—Mail Division 107 Table 48—Costs of Administration—Cashier's Division 108 Table 49—Costs of Administration—Duplicating Division 108 Table 50—Costs of Administration—Supplies Division 108 Table 51—Costs of Administration—Ad Valorem Division 109 Table 52—Costs of Administration—Research and Statistics Division.. _ 109 Table 53—Costs of Administration—General Enforcement Division 109 Table 54—Costs of Administration—Ports of Entry 110 Table 55—Costs of Administration—Tabulating Division 110 Table 56—Costs of Administration—Transcribing Division 110 Table 57—Costs of Administration—Gasoline or Motor Fuel Tax 111 Table 58—Costs of Administration—Gross Production Tax 111 Table 59—Costs of Administration—Corporation License 112 Table 60—Costs of Administration—Inheritance and Estate Tax 112 Table 61—Costs of Administration—Income Tax 113 Table 62—Costs of Administration—Motor Vehicle License 114 Table 63—Costs of Administration—Motor Carrier and Motor Ve­ hicle Mileage Tax 115

vn REPORT OF OKLAHOMA TAX COMMISSION

Page Table 64—Costs of Administration—Consumers and Users (Sales) Tax _• 115 Table 65—Costs of Administration—Cigarette License and Tax 116 Table 66—Costs of Administration—Beverage License and Tax 116 Table 67—Costs of Administration—Used Equipment License 117 Table 68—Costs of Administration—Extra Help 117 Table 69—Costs of Administration—Oklahoma Tax Commission Audit 117

CHAPTER IV Table 70—Comparison of Company Renditions, Oklahoma Tax Commission Recommendations, and Assessments by State Board of Equalization of the Several Classes of Railroad and Public Service Corporations 135 Table 71—Assessed Valuation of Each Railroad and Public Service Corporation in Each County 136 Table 72—Assessed Valuation of Each Railroad and Public Service Corporation 167 Table 73—Assessed Valuation of Each Railroad by Lines and Class of Property for the Year 1940 174 Table 74—Comparison of Assessed Valuations of Various Classes of Property for the Years 1930-1940 181 Table 75—Comparison of Percentages of the Assessed Valuation of Various Classes of Property to Total Assessed Valua­ tions for the Years 1930-1940 184 Table 76—Total Assessments of Public Service Companies by Counties for the Year 1939 186 Table 77—Total Assessments of Public Service Companies by Counties for the Year 1940 188 Table 78—Assessed Valuations as Equalized by the State Board of Equalization by Classes of Property and by Counties for the Year 1939 190 Table 79—Assessed Valuations as Equalized by the State Board of Equalization by Classes of Property and by Counties for the Year 1940 192 Table 80—Assessed Valuations of Personal Property in the Various Counties as Fixed by the State Board of Equalization for the Year 1939 195 Table 81—Assessed Valuations of Personal Property in the Various Counties as Fixed by the State Board of Equalization for the Year 1940 203 Table 82—Increase or Decrease in Number of Homesteads Granted Exemption, Assessed Valuation Exempted, and Reduction of Total County Valuations from 1937 to 1940, Inclusive 211 Table 83—Assessed Valuations of Intangible Personal Property for the Year 1940, by Counties 221 Table 84—Assessed Valuations of Intangible Personal Property for the Year 1940, by Classes of Property and by Counties 223

CHAPTER V Table 85—Expenditures of State Government for the Past Four Fiscal Years 262 ':

REPORT OF OKLAHOMA TAX COMMISSION

Page CHAPTER VI Table 86- -Analysis of Collections by the General Enforcement Division—Fiscal Year 1939-1940 _ 278 Table 87- -Delinquent Income Tax Assessments and Collections . 279 Table 88- -Income Taxes Paid by Individuals and Corporations . 281 Table 89- -Collections of Sales Tax, Use Tax, Motor Vehicle Excise Tax, and Gross Production Tax, by Counties _ 282 Table 90- -Motor Vehicle License Collections and Number of Regis­ trations of Principal Types of Vehicles, Classified by Counties 284 Table 91- -Tax Collections from Principal Sources from 1916 to 1940 __ -286 Table 92- -Beverage Taxes Paid on Bottled Beer and Keg Beer „ __287 Table 93- -Statement of Sales Tax Tokens Purchased from January 24, 1936 to June 30, 1940 __288 Table 94- -Analysis of Estates Closed During the Calendar Year 1939, by Counties __289 Table 95- -Classification of Gross Estates by Types of Property and by Counties—Calendar Year 1939 __292 Table 98- -Classification of Gross Estates Closed During the Cal­ endar Year 1939, by Types of Property and Size Groups __295 Table 97- -Further Analysis of Estates Closed Dtiring the Calendar Year 1939, by Size Groups . 296 Table 98- -Gross Gallons and Net Taxable Gallons of Gasoline Reported 298 Table 99- -Taxable Gallons of Motor Fuel Subject to Fuels Excise Tax __298 Table 100 —Taxable Gallons of Motor Fuel Subject to Special Fuel Use Tax 299 Table 101 —Gasoline Exemptions, Refunds, and Allowances __299 Table 102 —Gallons of Gasoline Exempted or on Which Tax Was Refunded, by Months _ 300 Table 103 —Gasoline Tax Refunds and Exemptions, by Counties 301 LIST OF CHARTS CHAPTER 1 Chart 1--Organization of the Oklahoma Tax Commission 17 CHAPTER II Chart 2- -Collections by the Oklahoma Tax Commission __ 32 Chart 3- -Disposition of All Revenues . 33 Chart 4- -Tax Collections by Source and Disposition of Revenues, in Percentages, Fiscal Year 1938-1939 . 34 Chart 5- -Tax Collections by Source and Disposition of Revenues, in Percentages, Fiscal Year 1939-1940 . 35 Chart 6- -Apportionment of Revenues Collected by the Oklahoma Tax Commission 47 CHAPTER III Chart 7- -Cost of Administration Compared to Total Collections . 101 Chart 8- -Reduction in Tax Commission Expenditures 104 CHAPTER IV Chart 9- -The Process of Assessment and Equalization in Oklahoma .._12 0 Chart 10--The Process of Determining Tax Rates in Oklahoma 122

ix REPORT OF OKLAHOMA TAX COMMISSION

Page Chart 11—Assessed Valuations from 1930 to 1940 by Classes of Property 183 Chart 12—Percentage Increase or Decrease in Assessed Valuations from 1930 to 1940 by Classes of Property 185 Chart 13—Effect of Homestead Tax Exemption Since Its Adoption in 1937 194 Chart 14—Number of Homesteads Granted Tax Exemption, by Counties 219 Chart 15—Reduction in Assessed Valuation Resulting From Home­ stead Tax Exemption, by Counties 220 CHAPTER V Chart 16—Cost of Local Government in Oklahoma by Type of Ex­ penditure from 1931-32 to 1938-39 234 Chart 17—Cost of Local Government in Oklahoma by Type of Gov­ ernment from 1931-32 to 1938-39 235 Chart 18—Cost of Local Government in Oklahoma by Function 1937-38 Compared to 1938-39 236 Chart 19—Cost of County Government in Oklahoma from 1931-32 to 1938-39 237 Chart 20—Cost of Cities and Towns in Oklahoma from 1931-32 to 1938-39 238 Chart 21—Cost of School Districts in Oklahoma from 1931-32 to 1938-39 239 Chart 22—Cost of Townships in Oklahoma from 1931-32 to 1938-39 240 Chart 23—Revenue Receipts of Local Governments Classified by Source—Fiscal Year 1938-39 241 Chart 24—Revenue Receipts of Local Governments Classified by Subdivision of Government—Fiscal Year 1938-39 242 Chart 25—General Property Tax Levies in Oklahoma from 1931 •32 to 1939-40 243 Chart 26—Levies of the General Property Tax for General and Sinking Funds from 1934-35 to 1939-40 244 Chart 27—Reduction in Property Tax Delinquency in Oklahoma from 1932-33 to 1938-39 245 Chart 28—Average Property Tax Rate Per $100 Assessed Valua­ tion, by Subdivisions of Government—Fiscal Year 1939-40 246 Chart 29—Gross Debt and Gross Debt Less Assets of Local Govern­ ment in Oklahoma—Fiscal Year 1938-39 247 Chart 30—Reduction in Gross Funded Debt of Local Governments in Oklahoma from 1931-32 to 1938-39 248 Chart 31—Number of Taxable Corporation Returns and Amount of Tax Reported in 1938, by Counties 249 Chart 32—Distribution of Corporation Returns and Tax Liability by Groups of Cities, Classified by Population (As Re­ ported in 1938 on 1937 Incomes) , 250 Chart 33—Distribution of Corporation Returns, Taxable Income and Tax Liability Classified by Size of Taxable Income (As Reported in 1938 on 1937 Incomes) 251 Chart 34—Distribution of Corporation Returns, Taxable Income and Tax Liability Classified by Occupational Groups (As Reported in 1938 on 1937 Incomes) 252 Chart 35—Number of Taxable Individual Returns and Amount of Tax Reported in 1938, by Counties 253 REPORT OF OKLAHOMA TAX COMMISSION

Page Chart 36—Ratio of Taxable Individual Returns to Population (As Reported in 1938 on 1937 Incomes) 254 Chart 37—Distribution of Individual Returns and Tax Liability by Groups of Cities, Classified by Population (As Reported in 1938 on 1937 Incomes) 255 Chart 38—Distribution of Individual Income Tax Liability Classi­ fied by Size of Net Taxable Income (As Reported in 1938 on 1937 Incomes) 256 Chart 39—Distribution of Individual Income Tax Load Classified by Occupation of Taxpayers (As Reported in 1938 on 1937 Incomes) 257 Chart 40—Distribution of Sales Tax Collections by Principal Busi­ ness Groups—Fiscal Year 1939-40 258 Chart 41—Average Motor Vehicle License Fee by Type of Registra­ tion, 1939 259 Chart 42—Chart Illustrating Complexity of Distributive System and Difficulties of State Tax Administration 260 Chart 43—Total Tax Bill of State and Local Governments by Prin­ cipal Sources of Revenue from 1930-31 to 1938-39 261 Chart 44—Expenditures of State Government in Oklahoma Classi­ fied by Purpose of Expenditure—Fiscal Year 1938-39 263 Chart 45—Expenditures of State Government in Oklahoma Classi­ fied by Purpose of Expenditure—Fiscal Year 1939-40 264

CHAPTER VI Chart 46—Comparison of Income Tax Voluntarily Reported and Additional Assessments Made as Result of Audit from 1931 to 1940 280 Chart 47—Proportion of Deductions and Exemptions to Total Gross Estate and Net Estate within Oklahoma — Calendar Year 1939 291 Chart 48—Classification of Total Gross Estate Within Oklahoma by Kind of Property—Calendar Year 1939 294 Chart 49—Percentage Distribution of Number of Returns, Net Tax­ able Estate, and Tax Liability, Classified by Size of Net Taxable Estate—Calendar Year 1939 297

CHAPTER I

Organization and Policies

I. ORGANIZATION OF THE COMMISSION The general powers and duties of the Oklahoma Tax Commission are defined in the "Oklahoma Tax Commission Act" (House Bill No. 1, Thirteenth Legislature, 1931). This Act is the basic law under which the Commission was created and under which it functions. This law reads as follows: AN ACT creating the "Oklahoma Tax Commission"; providing for the appointment, confirmation and removal of its members and the designa­ tion of a Chairman; fixing their salaries, tenures of office and bonds; defining its duties, powers and authority in certain tax assessments, in the computation and collection of certain taxes and in the revision of tax laws; defining its powers and authority in requiring testimony and information relating to certain tax assessments, computations and collections, providing for prosecution for failure or refusal to furnish the same and for false swearing and prescribing penalties therefor; transferring to it certain duties, powers and authority of other of­ ficers and agencies relating to certain tax assessments, computations and collections and for the transfer of books, records and papers; pro­ viding for the appointment of employees, for their salaries and bonds and for expenses of administration; abolishing all employees and agents now performing the duties which, by this Act, are vested in said Commission; providing for an Attorney for said Commission, fixing his salary and defining his duties; repealing all laws in conflict herewith and for other purposes; and declaring an emergency. BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLA­ HOMA : SECTION 1. The style of this Act shall be: "OKLAHOMA TAX COMMISSION." SECTION 2. The "Oklahoma Tax Commission" is hereby created, and shall possess such duties, powers and authority as are herein­ after defined. Said Commission shall be composed of three members, to be appointed by the Governor, and confirmed by the Senate. The Governor shall designate one member of said Commission as Chairman. The tenures of office of the members of said Commission shall be co-terminous with that of the Governor making the appointments and until their successors are appointed and qualified. The Governor shall have the power to remove any member of said Commission from office whenever, in his opinion, the public interests would be thereby subserved. The salary of the Chairman of said Commission shall be six thou­ sand, six hundred dollars, per annum; and the salary of the other members shall be six thousand dollars each and all salaries shall be payable monthly. Each member of said Commission shall give bond to the State of Oklahoma in the sum of fifty thousand dollars, conditioned upon the honest and faithful performance of his duties; and such bonds, when 1 ORGANIZATION AND POLICIES approved by the Attorney General, shall be deposited in the office of the Secretary of State. SECTION 3. Said Commission shall render its findings as to the assessment of all railroad and public service corporation property; and all lists, schedules, reports and returns, which, by law, such corpora­ tions are required to file with any officer or agency of the State, in relation to the assessment of such property, shall, instead, be filed with said Commission, in the manner and within the time now fixed by law. Said Commission shall also render its findings as to the adjustment and equalization of the valuation of real and personal property of the several counties of the State; and all lists of taxable property of the several counties which, by law, county officials are required to file with any officer or agency of the State shall, instead, be filed with the said Commission, within the time and in the manner now fixed by law. All duties, powers and authority of all officers and agencies of the State, relating to the assessment of railroad and public service corpora­ tion property and to the adjustment and equalization of the valuation of real and personal property of the several counties of the State, which have been conferred upon them and vested in them, by law, are hereby transferred to, conferred upon and vested in, said Com­ mission; excepting only the duties, powers and authority of the State Board of Equalization, as fixed and defined by Section 21, Article X of the Constitution. In the assessment of all property which it is their duty to assess for taxation, all county officers shall continue to perform all the duties required of them and to exercise all the powers and authority vested in them, by law, except that they shall act under the direction of said Commission and under rules and regulations to be prescribed by it, not inconsistent with existing laws. The findings of said Commission as to the assessment of railroad and public service corporation property and as to the adjustment and equalization of the valuation of real and personal property of the several counties of the State shall, by said Commission, be laid before the State Board of Equalization as recommendations for its final action under Section 21, Article X of the Constitution. SECTION 4. From and after June 30, 1931, said Commission shall compute and collect all license, franchise, gross revenue, excise, income, collateral and direct inheritance, legacy and succession taxes; also graduated income taxes, graduated collateral and direct inheritance taxes, graduated legacy and succession taxes; also stamp, registration, production or other specific taxes which are levied under existing laws of the State, by authority of Section 12, Article X of the Constitution. All duties, powers and authority which, by law, have been conferred upon and vested in any and all officers and agencies of the State, in the computation and collection of such taxes, are hereby transferred to, conferred upon and vested in, said Commission. All moneys which shall be collected by said Commission, of every kind and character, and from all sources whatsoever, shall be deposited, daily, with the State Treasurer. SECTION 5. All books, records and papers now in the custody and under the control of any and all officers and agencies of the State, by law, which books, records and papers relate to the assessment of railroad and public service corporation property and to the adjustment and equalization of the valuation of real and personal property of the several counties of the State, by authority of Section 21, Article X of the Constitution, and to the computation and collection of taxes by authority of Section 12, Article X of the Constitution shall, upon certificate of the Governor declaring that said Commission has en­ tered upon the discharge of its duties, as defined by this Act, be de­ livered by any and all sxich officers or agencies of the State, to said ORGANIZATION AND POLICIES 3

Commission, which shall, thereafter, be entitled to the sole custody and control of such books, records and papers in the discharge of its duties hereunder. SECTION 6. In the performance of its duties, as defined by this Act, said Commission, or any member thereof, shall have the power to administer oaths, to conduct hearings, and to compel the attendance of witnesses and the production of the books, records and papers of any person, firm, association or corporation. Any person or any member of any firm or association or any of­ ficial, agent or employee of any corporation who shall fail, or refuse to testify; or who shall fail or refuse to produce any books, records or papers, which said Commission shall require; or who shall fail or refuse to permit the examination of the same; or who shall fail or refuse to furnish any other evidence or information which said Com­ mission, or any member thereof, may require; or who shall fail or re­ fuse to answer any question which may be put to him by said Commis­ sion, or any member thereof, touching the business, property, assets or effects of any such person, firm, association or corporation, or the valuation thereof or the income or profits therefrom, shall be guilty of a misdemeanor, and, upon conviction, shall be punished by a fine of not more than five hundred dollars or by imprisonment in the jail of the county where such offense shall have been committed, for not more than one year, or by both such fine and imprisonment. Any person or member of any firm or association or any official, agent or employee of any corporation who shall knowingly make false answer to any question which may be put to him by said Commission, or any member thereof, touching the business, property, assets or effects of any such person, firm, association or corporation, or the valuation thereof or the income or profits therefrom; or who shall make or present any false affidavit concerning any list, schedule, state­ ment, report or return, or for any other purpose, filed with said Com­ mission or required to be filed by this Act or by any other law of the State, shall be guilty of perjury, and, upon conviction, shall be pun­ ished as provided by law. SECTION 7. Said Commission shall appoint a Secretary at a salary of four thousand, two hundred dollars per annum, payable monthly; and it shall appoint such other employees and incur such expense as may be necessary for the proper discharge of its duties, under the limi­ tations and restrictions as hereinafter set out. Until otherwise provided by law, the number of such employees and the total of their respective salaries shall not exceed the number now employed and the total of the salaries now paid, under the direction of all officers and agencies of the State, under existing laws of the State, in the assessment of railroad and public service corporation property and in the adjustment and equalization of the valuation of real and personal property of the several counties of the State, by authority of Section 21, Article X of the Constitution, and in the computation and collection of taxes levied by authority of Section 12, Article X of the Constitution; and also, until otherwise provided by law, said Commission may appoint agents for the collection of such taxes as are now so collected and the compensation of such agents shall be paid in like manner, and shall not exceed, the compensation now paid for such collections. No employees shall be appointed by said Commission except upon the written authority of the Governor declaring the necessity for such appointments. All such employees who shall be required to handle public moneys, or who shall be responsible therefor, shall give bonds for the honest and faithful performance of their duties, in such amounts as may be fixed by said Commission. All employees now engaged in the assessment of property for taxa­ tion, by authority of Section 21, Article X of the Constitution, and 4 ORGANIZATION AND POLICIES

all employees now engaged in the computation and collection of taxes levied by the authority of Section 12, Article X of the Constitution, which employees are now acting under the direction of any and all officers and agencies of the State, as provided by existing laws of the State, except those employees which this Act authorizes said Commis­ sion to appoint, are hereby abolished at the end of the present fiscal year, on June 30, 1931. SECTION 8. The Governor shall appoint an Attorney for said Com­ mission, whose salary shall be six thousand dollars per annum, pay­ able monthly. Said Attorney shall, under the direction of the Governor or said Commission, be its legal advisor and is authorized to appear for and represent it in any and all litigation that may arise in the dis­ charge of its duties under this Act. SECTION 9. Said Commission shall, in addition to the duties, powers and authority conferred upon it by the preceding paragraphs of this Act, formulate and recommend to the Governor the passage of such laws, and such repeals and amendments of existing laws, relating to taxation or revenues, as, in its judgment, will bring about a low­ ering of the present ad valorem rate of taxation and a more equita­ ble distribution of the burdens of taxation throughout the State; and, in the discharge of its duties under this paragraph, it may ex­ amine the tax laws of this and other states and the operation thereof, conduct hearings and adopt such other means as it may deem advisable. SECTION 10. All laws and parts of laws in conflict herewith are hereby repealed. SECTION 11. It being immediately necessary for the preservation of the public peace, health and safety, an emergency is hereby de­ clared to exist, by reason whereof this Act shall take effect and be in full force from and after its passage and approval. The above law continued in effect without change until the Legislature in 1937 enacted an amendment abolishing the three member commission and creating the office of "Okla­ homa Tax Commissioner." (Article 1, Chapter 66, Session Laws 1937) This amendment, which did not affect the duties cf the Commission but merely changed the administrative pattern, reads as follows: AN ACT amending Section 12295, Oklahoma Statutes, 1931, providing for the appointment, tenure of office, bond and salary of the Oklahoma Tax Commissioner; providing for the appointment of deputy commis­ sioners; providing for other details in connection therewith; and de­ claring an emergency. BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: SECTION 1. TAX COMMISSIONER—APPOINTMENT—TERM—BOND —SALARY. That Section 12295, Oklahoma Statutes, 1931, be, and the same hereby is, amended to read as follows: "The 'Oklahoma Tax Commission' is hereby created, and shall possess such duties, powers and authorities as are hereinafter defined and now conferred upon said Commission by law or as may hereafter be con­ ferred upon said Commission. "Said Commission shall be composed of one member known as the 'Oklahoma Tax Commissioner,' who shall be appointed by the Gover­ nor on the advice and consent of the Senate, and who shall hold office for a term of four (4) years. Said Commissioner, when appointed and ORGANIZATION AND POLICIES 5

confirmed, shall be removable only for cause by a court of competent jurisdiction as provided by the laws of this State. "The salary of said Oklahoma Tax Commissioner shall be Seventy- eight Hundred ($7,800.00) Dollars per annum, and shall be payable monthly. "Said Oklahoma Tax Commissioner shall give bond to the State of Oklahoma in the sum of One Hundred Thousand ($100,000.00) Dollars, conditioned upon the faithful performance of his duties; and such bond, approved by the Attorney General, shall be deposited in the office of the Secretary of State. "The Oklahoma Tax Commissioner shall have authority and is here­ by given and granted the authority to appoint such deputies as in his judgment shall be necessary or desirable to the proper conduct of the business and affairs of the Oklahoma Tax Commission and who shall, under the direction of the Oklahoma Tax Commissioner, perform such duties as he may designate and shall draw such salaries as may be fixed by the Oklahoma Tax Commissioner and shall hold office subject to the will of the Oklahoma Tax Commissioner. One of said deputy commissioners shall by the Oklahoma Tax Commissioner be designated as 'Assistant Oklahoma Tax Commissioner' and shall perform the duties of the office of the Oklahoma Tax Commissioner during his ab­ sence, disqualification or inability to act." A three member commission was again re-established by the Seventeenth Legislature in 1939 (Article 1, Chapter 66, Session Laws 1939). This law became effective January 16, 1939, and in addition to amending three sections of the orig­ inal Oklahoma Tax Commission Act, as amended, provided for the first time a limitation upon expenditures of the Commission to an amount not exceeding the amount appropriated therefor by the Legislature. Theretofore, the Commission had been free to expend for tax administration any sums derived from var­ ious percentages of tax collections earmarked for that purpose. Thus, a new policy with respect to financing the Oklahoma Tax Commission was inaugurated by the Seventeenth Legisla­ ture. This is more fully discussed in Chapter III The full text of the 1939 amendment reads as follows: AN ACT relating to the Oklahoma Tax Commission; amending Sec­ tion 12295 Oklahoma Statutes 1931, as amended by Article 1, Chapter 66, Session Laws 1936-1937, providing for the appointment, confirma­ tion, tenures of office, bond and salaries of members of the Oklahoma Tax Commission; creating said Commission; amending Section 12300, Oklahoma Statutes 1931, providing for the appointment of employees, for their salaries and bonds and for expenses of administration; amend­ ing Section 12301 Oklahoma Statutes 1931, providing for the appoint­ ment, duties and salary of an Attorney for said Tax Commission; pro­ viding a limitation on the disbursements and expenses of said Com­ mission after July 1, 1939; and for other purposes; and declaring an emergency. BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: OKLAHOMA TAX COMMISSION—MEMBERS—TERM—SALARY. SECTION 1. That Section 12295 Oklahoma Statutes 1931, as amended by Article 1, Chapter 66, Session Laws 1936-1937, be, and the same is hereby amended to read as follows: "Section 12295. The 'Oklahoma Tax Commission' is hereby created, and shall possess such duties, powers and authority as are hereinafter defined, and as are now or as may, hereafter be conferred upon it by ORGANIZATION AND POLICIES

law. The Tax Commission shall consist of three (3) persons, to be appointed by the Governor of the State of Oklahoma by and with the consent of the State Senate of the State of Oklahoma; provided that the Governor may at any time remove any member of such Tax Com­ mission and appoint a successor, such appointment to have full force and effect, and to be submitted to the Senate for its confirmation at the first regular session of the Senate after such appointment is made (unless the Senate then be in session, if so, to be submitted to the Senate then in session), or if, in the interim, there be an extraordi­ nary session of the Legislature convened by the Governor, then such appointment shall be submitted during the term of such extraordinary session, for confirmation by the Senate. No commissioner shall be entitled to draw any salary or perform any service until his appoint­ ment is confirmed by the Senate, if the Senate then be in session. If the Senate be not in session then, then such Commissioner may serve and draw his salary until some special or regular session convenes; and if his appointment is then not confirmed within twenty (20) days he shall cease to perform such services and cease to draw a salary. Each of the Commissioners thus appointed shall, at the time of his ap­ pointment be a resident of the State of Oklahoma, and shall devote all of his time to the administration of the affairs of the Tax Com­ mission. The Governor, at the time of making such appointment, shall designate one of the members so appointed as Chairman. The tenures of office of the members of said Commission shall be co-terminous with that of the Governor making the appointments and until their successors are appointed and qualified. The salary of each member of said Commission shall be Five Thou­ sand Four Hundred ($5,400.00) Dollars, per annum; and all salaries shall be payable monthly. Each member of said Commission shall give bond to the State of Oklahoma in the sum of Fifty Thousand ($50,000.00) Dollars, condi­ tioned upon the honest and faithful performance of his duties; and such bonds, when approved by the Attorney General, shall be de­ posited in the office of the Secretary of State." SECRETARY—DUTIES—SALARY—EMPLOYEES—NUMBER. SECTION 2. That Section 12300 Oklahoma Statutes 1931 be, and the same is hereby, amended to read as follows: "Section 12300. Said Commission may appoint a Secretaiw and such other employees and incur such expense as may be necessary for the proper discharge of its duties under the limitations and re­ strictions as hereinafter set out. Until otherwise provided by law, the number of such employees and the total of their respective salaries shall not exceed the number now employed and the total of the salaries now paid, under the direction of all officers and agencies of the State, under existing laws of the State, in the assessment of railroad and public service corporation property and in the adjustment and equalization of the valuation of real and personal property of the several counties of the State, by authority of Section 21, Article X of the Constitution, and in the computation and collection of taxes levied by authority of Section 12, Article X of the Constitution; and also, until otherwise provided by law, said Commission may appoint agents for the collection of such taxes as are now so collected, and the compensation of such agents shall be paid in like manner, and shall not exceed, the compensation now paid for such collection. All such employees who shall be required to handle public moneys, or who shall be responsible therefor, shall give bonds for the honest and faithful performance of their duties, in such amounts as may be fixed by said Commission." ORGANIZATION AND POLICIES 7

ATTORNEY—SALARY. SECTION 3. That Section 12301 Oklahoma Statutes 1931 be, and the same is hereby, amended to read as follows: "Section 12301. The Governor may appoint an Attorney for said Commission, whose salary shall be Four Thousand Eight Hundred ($4,800.00) Dollars per annum, payable monthly; said Attorney shall, under the direction of the Governor or said Commission, be its legal advisor and is authorized to appear for and represent it in any and all litigation that may arise in the discharge of its duties under this Act; said Attorney shall devote all his time to said Commission." TOTAL DISBURSEMENTS AFTER JULY 1, 1939. SECTION 4. The total amount disbursed by the Oklahoma Tax Commission in any one fiscal year for the payment of salaries, ex­ penses and incidentals shall not exceed the amount appropriated there­ for by the Legislature. This section shall become effective and shall be in full force and effect as of July 1, 1939. Approved January 16, 1939. Emergency. One of the basic reforms of the Phillips administration calls for equitable adjustment of all taxes. In all of its recommendations to the Governor and to the Seventeenth Legislature, the present Commission has borne in mind that inequalities had crept into our tax code during the years of experimentation and effort to reduce the burden of taxation. In the various amendments to existing laws that were adopted by the Seventeenth Legislature that purpose of mak­ ing equitable adjustments actuated every step taken. Fairness to all taxpayers, large and small, has been the dominating theory of the present administration. The present organization of the Oklahoma Tax Commis­ sion is outlined in Chart 1, on page 17. A short description of the functions of the various departments and divisions is given below. The principal object of the departmental consolidations was to reduce the number of persons directly responsible to the Commission for the carrying on of its various func­ tions. The organization of the Oklahoma Tax Commission follows the traditional "line" and "staff" pattern developed in military organizations. Much of the time of the Commission is taken in confer­ ences with the heads of its various divisions. It is in these con­ ferences that the policies of the State administration, as ad­ ministered by the Oklahoma Tax Commission, are determined and procedure on all matters pertaining to enforcement, effi­ ciency, litigation and tax administration generally is adopted. By this method the Commission keeps a close touch on the activities of its subdivisions and personnel, and is enabled to immediately effect such changes in procedure and minor de­ partmental policies as is necessary to meet emergencies. In addition to the above, hardly a day passes that one or more hearings are not scheduled on the Commission's docket; these constitute a heavy drain on the Commission's time, for it 8 ORGANIZATION AND POLICIES is highly important that every protesting taxpayer be given an opportunity to present his arguments and contentions. This is necessary in order to provide the basis for taxpayers' appeals to the courts to which they have a legal right. Not the least demand upon the Commission's time and energy is that of taxpayers and citizens generally who call at the offices of the Commission to apply for or recommend others for positions, to discuss questions of tax policy, or other matters. The Secretary of the Oklahoma Tax Commission, in addi­ tion to the preparation of minutes and attesting the official acts of the Commission, also has charge of the requisitioning of supplies and equipment and supervision of the supply room; supervision of the accounting department and preparation of pay rolls; supervision of the tabulating, duplicating, and cashier's departments and the mailing room. Responsible directly to the Commission are the secretarial staff, which handles correspondence; the Attorney, who is the legal representative of the Commission in all litigation in which it becomes involved; the Director of the Research Division, who prepares statistical analysis of the several tax laws, studies the tax systems and procedures of other states, and serves generally in a fact-finding capacity; and the heads of all divisions, whose responsibilities are outlined below. Looking briefly at Chart 1, which outlines the organiza­ tion of the Oklahoma Tax Commission, it is seen that Division 1 includes the motor vehicle license and related taxes, and the sales tax and companion consumption taxes. Division 2 collects the income tax, corporation license, and inheritance or estate tax. Division 3 comprehends the motor fuel and related taxes, and the gross production tax on oil, gas, and other minerals. Division 4 is the Ad Valorem Tax Division, which per­ forms the duties of the Commission with respect to adminis­ tration of the property tax, set forth in the Oklahoma Tax Commission Act, above quoted. The Commission devotes con­ siderable time each spring to the holding of hearings on the assessment of railroads and public service companies. The freight car tax on private freight car companies is also col­ lected by this Division. The district offices listed in Chart 1 are under the direc­ tion of the Chief of Division 1, and are the field headquarters of the staff of field auditors and investigators responsible for the collection of those taxes listed under Division 1. Most of the Commission's contact with the taxpayers is made through its representatives working out of these district offices, who are constantly at work auditing accounts, collecting delinquent and additional taxes and penalties, and performing the various tasks assigned by the chief of Division 1. This work is the very essence of good tax administration. ORGANIZATION AND POLICIES 9

Each of the above described major divisions is under the supervision of a division chief who is directly responsible to the Commission. In consolidating the various taxes into these major divisions, care was taken to place related taxes together in order that the administration of each tax would complement the others within the same division. It is believed that this plan of organization is probably the most efficient that can be devised for the proper administra­ tion of the multifarious duties and responsibilities imposed by law upon the Commission under our highly centralized system of tax administration.

2. POLICIES 1. Economy in Tax Administration. The administration of Governor Phillips came into power in January, 1939, pledged to a program of reduction in governmental expense. Attention of the State had been focused on the increased em­ ployment and attendant expense of the Oklahoma Tax Com­ mission during the last months of the previous administration. There being no legislative restriction on the number of employees which could be utilized, or on the amount of salaries paid, it was found that much of this complaint was based on the peak of employment during the month of June. 1938. At that time there were 822 employees listed by the Okla­ homa Tax Commission. Salaries amounted to $103,948.72 for the month. When the Seventeenth Legislature convened in January, 1939 the number of employees had been reduced to 776. Early in that session the budget bill was enacted which fixed the maximum number of Tax Commission employees at the number then employed (776). However, the present Com­ mission did not avail itself of that prerogative, but voluntarily reduced the number of employees to 575 by June, 1939, a month prior to the effective date of the employment restriction. At the close of the biennial period (June 30, 1940), the total number of employees of the Oklahoma Tax Commission was 522, or an even 300 less than there were listed during the period of peak employment (June, 1938). Further, the reduction in personnel from 776 listed on the day the present Commission took charge to 522 permitted a saving in salaries amounting to $24,682.07 per month. In order to avoid impairment of service by sudden and drastic economies, the present Commission made a careful study of employment requirements during the first months of its administration. Each month the employment lists were scaled downward without interrupting the functions of the sev­ eral divisions. The gradual decline in the number of employees and in 10 ORGANIZATION AND POLICIES

salary expenditures during this period is evidenced by the following: January June 1939 1940 Employees 776 522 Salaries $99,154.52 $74,472.45 It must be borne in mind that the number of employees in many divisions is subject to considerable variation at certain seasons, as the business of administering certain taxes is much heavier in some months than in others. It is often necessary to switch employees about to meet these peak loads. This is one of the conditions which must be allowed for in budgeting the Commission. Expenditures of the Commission for the two years of the biennium, as set forth in Chapter III, completes the record as to economy in tax administration during the past year. The high points are briefly summarized below: Expenditures for Tax Administration Fiscal Year Fiscal Year Percent of Purpose 1938-39 1939-40 Reduction Salaries $1,158,167.48 $ 886,300.92 — 23.47% Traveling Expense 102,107.89 90,634.06 — 11.24 Communication and Postage 52,859.78 38,719.39 — 26.75 Supplies 49,845.11 21,597.73 - 56.67 Printing and Stationery 13,480.66 13,329.31 — 1.12 Surety Bonds and Insur­ ance 6,460.85 2,258.67 — 65.04 Freight, Drayage, and Express 5,742.63 2,831.75 — 50.69 Rentals and Leases 13,048.41 3,876.50 — 70.29 Machine Rentals 30,395.61 26,133.85 — 14.02 Municipal Service 4,460.28 518.29 — 88.38 Construction and Build­ ings 34.55 -100.00 Money Orders and Ex­ change 3,323.76 496.97 — 85.05 Furniture, Fixtures, and Equipment 27,242.06 8,328.02 — 69.43 Motor Vehicle License Plates 96,319.63 88,456.97 — 8.16 Cigarette Stamps 8,509.70 8,400.00 — 1.29 Sales Tax Tokens 20,818.88 14,957.50 — 28.15 Tax Commission Audit__ 5,603.64 9,855.97 + 75.88 Refunds 2,943.12 1,818.68 — 38.20 Miscellaneous 8,959.16 7,785.61 - 13.10

Total $1,610,323.20 $1,226,300.19 — 23.85% But notwithstanding this substantial savings in the cost of tax administration, the Commission does not believe it has been achieved at the expense of efficiency or effectiveness in carry­ ing on work of tax collection. We realize, however, and desire to call to the attention of the Legislature and the people, that a similar reduction cannot be expected next year. On the pres­ ent basis, the Commission is operating at, or very near, the ORGANIZATION AND POLICIES 11 minimum expense on which it is possible to operate without a loss in revenue far greater than the amount saved. As is pointed out in Chapter III, the cost of tax adminis­ tration includes money which the administrative agency fails to collect, as well as the operating cost of the Commission; and although this sum necessarily remains hidden, it is neverthe­ less real. A determination of the amount which should be ex­ pended for tax administration calls for nice balancing of the probable income to be received against the amount necessary to spend to produce that income. There is no known formula by which to determine how much money ought to be spent for tax administration. The best that can be done is to try to use the same intelligence and judgment that is used in well man­ aged private business enterprises. If a corporation had several million dollars of accounts receivable outstanding which could be brought in at a cost of from 10% to 15%, it would be a mistake not to spend the lesser sum in order to collect the larger. And the same thing is true of the State. This was the primary purpose behind the suggestion of the Commission to the Seventeenth Legislature that a reasonable sum be appro­ priated for extra help—to have available a fund to use in the collection of delinquent or additional taxes should it appear to the Commission that evasion was prevalent in any particular area. The wisdom of the Legislature in providing for extra help to meet tax collection emergencies is apparent. The results have been fruitful. 2. Is Oklahoma's Tax System Unfair to Industry? One of the favorite subjects for editorial discussion in Oklahoma is the alleged "unfair" tax system of this State, as it affects busi­ ness and industry. The state tax system has even been held responsible by some for part of the decline in population sus­ tained during the past decade as disclosed by the 1940 census. In March, 1940, the Commission published a brief survey of the advantages of Oklahoma's tax system to industry in which attention was duly drawn to the many tax advantages available to industry in this State. This discussion is of suffi­ cient timeliness and informative value to be worthy of repro­ duction here. Advantages of Oklahoma's Tax System to Industry "In response to numerous requests for information from inter­ ested persons and corporations, both from within and without the State, the Oklahoma Tax Commission is taking this means of sum­ marizing briefly some of the advantages of Oklahoma's tax system to business and industry. So much local criticism has been leveled at Okla­ homa's tax structure in recent years that, in fairness to this State, the advantages and benefits to industry and to taxpayers generally should be pointed out. "It will probably surprise most people to learn that Oklahoma has done as much, and perhaps more, to encourage industry to locate here and stay here as any other state in the Union, so far as tax legis- 12 ORGANIZATION AND POLICIES

lation is concerned. The present state administration -is very much aware of the necessity of offering a fair and equitable tax system to industry, and there is evidence that the people of Oklahoma are becom­ ing increasingly aware of the importance of such a policy. "The most burdensome state tax payable by manufacturers, whole­ salers, and retailers (aside from social security taxes which are uni­ form in all states) is the property or ad valorem tax, according to a recently completed nation-wide survey of taxes paid by business in 1938, published by Dun and Bradstreet. This is particularly true of manufacturers, who usually have a large investment in plant and equip­ ment, against which the property tax is an annual fixed charge irre­ spective of whether the business is making money or losing money. What is Oklahoma's record with respect to ad valorem tax reduction in recent years ? "In 1931 the total ad valorem tax levied in Oklahoma by counties, cities and towns, school districts, townships, and the State government, amounted to $68,944,000. By 1935 this had been reduced to $41,942,337, or 39.164%. For 1939, the aggregate levy was only $42,811,773, or 37.90% less than in 1931. During this period the ad valorem tax levies for state and township purposes were abolished, and homesteads were exempted from local taxes on the first $1,000 of assessed valuation. For the past five years the aggregate ad valorem tax levied in Okla­ homa, for current expenses and debt service combined, has been prac­ tically stationary. The average ad valorem tax rate throughout the State is low, despite the continued existence of high tax rates in a few counties and cities, most of which were inherited from the "boom" clays of new oil field development. In 1938 the average statewide ad valorem tax rate was $3.78 per $100 assessed value, of which $1.54 was for debt service. In 1939 the average rate declined to $3.72 per $100, of which $1.42 was for debt service. "Industries seeking a new location are interested in the volume of governmental indebtedness, which becomes a first mortgage on their property, and which they must share along with all other taxpay­ ers. What is Oklahoma's debt situation? "During the past six or seven years there has been a continued decline in the net funded debt of local subdivisions at the rate of about $8,000,000 per year, despite the incentive to vote new bond issues offered by the availability of Federal grants for various public projects. Sinking fund tax rates have been declining more rapidly than rates for current operating expenses have increased, and will probably continue to do so as long as the people maintain their present attitude toward the incurring of indebtedness. The per capita funded debt of the State of Oklahoma and its subdivisions is lower than that of any other state in the entire southwest. In fact, the most recent available data on comparative state and local indebtedness disclose that only three other states in the Union enjoy a more favorable position as to in­ debtedness, all three lying east of the Mississippi River. "A constitutional limit on tax rates of 15 mills (plus 10 mills additional which may be levied for schools by vote of the people of each school district, and 2 mills additional which may be levied for separate schools) gives assurance to business and new industry that tax rates cannot be continuously raised on taxable property for cur­ rent operating expenditures of local subdivisions. "Intangibles, including accounts receivable and shares of stock of foreign corporations, are not subject to taxation at usual ad valorem rates in Oklahoma, as they are in Texas and many other states, but instead are taxable at the low uniform rate of 4 mills (money and bank deposits are taxed at the rate of 2 mills). If the foreign corpora­ tion has been domesticated in Oklahoma and pays a corporation license fee and ad valorem tax in this State, then such shares are exempted entirely, just as shares in Oklahoma corporations are exempt. The purpose of this exemption is to avoid double taxation. To the argu­ ment that many other states do not enforce their more stringent tax ORGANIZATION AND POLICIES 13 laws as to intangibles, our reply is that business men contemplating the investment of large sums of money in a new state want more assur­ ance than mere administrative practice that such funds will not be subjected to high tax rates. Oklahoma rests its case upon the propo­ sition that industry and business is safer where it is protected by law, than where its only protection lies in the willingness of some public official to wink at the law. Business men generally should welcome the opportunity to liquidate their tax liability on intangibles currently at low rates than run the risk of large deficiency assessments and penalties in subsequent years. (See Chapter IV for further information on the intangibles tax.) "Although the constitution of this State permits municipalities to exempt new industries from taxes for five years as an inducement to their location, this privilege has wisely been left unexercised. Many studies have been made on the migration of industry and they invari­ ably show that tax exemption is of relatively minor importance as an inducement to location. Many other factors, such as availability of labor, raw materials, and cheap fuel, transportation advantages, near­ ness to market, and proximity to related industries, are all of much more importance than tax exemption. Any industry which locates in a given state merely to secure some real or fancied tax advantage is certainly not soundly located. Perhaps some highly speculative in­ dustries might be attracted in this manner, but their existence would probably terminate with the expiration of the tax exemption period, they would contribute little or nothing to the community or State, and such advantages as they received would be at the expense of estab­ lished industries which have grown up with the State and have paid their share of our common expenses, and are entitled to the State's bounty if it has any to give. Oklahoma has not succumbed to the tax-exemption hysteria which has affected several other southern states. Industries which are developed here or which move to Oklahoma will find more substantial advantages than a few years tax exemption. "As to the sales and excise taxes which are becoming very com­ mon throughout the country, modern tax administration recognizes the dependence of the State upon business men in the collection of these business taxes, and is coming to see the justice and necessity of compensating business for its services as tax collector. The Seventeenth Legislature in 1939 allowed all vendors to deduct 3% of their sales tax collections in remitting to the State. Very few other states permit this as yet. Gasoline distributors are permitted a 2y2% deduction for the same purpose, and cigarette distributors are permitted a 5% de­ duction to compensate for the additional expense of breaking open cartons and affixing the stamps to each package. In this movement to compensate business men for their services in collecting these sales and excise taxes, Oklahoma is taking the lead. "The erroneous charge is sometimes made that 'Oklahoma has the highest income tax in the nation.' It is true that Oklahoma levies a net income tax, and so does every other southern state to which industry is supposed to be migrating excepting Texas and Florida. The most highly industrialized southern state—North Carolina-—-has a flat rate 6% tax on corporation net income just as Oklahoma has, and in many other respects has a tax system similar to that of this State. The corporation income tax rate graduates up to 6%% in Mississippi, to 6% in Wisconsin, and to 8% in Idaho and South Dakota; Pennsylvania levies a flat rate of 7% on corporation net income; Oregon levies a flat rate of 8%; and Minnesota, New York, and North Dakota, in addition to North Carolina, all levy a flat rate of 6% on corporate net income just as Oklahoma does. In many of these states, ad valorem taxes for state purposes are also levied, which is not the case in Oklahoma. "For a number of years the State of Oklahoma has followed the policy of collecting taxes from those companies and individuals who make a profit and who can therefore afford to pay taxes. This is the par- 14 ORGANIZATION AND POLICIES

ticular virtue of the net income tax. In effect, the State of Oklahoma says to business and industry, 'We'll take a chance with you on the success or failure of your business. If you succeed and make a profit, then we shall expect you to pay a reasonable tax; if you lose money we will look to someone else for taxes that year.' This plan must commend itself as being eminently fair to anyone undertaking to es­ tablish a new industry or trying to keep an old plant in operation. "As to the effect of Oklahoma's net income tax upon individuals receiving large incomes, attention should be called to the fact that a substantial portion of these very large incomes is usually derived from corporation dividends, which dividends are deductible in comput­ ing the tax if the corporation itself paid an income tax in this State. And it should not be forgotten that Oklahoma has an optional com­ munity property statute of which the married taxpayer may avail himself, thereby splitting the income, avoiding the higher brackets, and gaining the same advantages in computing federal income taxes that are enjoyed by residents of Texas, Louisiana, California, and a few other states. "A fair analysis of the tax structure in Oklahoma as compared with that of other states discloses nothing which should cause undue alarm or pessimism on the part of taxpayers. On the contrary, such a comparison does disclose a great many facts distinctly to Okla­ homa's advantage, and in which the loyal citizens of this State can take a justifiable pride in calling to the attention of the business and industrial leaders of the nation." 3. Indebtedness of State and Local Governments. As a preface to any consideration of such a vital subject as balanc­ ing the State's budget and thereby terminating the series of deficits in the General Fund that have been accruing within recent years, it is appropriate to call attention to a statement of State indebtedness, together with that of its subdivisions. The trend of net debt in counties, municipalities, and school districts during the past eight years has been markedly downward. This operation, no doubt, has been greatly stimu­ lated by the persistent demands of Governor Phillips that the cost of government, state and local, be scaled downward. The trend of net debt decrease is disclosed by the follow­ ing figures: Net Debt of Local Governments Year Amount Per Capita 1912 $ 53,790,000 $27.74 1922 125,180,000 59.47 1931 182,646,000 . 76.23 1935 126,965,829 . 52.99 1936 115,790,878 48.33 1937 109,426,434 45.67 1938 102,407,265 42.74 1939 94,010,205 39.24 Data for 1912, 1922, and 1931 are from Federal publica­ tions; data since 1931 were obtained by the Commission from local budgets filed with the State Auditor. The per capita amounts shown subsequent to 1922 were computed upon the basis of the 1930 population of 2,396,040. From 1913 to 1931 the net debt of local governments in­ creased rapidly. During this period Oklahoma was growing ORGANIZATION AND POLICIES 15 rapidly in population. The automobile era, with its demand for better roads, is reflected in the debt increase from 1912 to 1931. Road bonds and many millions of dollars of other bonds were voted during this period for the construction of schools, water and electric utilities, and other public improvements. From 1931 to 1939 the net debt was reduced from $182,- 646,000 to $94,010,205. This was a reduction of 48.53%. There has been an average yearly reduction of approximately $8,- 000,000 in the net debt of local subdivisions in Oklahoma dur­ ing recent years. The per capita net debt has dropped from $76.23 in 1931 to $39.24 in 1939. Charts showing this reduc­ tion and other salient facts respecting the finances of local subdivisions will be found in Chapter V. The net funded debt of State government on July 1, 1939 was $25,383,681, or $10.59 per person. During the 1939-40 fiscal year the sum of $1,781,000 was either paid on this funded debt or was available for payment, leaving a funded State debt of $23,602,681 as of July 1, 1940. But to this funded debt must be added a State deficit incurred during the 1939-40 fiscal year in the amount of $6,856,376.92. This deficit is represented by outstanding non-payable state warrants which have not yet been funded. Adding the funded debt of $23,602,681 and the outstand­ ing warrants totaling $6,856,376.92, we obtain a total state indebtedness on July 1, 1940, of $30,459,057.92. This is $12.71 per person, based upon the 1930 population of 2,396,040. But, as was previously indicated, while the State's net debt was increasing from $25,383,681 to $30,459,057.92, the net debt of all local subdivisions probably declined even more, leaving a lower combined state and local net debt than in the previous year. The exact reduction in net debt of local subdivisions dur­ ing 1939-40 cannot be determined until budgets filed in the summer of 1940 are analyzed. On July 1, 1939, the per capita net debt of the State and its subdivisions was $49.83. The cor­ responding figure for July 1, 1940 is probably slightly less. As far as indebtedness of local subdivisions is concerned, as a whole Oklahoma's financial house is rapidly being put in order. It is gratifying to know that there are only about three states in the Union whose aggregate state and local per capita debt is lower than that of Oklahoma, but despite this condition and comparison, the fact remains that economic conditions which bear down heavily upon state revenues and the many demands upon state government to assume new responsibilities in the field of social welfare and the aid of common schools, have caused our state debt to show an increase which has made it impossible thus far to achieve a balance between income and expenditure in the General Revenue Fund. 4. Reciprocity Agreements. Reciprocity agreements be­ tween states in the selection of taxable subjects and determina- 16 ORGANIZATION AND POLICIES tion of tax policies represent an attempt to co-ordinate the various state tax systems in some reasonable manner by the exercise of mutual self-control to the end that double taxa­ tion and other inequitable effects may not be visited upon those taxpayers whose scope of operation subjects them to more than one taxing jurisdiction. As applied to the operation of motor vehicles, it is obvious that the relative benefit derived by the taxpayers of the states involved will vary depending upon the relative volume of traffic by residents of each state upon the highways of the other state or states. For example, if the operators of vehicles registered in Missouri use Oklahoma highways to a greater extent than Oklahoma residents use Missouri highways, a greater direct benefit will accrue to Missouri residents than to Oklahoma residents. The loss in state tax revenues would, in the illustration assumed, be greater in Oklahoma than in Mis­ souri. Tending to offset this greater tax loss, however, would be the possibility of greater gasoline tax collections resulting from increased motor vehicle traffic in Oklahoma, and possibly other economic advantages flowing from increased interstate commerce. It has been the consistent policy of the present State ad­ ministration to do everything possible, with due regard for the interests of the State of Oklahoma, to break down barriers to trade between this and other states. Abolition of the ports of entry, effected in 1939 was a step in this direction. The Seventeenth Legislature, in the furtherance of this policy, also authorized the Oklahoma Tax Commission to enter into such reciprocal agreements with other states as it might deem proper and expedient and in the interests of the residents of the State of Oklahoma. Pursuant to this authorization the Commission has concluded reciprocity agreements with the states of Ohio, Indiana, Illinois, Missouri, and Arkansas. CHART I ORGANIZATION OF THE OKLAHOMA TAX COMMISSION

OKLAHOMA TAX COMMISSION

DIVISION 2 DIVISION 3 • n STRICT 1 DIVISION 4 L- OFFICES |

MILEAGE TAX NO , OKLAHOMA CIT 2 TULSA NO SEMINOLE 1 MOTOR VE HICLE 1 T£ LICENSE NO 4 BARTLESVILLE

NO 6 MUSKOGEE 7MCALESTE R 1 MOTOR VE HICLE 1 NO 8 ANTLERS E 1 E^E ARDMORE NO 10 CH1CKASHA NO 1 MOTOR VE HICLE J NC 12 CLINTON | EXCISE NO 13 WOODWARD NO ENID 1 NO IS PONCA CITY DRIVERS L CENSE

CHAPTER II

Collections and Apportionments

The principal duty with which the Commission was charged upon its creation in 1931 was the collection of all ". . . license, franchise, gross revenue, excise, income, collateral and inheritance, legacy and succession taxes, also graduated income taxes, graduated collateral and direct inheritance taxes, graduated legacy and succession taxes; also stamp, registration, production or other specific taxes which are levied under existing laws of State, by authority of Section 12, Article X, of the Constitution." At the present time the Commission is collecting twenty- two different kinds of taxes and licenses. Moneys collected by the Commission are used for the support of virtually every State department and institution, for the support of the com­ mon schools, for construction and maintenance of county high­ ways and streets of cities and towns, for soil erosion control, for direct relief to needy persons, and for payment of assist­ ance to the needy aged, blind, and dependent children. Each legislative session since 1931 has very materially increased the duties and responsibilities of the Oklahoma Tax Commission with respect to the collection of taxes. The tax statutes may be found in the 1931 Oklahoma Stat­ utes and in the published Session Laws of 1933, 1935, 1937, and 1939. Pamphlet copies of most of the tax laws adminis­ tered by the Commission, together with rules and regulations adopted pursuant thereto, may also be obtained from the Commission. Because of their availability elsewhere, the de­ tailed provisions of these laws have been omitted from this re­ port, and the information presented herein has been restricted principally to data of a factual nature. Chapter II relates to the collection of taxes and the dis­ position made of such moneys. In organizing the material con­ tained in this Chapter the general, or summary tables, are presented first. These contain collections for each year of the biennium from each source, with a statement of the funds or purposes to which collections were apportioned and the amount apportioned to each fund or for each purpose. Complete data are also given as to all moneys apportioned to counties by the Commission from whatever source, and the use to which such moneys were put by local subdivisions. These general tables are followed by detailed statements of collections from each source, by months, with the disposition made thereof. 19 20 COLLECTIONS AND APPORTIONMENTS

Collections shown in this Chapter are of all revenues re­ ceived, whether currently due, delinquent or additional taxes, or penalties. Data on delinquent and additional taxes and pen­ alties will be found in Chapter VI. Charts will be found illus­ trating the principal facts contained in the summary tables. Reference to the years "1938-39" and "1939-40" means the fiscal years ending June 30, 1939, and June 30, 1940.

Summary of Tax Collections A summary of collections from all sources will be found in Table 1, on page 31. Total collections during the 1938-39 fiscal year amounted to $56,252,182.13. Collections in 1939-40 de­ clined to $54,450,625.74, or 3.20%. The reasons for this reduc­ tion in tax collections are analyzed below. Chart 2, on page 32, will be found helpful in comparing collections from the prin­ cipal sources during the biennium. Gasoline or motor fuel taxes totaled $16,029,368.16 in 1938-39 and $14,462,051.24 in 1939-40. This apparent decline in gasoline tax revenues is accounted for by a change in meth­ od of handling refunds of tax paid on gasoline used for agri­ cultural purposes. In 1938-39 the tax on such gasoline was first collected, then refunded; whereas, in 1939-40, such gaso­ line was exempt from taxation, and the taxes collected rep­ resent a net amount. In actuality, net gasoline tax revenues were slightly higher in 1939-40 than in the first year of the biennium. The special motor fuel use tax is a tax of four cents per gallon levied upon the use upon the highways in this State of certain enumerated motor fuels, such as Diesel fuels, the qual­ ity of which fuels is such as to render them exempt from the gasoline or motor fuel tax. This tax was first enacted in 1939. It produced $1,961.44 during the remainder of 1938-39 and $32,726.29 in 1939-40. The fuels excise tax is an excise tax of 8/100ths of one cent per gallon on all gasoline, kerosene, naphtha, motor fuel and/or burning oil, payable by the taxpayers to the Commis­ sion in the same manner and at the same time as the tax on other motor fuels is paid. The gasoline inspectors who enforce the inspection laws of the state with reference to motor fuels work under the direction of the Corporation Commission. This excise tax produced $338,170.37 in 1939-40—the first year in which revenues from this source were collected by the Tax Commission. Gross production tax collections amounted to $9,349,744.- 02 in 1938-39, but declined to $8,129,747.44 in 1939-40—a loss of 13.05%. This decline reflects the continued loss of market for Oklahoma oil to Illinois and other states, and also the effect of a two-weeks' shutdown of Oklahoma oil fields in August, 1939. COLLECTIONS AND APPORTIONMENTS 21

Petroleum excise tax receipts of $186,395.48 in 1938-39 and $171,097.49 in 1939-40 represent collections from a tax of one-eighth of one cent per barrel on oil produced within the State, the proceeds of which are used to pay the cost of en­ forcing the proration laws. The corporation license produced $610,583.90 in 1938-39 and $619,686.88 in 1939-40. This increase is the result chiefly of greater administrative effort on the part of the Commission. The Legislature in 1939 enacted the Rural Electric Co­ operative Act, providing for the organization and operation of such cooperatives in Oklahoma, and levying a license fee of $1.00 for each 100 persons or fraction thereof served by such corporation. Revenues from this source totaled $20.00 in 1939-40. Inheritance and estate tax revenues came to $564,588.93. in 1938-39 and increased to $1,634,545.73 in 1939-40. Taxes paid on certain large estates closed in 1939-40 were responsible for most of the increase. An analysis of estates closed in the calendar year 1939 will be found in Chapter VI. The personal and corporation income tax yielded $7,143,- 605.28 in 1938-39 and $6,341,871.94 in 1939-40. This loss of 11.22% is accounted for by a lower last-half collection in Sep­ tember, 1939, on incomes earned in 1938. Income taxes re­ ported in March, 1940 were slightly greater than that reported in the previous year. The above figures include delinquent and additional taxes, as well as income taxes currently due. An analysis of delinquent and additional taxes, and taxes reported by individuals and corporations, is presented in Chapter VI. Motor vehicle license revenues increased from $4,753,- 517.86 in 1938-39 to $5,305,429.74 in 1939-40, or 11.61%. Most of this increase was due to an increase in rates on cer­ tain classes of vehicles beginning in 1940. Collections of the farm tractor tax are segregated from other motor vehicle license revenues for the reason that this money is earmarked for soil erosion control. This license pro­ duced $119,145.81 in 1938-39 and $122,429.38 in 1939-40. Title fees are also segregated from motor vehicle license receipts, as such fees are earmarked for the Public Safety Fund. Title fees aggregated $266,846.84 in 1938-39 and $278,- 824.01 in 1939-40. The drivers' license brought in the sum of $435,184.00 in 1938-39 and $457,598.10 in 1939-40. This, too, is earmarked for the Public Safety Fund from which expenses of the State Highway Patrol are paid. Delinquent registration receipts are revenues remaining from the sale of motor vehicles for taxes after the motor ve­ hicle license and penalty have been satisfied. Such excess is held in this fund for a period of one year to afford the previous owner of the vehicle an opportunity to claim it; if unclaimed 22 COLLECTIONS AND APPORTIONMENTS at the expiration of one year, this money is transferred to the State Highway Construction and Maintenance Fund. In 1938- 39 collections from this source were $82.95; in 1939-40 they totaled $80.78. The motor vehicle mileage tax totaled $1,539,955.42 in 1938-39. Collections from this source declined to $886,218.28 in 1939-40, due to repeal of the tax in mid-year. Collections of the consumers and users (sales) tax totaled $10,237,624.68 in 1938-39 and increased to $10,320,552.29 in 1939-40—an increase of .81 of 1%. In reality the increase was 3% greater than this for the reason that during 1939-40 ven­ dors were permitted under the law to deduct 3% of the tax as compensation for the trouble and expense of acting as agents of the State in the administration of the sales tax. This fact should be taken into account by those using sales tax data as an index of changing economic conditions. Certain other changes were made in the sales tax law by the Seventeenth Legislature, some of which exempted sales previously taxable and some of which rendered taxable certain transactions there­ tofore not taxable. Such periodic changes in the sales tax also tend to prevent an accurate gauging of relative economic con­ ditions based upon sales tax receipts. Collection of delinquent and additional sales taxes likewise further complicates any at­ tempt to measure economic conditions from one year to the next from the sales tax index. Data on delinquent and addi­ tional sales tax revenues, and a classification of sales tax col­ lections by counties, are to be found in Chapter VI. The motor vehicle excise tax, like the sales tax, has under­ gone certain changes in being re-enacted at each succeeding session of the Legislature. This tax, however, being levied on the sale of a product for which there is a very elastic demand, reflects rather quickly and sharply changing economic condi­ tions. In 1938-39 this tax yielded $1,078,276.59. In 1939-40 revenues from this source increased to $1,328,623.46, or 23.22%. Under the motor vehicle excise tax, as re-enacted in 1939, the used car dealer does not have to pay the tax when registering his stock of used cars, provided he holds an as­ signed Oklahoma certificate of title; and the tax is payable only on the first transfer of title during each calendar year, rather than on each sale of the vehicle, as before. The use tax was first levied in 1937 as a companion to the sales tax, for the protection of Oklahoma merchants against out-of-state competition and also to compensate the State for sales tax which might be lost as the result of purchases made from without the State. Because of a liberal exemption of $100 per month in such out-of-state purchases this tax in practical effect is levied chiefly upon production goods used by business and industry in Oklahoma. The sum of $467,989.53 was col­ lected from this source in 1938-39 and $631,158.88 in 1939- 40—an increase of 34.87%. COLLECTIONS AND APPORTIONMENTS 23 Cigarette license fees totaled $111,078.75 in 1938-39, in­ creasing to $113,229.86 in 1939-40. Cigarette stamp taxes amounted to $2,042,320.52 in 1938-39 and increased to $2,- 068,506.88 in the last year of the biennium. These were in­ creases of 1.94% and 1.28%, respectively. Data on number of licenses issued and stamps sold are presented in Chapter VI. Beverage license fees increased from $255,520.00 in 1938- 39 to $315,985.00 in 1939-40. This increase of 23.66% reflects, for the most part, the restoration of the $100 license fee on retail dealers by the Seventeenth Legislature in 1939. There was, however, a great reduction in number of beverage licenses issued as will be seen in Chapter VI. The barrel tax on beer of $2.00 produced $692,251.14 in 1938-39, dropping off to $660,- 705.64 in 1939-40. Seasonal variation in weather has marked influence on the consumption of beer and beverage tax collec­ tions. A breakdown of beer taxes as between bottled beer and keg beer is to be found in Chapter VI. Issuance of alcohol permits was responsible for the col­ lection of $144.00 in 1938-39 and of $504.00 in 1939-40. In order to avoid misunderstanding a brief explanation of the purpose of this law is probably appropriate here. Prior to en­ actment of the alcohol permit statute there was no law re­ quiring a permit to import liquors stronger than 3.2% beer and it was difficult to secure a conviction. Moreover, aid of the Federal government could not be invoked to protect a "dry" state from such illegal traffic without such a state law. This statute prohibits importation of alcoholic liquors without a per­ mit and, further, limits the products imported and the pur­ poses for which they may be used; and at the same time en­ ables the State to invoke the assistance of Federal agents, which has proven very effective. The used equipment license is required for the privilege of dealing in, or transporting by truck, used pipe line equip­ ment and used equipment employed in the production of oil and gas and other minerals. It is not a revenue raising measure, primarily, but is purely regulative, the purpose of the law be­ ing to prevent the trafficking in stolen oil field equipment. Used equipment license collections were $11,410.00 and $12,930.00, respectively, during the biennium. The freight car tax is a tax of 4% on the gross earnings of private freight car companies, and is levied in lieu of the ad valorem tax. This source accounted for collections of $80,- 235.90 in 1938-39 and $72,111.98 in 1939-40. In re-enacting this law in 1929, to conform to an adverse decision of a Fed­ eral District Court, the Legislature provided that the State Board of Equalization can now lower the rate of tax in order, to make it conform to the average ad valorem rate, but can­ not raise the rate, as before. Game and fish licenses are issued by the State Game and Fish Commission, which, until April, 1940, routed the rev- 24 COLLECTIONS AND APPORTIONMENTS enues through the Tax Commission. This practice has now been discontinued, and in the future such funds will be de­ posited directly with the State Treasurer and will not be shown in Tax Commission collections. This change in proce­ dure caused the reduction shown in Table 1 of from $235,927.- 00 in 1938-39 to $143,183.00 in 1939-40. Miscellaneous receipts were $38,388.31 in 1938-39 and $2,623.11 in 1939-40. These include small items from several sources such as charges for preparing certified copies of rec­ ords, and the sale of lists of motor vehicle registration. The unusually large receipts shown for 1938-39 resulted from the sale of equipment and materials at the time the ports of entry were discontinued. All such revenues go to the State General Revenue Fund. Unclassified receipts are revenues which are incapable of identification when received. Such receipts are classified in this manner until, by correspondence or otherwise, the nature of the remittance becomes known, whereupon it is credited to the proper source and "unclassified receipts" is debited with the amount. Unclassified receipts at the close of 1938-39 amounted to $15.62; at the close of 1939-40 this account had a credit balance of $13.97. The oleomargarine stamp tax produced $20.00 in 1938-39, and nothing in 1939-40. Further legislation is needed to vital­ ize enforcement of this tax, and until this is provided the Com­ mission's function is necessarily limited to selling stamps to those who apply for them. In addition to the above collections during the biennium, moneys were received from several other sources by the Com­ mission for which accounting must be made. Mileage tax se­ curity agreements were taken from motor carrier operators totaling $65,754.55 in 1938-39 and $25,400.27 in 1939-40. This fund is now in process of liquidation, as the mileage tax has been abolished. It consisted of securities placed with the State to guarantee payment of mileage tax obligations, which securi­ ties are the property of the motor carriers and must be re­ turned to them. The Tax Security Fund consists of money placed with the State to guarantee payment of taxes other than the mileage tax, chiefly the motor fuel and gross production tax. This fund received $41,945.63 during 1939-40. The sales tax token items of $19,466.92 and $16,105.60, respectively, represent amounts collected from the sale of to­ kens during each year. These are placed in an account for the redemption of tokens. Tax tokens were adopted in order to facilitate the collection from the consumer of the exact amount of tax due, as nearly as possible, as required by law; they are especially convenient in making payment of the tax on small cash purchases and are of benefit both to consumer and ven­ dor. COLLECTIONS AND APPORTIONMENTS 25 The $2,166.59 shown in 1938-39 in Table 1, under the heading of "Statutory Cancellation of Depository Vouchers," represents certain refunds authorized to be made within a limited statutory period for which vouchers were written, which vouchers had to be canceled after the expiration of the period. Unapportioned collections carried from the prior fiscal year aggregated $3,423,318.60 in 1938-39 and $3,400,210.68 in 1939-40. These sums, when added to collections during the biennium, make a total amount to be accounted for by the Commission of $59,762,888.79 in 1938-39 and $57,934,287.92 in 1939-40. Charts 4 and 5, on pages 34 and 35, depict the percent­ age of each major source to total collections for each year of the biennium; these charts also indicate the disposition of revenues in each year in terms of percentage to the total. Table 1 likewise shows the percentage of each tax to total collections for the benefit of those who wish to analyze the state tax system from the standpoint of the proportion of state revenues being contributed by various classes of taxpayers, or by taxes based upon production, consumption, or distribution of wealth. Disposition of Revenues The disposition of all moneys collected by the Commission is fixed by law. The Commission has no discretionary authori­ ty whatsoever in this respect. Table 1 contains, in addition to a summary of tax collections from all sources, a statement of the disposition of all revenues received. Chart 3, on page 33, shows graphically the amounts apportioned to the major funds and uses. It will be noticed that the amount to be accounted for by the Commission is more than the amount of revenues collected during the year. This is because of unapportioned revenues from the prior period, reserves held under protest which have become available for distribution as the result of agreement or litigation, and the funds held in trust by the Commission for redemption of sales tax tokens or for the return of mileage and other tax security agreements. In the first year of the biennium the General Revenue Fund was apportioned $18,534,863.51 by the Commission; in 1939-40 this fund was apportioned only $15,650,499.55. There were several reasons for this reduction. Perhaps of most im­ portance was the reduction sustained in gross production and income tax collections during 1939-40. Another contributing factor was the action of the Seventeenth Legislature in shift­ ing revenues of the motor vehicle excise tax and the use tax, amounting to $1,959,782.34, from the General Revenue Fund to the newly created State Board of Public Welfare Fund. This loss, however, was more apparent than real inasmuch 26 COLLECTIONS AND APPORTIONMENTS as the expense of direct relief was likewise transferred to the latter fund. A third reason for this decline in apportionments to the General Revenue Fund was due to the practice of mak­ ing advance apportionments out of June collections which had the effect of augmenting apportionments for 1938-39 at the ex­ pense of the 1939-40 fiscal year. Had this not been done the General Revenue Fund in 1939-40 would have received $16,- 650,499.55 instead of one million dollars less. Revenues ap­ portioned to the General Revenue Fund from sources other than the Tax Commission normally aggregate slightly more than $1,000,000; the amounts given above refer only to col­ lections of this Commission. The State Highway Construction and Maintenance Fund received $12,413,798.42 from the Commission in 1938-39 and $11,720,244.46 in 1939-40. This decline is accounted for by the fact that cities and towns in 1939-40 were given 5% of gasoline tax collections, resulting in a corresponding decrease in amounts apportioned to the State Highway Fund and re­ turned to counties for road purposes. A decline in mileage tax collections after this tax was repealed on January 1, 1940, also caused some reduction in revenues for road purposes dur­ ing the last half of the year. The sums apportioned to counties by the Commission de­ creased from $10,397,536.31 in 1938-39 to $9,468,077.93 in 1939-40. These sums do not include appropriations for the support of common schools from the General Revenue Fund, amounting to $12,800,000 in 1938-39 and $11,500,000 in 1939- 40, nor do they include earnings of school lands held in trust for common schools by the School Land Commission. Tending to offset this decline in amounts returned to counties, however, is the item of $658,440.83 returned to cities and towns from the gasoline tax in the last year of the biennium. Cities and towns also share a portion of the motor vehicle license (13.5%). This is not apportioned directly to cities and towns by the Commission, however, but is included in amounts returned to counties and the apportionment is made by the county treasurers. The State Assistance Fund received $9,887,710.43 in 1938-39 and $10,077,704.75 in 1939-40. This money comes entirely from the consumers and users (sales) tax, and is dedicated (together with federal aid) to the payment of as­ sistance to the needy aged, the blind, and to dependent and crippled children. The State Board of Public Welfare Fund, referred to above, was created in 1939-40 and received $1,760,747.24 in that year. The cost of direct relief, which is administered by the State Board of Public Welfare, is financed from this fund. The Public Safety Fund, from which the State Depart­ ment of Public Safety (highway patrol) is financed, received COLLECTIONS AND APPORTIONMENTS 27 $703,055.05 in 1938-39 and $736,255.95 in 1939-40. This money comes from the proceeds of the driver's license and title fees issued on motor vehicles. The Game Protection Fund was apportioned $238,029.75 by the Commission in 1938-39 and $165,527.75 in 1939-40. As explained in our summary of tax collections, the Tax Commis­ sion ceased collecting game and fish license fees in April, 1940. The Proration Fund received $185,812.66 and $171,947.28, respectively, during the biennium from Tax Commission col­ lections. This money was derived from the petroleum excise tax of one-eighth of one cent per barrel of oil produced. The Oklahoma Tax Commission Fund received $1,467,- 499.04 in 1938-39 and $1,864,621.58 in 1939-40. More than offsetting this increase, however, was the loss occasioned by abolishing the General Enforcement Fund in 1939-40, which in the previous year received $521,105.84. The policy of financing the Oklahoma Tax Commission was also changed by the Seventeenth Legislature from one of allowing the Com­ mission complete discretion in expending any amount up to that available in the several funds for this purpose to the policy of appropriating a definite amount out of the Oklahoma Tax Commission Fund and restricting expenditures of the Commission to the amounts specifically appropriated. This is discussed more fully in Chapter III. The Used Equipment Fund, earmarked for the regulation of used equipment dealers, as explained in the summary of tax collections above, received $10,825.00 in 1938-39 and $13,- 200.00 in 1939-40. Two percent of all income tax and mileage tax revenues are apportioned to the Income Tax Adjustment Fund and Mile­ age Tax Adjustment Fund, from which taxes erroneously paid are refunded to taxpayers. The Income Tax Adjustment Fund received $140,688.10 in 1938-39 and $127,221.94 in 1939-40, while the Mileage Tax Adjustment Fund reflects the abolition of the mileage tax in the decline of from $29,788.16 in 1938-39 to $20,075.16 in 1939-40. The Delinquent Registration Fund heretofore explained had $243.84 and $105.53, respectively, on hand at the close of each year of the biennium. Refunds to taxpayers under statutory authority and court judgments totaled $1,831,722.00 in 1938-39, dropping off to $526,160.31 in 1939-40, as the result of the abolition of gaso­ line tax refunds and reversion to the outright exemption from tax of gasoline used for agricultural purposes. Of the above amounts refunded, the gasoline tax accounted for $1,669,- 515.60 in 1938-39 and $285,651.65 in 1939-40. The subject of gasoline tax refunds and exemptions is more fully treated in Chapter VI. 28 COLLECTIONS AND APPORTIONMENTS

The reserve for taxes paid under protest and in process of litigation amounted to $516,603.18 in 1938-39 and $550,- 795.38 in 1939-40. The Mileage Tax Security Fund and Tax Security Fund have previously been explained. The reserve for redemption of sales tax tokens aggregated $99,601.25 in 1938-39 and $115,206.85 in 1939-40. And undistributed collections at the close of 1938-39 totaled $2,573,773.36, and at the close of 1939-40, $4,238,006.26. Moneys collected in one month are ordinarily not apportioned until the following month. This practice accounts for there being these substan­ tial sums on hand at the close of each fiscal year. * * * Table 2 and Table 3, on pages 36 and 37, are an ac­ counting of all moneys passing through the Official Deposi­ tory of the Oklahoma Tax Commission for each year of the biennium. These tables show the amount of undistributed collections on hand at the beginning of each fiscal year from each source, total collections during the year, the amount to be accounted for, amounts apportioned and refunded during the year, and the amount remaining undistributed at the close of the year. * * * Table 4, on page 38, contains a detailed statement of the disposition of all revenues to be accounted for, by funds and sources. Under each fund is itemized the amount received by that fund from each source. :|: * * In order that the reader may know the method of ap­ portionment prescribed by law for each tax collected by the Commission, there is set forth in Table 5 a statement of the percentage of collections from each source that the law pro­ vides shall be apportioned to each fund or purpose of expend­ iture. This table begins on page 41, and is immediately followed by Chart 6, in which the same information is con­ densed for visual presentation. Moneys Apportioned to Counties Table 6, Table 7, Table 8, and Table 9 all contain data relating to apportionments by the Commission to counties dur­ ing the biennium. The amounts shown in these tables were transmitted to the various counties and cities during the peri­ ods given, and were not merely bookkeeping apportionments, with the actual mailing of checks to come later. Table 6, on page 48, shows total moneys returned to counties by the Commission during 1938-39, from each source. During this year moneys from eight sources were returned to local subdivisions by the Commission, amounting in the aggre­ gate to $10,397,536.31. These sources were the gasoline tax ($3,466,530.13), gross production tax ($1,882,688.30), de­ linquent income taxes ($292,019.33), mileage tax ($670,- COLLECTIONS AND APPORTIONMENTS 29 234.04), motor vehicle license ($2,420,624.11 for counties, $660,170.25 for cities and towns), farm tractor license ($112,- 018.38), beverage license and tax ($889,597.53), and the freight car tax ($3,654.24). * * * In 1939-40 revenues from eight sources were also ap­ portioned to local subdivisions by the Commission. These were the same sources as in the previous year with the exception that no freight car tax was apportioned to counties in the last year of the biennium, and revenue from the special fuel use tax (applying chiefly to Diesel fuels) was added. The amounts returned to each county from each source may be readily obtained from the table. In the aggregate they to­ taled $10,126,518.76. Gross production taxes are returned only to the counties in which oil and gas, or other minerals, are produced, and is intended primarily to compensate for loss of ad valorem taxes on property used in the production of such minerals, from which tax such property is exempt. Since 1935, income tax revenues have been apportioned to the General Revenue Fund, excepting delinquent collections levied under the Acts of 1931 and 1933, which the Supreme Court has held must be employed for the purposes for which they were originally levied. Hence, 71.25% of all income taxes collected under the Acts of 1931 and 1933 are returned to counties for the support of the common schools. Moneys Apportioned to Counties for Schools The three purposes for which moneys are apportioned to local subdivisions by the Oklahoma Tax Commission are (1) for schools, (2) for highway construction and maintenance, and (3) for soil erosion control. Table 8, on page 52, sets forth the total moneys returned to counties by the Commission for the use of school districts during the two fiscal years, classified as to source and by coun­ ties. The freight car tax was placed in the General Revenue Fund by the Sixteenth Legislature in 1937, leaving only a small amount apportionable to schools in 1938-39 and none in 1939-40. The gross production tax is divided equally be­ tween schools and highways. In 1938-39 the Commission returned $2,126,615.25 to counties for the use of school districts. Of this sum $941,- 344.15 was gross production tax, $292,019.33 was income tax, $889,597.53 was beverage license and tax, and $3,654.24 was freight car tax. In 1939-40 total apportionments by the Com­ mission to counties for schools aggregated $1,851,932.73 of which the gross production tax furnished $808,403.40, the in­ come tax $110,681.05, and the beverage license and tax $932,- 848.28. The reader should bear in mind that legislative ap­ propriations for primary and secondary aid to school districts 30 COLLECTIONS AND APPORTIONMENTS

were in addition to the above sums which were returned di­ rectly by the Commission to counties for schools. The amount received by each county for this purpose may be seen in Table 8. Moneys Apportioned to Counties for Roads Total moneys apportioned to counties and cities and towns within each county for roads during the two fiscal years are set forth in Table 9, on page 54. In 1938-39 all counties received $8,158,902.68 from the gasoline tax, gross production tax, mileage tax, and motor vehicle license. In 1939-40, the addition of $658,440.83 of gasoline tax for cities and towns (5%) did not quite compen­ sate for a decline in gross production tax and mileage tax al­ locations, and the yearly total apportioned to counties and municipalities for road purposes declined slightly to $8,149,- 967.81. * # * Following the summary tables, which have been outlined above, will be found the tables showing collections from each source by months, together with the disposition made of such revenues. These tables are numbered from 10 to 39, inclusive, and extend from page 58 to page 79; they require no de­ tailed analysis. COLLECTIONS AND APPORTIONMENTS 31

TABLE 1 Statement of Collections and Their Disposition

Fiscal Year 1938-1939 Fiscal Year 1939-1940 Percent Percent to to COLLECTIONS Amount Total Amount Total $16,029,368.16 28.50% $14,462,051.24 26.56 % 1,961.44 .00 32,726.29 .06 338,170.37 .62 Gross Production Tax 9,349,744.02 16.62 8,129,747.44 14.93 Petroleum Excise Tax 186,395.48 .33 171,097.49 .32 610,583.90 1.09 619,686.88 1.14 Rural Electric Co-operative License. 20.00 .00 564,588.93 1.00 1,634,545.73 3.00 Income Tax.. 7,143,605.28 12.70 6,341,871.94 11.65 Motor Vehicle License _. 4,753,517.86 8.45 5,305,429.74 9.74 119,145.81 .21 122,429.38 .23 Title Fees 266,846.84 .47 278,824.01 .51 Driver's License 435,184.00 .77 457,598.10 .84 82.95 .00 80.78 .00 Motor Vehicle Mileage Tax. 1,539,955.42 2.74 886,218.28 1.63 10,237,624.68 18.20 10,320,552.29 18.95 1,078,276.59 1.92 1,328,623.46 2.44 467,989.53 .83 631,158.88 1.16 111,078.75 .20 113,229.86 .21 2,042,320.52 3.63 2,068,506.88 3.80 255,520.00 .46 315,985.00 .58 Beverage Tax 692,251.14 1.23 660,705.64 1.21 144.00 .00 504.00 .00 Used Equipment License 11,410.00 .02 12,930.00 .02 Freight Car Tax 80,235.90 .14 72,111.98 .13 235,927.00 .42 143,183.00 .26 Miscellaneous Revenue 38,388.31 .07 2,623.11 .01 Unclassified Receipts 15.62 .00 13.97 .00 Oleomargarine Stamp Tax 20.00 .00 TOTAL COLLECTIONS S56,252,182.13 100.00% $54,450,625.74 100.00%

Mileage Tax Security Agreements 65,754.55 25,400.27 Tax Security Fund.... 41,945.63 19,466.92 16,105.60 Statutory Cancellation of Depository 2,166.59 Unapportioned Collections from Prior .. 3,423,318.60 3,400,210.68 AMOUNT TO BE ACCOUNTED $59,762,888.79 $57,934,287.92

DISPOSITION General Revenue Fund $18,534,863.51 f 31.01% $15,650,499.55 27.01 % Highway Construction and Maintenanci Fund... 12,413,798.42 20.77 11,720,244.46 20.23 10,397,536.31 17.40 9,468,077.93 16.34 658,440.83 1.14 State Assistance Fund 9,887,710.43 16.54 10,077,704.75 17.40 1,760,747.24 3.04 Public Safety Fund. 703,055.05 1.18 736.255,95 1.27 Game Protection Fund... 238,029.75 .40 165,527.75 .29 Proration Fund 185,812.66 .31 171,947.28 .30 Oklahoma Tax Commission Fund 1,467,499.04 2.46 1,864,621.58 3.22 521,105.84 .87 Used Equipment Fund 10,825.00 .02 13,200.00 .02 140,688.10 .24 127,221.94 .22 29,788.16 .05 20,075.16 .03 Delinquent Registration Fund 243.84 .00 105.53 .00 Refunds Under Statutory Authority and Court Judgments 1,831,722.00 3.06 526,160.31 .91 Reserve for Taxes Paid Under Protest and in Process of Litigation 516,603.18 .86 550,795.38 .95 Mileage Tax Security Fund 210,232.89 .35 37,591.56 .06 31,857.61 .05 Reserve for Redemption of Tokens 99,601.25 .17 115,206.85 .20 Undistributed Collections.. 2,573,773.36 4.31 4,238,006.26 7.32 100.00% $57,934,287.92 100.00% 32 COLLECTIONS AND APPORTIONMENTS

CHART 2 COLLECTIONS BY THE OKLAHOMA TAX COMMISSION FISCAL YEAR 1938-39 COMPARED TO FISCAL YEAR 1939-40

GASOLINE TAX

>l 1,649,1 75.75H USE TAX $467,989.53 $631,158.88 CIGARETTE LICENSE AND TAX $2,153,399.27 $2,181, 736.74 OTHER SOURCES $ 1,256,61 1.54 $ 1,509,863.10 TOTALS 1939- $56,252,182.13 1940- $54,450,625.74 COLLECTIONS AND APPORTIONMENTS 33

CHART 3 DISPOSITION OF ALL REVENUES FISCAL YEAR 1938-39 COMPARED TO F ISCAL YEAR 1939-40

GENERAL REVENUE FUND 1939 $18,534,863.51 1940 9 |$I5,650,499.55| HIGHWAY CONSTRUCTION AND MA TENANCE FUND $12,413,798.42 $1 I, 720,244. 46 OUNTIES $10,397,536.31 $9, 468,077.93 APPORTIONED TO CITIES I NONE 1940 || $658,440.83 STATE ASSISTANCE FUND $9,887,710.43 $10,077,704.75 PUBLIC SAFETY FUND $703,055.05 1940 | | $736,255.95 •STATE BOARD OF PUBLIC WELFARE FUND NONE 1940 • • $1,760,747.24 TAX REFUNDS $1, 831,722.00 >26,I60.3I TAX COLLECTION FUNDS $1,999,429.88 1940 I I $1,877,821.58 RESERVES AND UNDISTRIBUTED COLLECTIONS 1939 | | $ 3,570,686.94 1940 B I $5,120,754.76 OTHER APPORTIONMENTS 1939 M $ 424,086.25 1940 g $ 337,580.56 TOTALS 1939- $59,762,888.79 1940" $57, 934,287.92 34 COLLECTIONS AND APPORTIONMENTS

CHART 4 TAX COLLECTIONS BY SOURCE IN PERCENTAGES,FISCAL YEAR 1938-39

DISPOSITION OF REVENUES I N PERCENTAGES , FISCAL YEAR 1938-39 COLLECTIONS AND APPORTIONMENTS 35

CHART 5 TAX COLLECTIONS BY SOURCE IN PERCENTAGES,FISCAL YEAR 1939-40

DISPOSITION OF REVENUES IN PERCENTAGES , FISCAL YEAR 1939-40 TABLE 2 Accounting of Money Handled Through the Official Depository of the Oklahoma Tax Commission Fiscal Year 1938-1939 Undistributed Collections on Total Coilec- Amount LTn- IlandJulyl, tions Fiscal Amount to be Amount Amount distnbuted SOURCE 1938' Year 1938-1939 Accounted for Apportioned Refunded June 30,1939 Total Gasoline or Motor Fuel Tax SI, 118.415.14 S16.029,368.16 $17,147 ,783.30 $14,299,784.39 $ 1,669,515.60 $ 1.178,483.31 $17,147,783.3 0 Special Fuel Use Tax ... 1,961.44 1 961.44 1,961.44 1,961.4 4 Gross Production Tax (3 %)._ 1,443.36 15,612.81 17. 056.17 16,947.30 108.87 17.056.1 7 Gross Production Tax (5 %)..... 201,311.78 9.334.131.21 9,535. 442.99 9,328,957.25 1,463.85 205,021.89 9,535. 442.99 Petroleum Excise Tax 14.942.38 186,395.48 201 337.86 185.812.66 15,525.20 201. 337.86 O Corporation License 37.040.78 610,583.90 647 .624.68 608.966.25 28.073.93 10.584.50 647, 624:fi8 O Inheritance and Estate Tax 6.847.53 564,588.93 571. 436.46 563.729.61 40.31 7.666.54 571. 436.46 Income Tax—1930.- 1,337.61 7,185.55 8. 523.16 8.367.41 10.00 145.75 8.523.1 6 t* Income Tax—1931 54.874.96 29,416.75 84. 291.71 53,934.25 2,191.52 28,165.94 84. 291.71 Income Tax—1932 28.084.35 10,133.99 38. 218.34 28.777.53 334.09 9,106.72 38. 218.34 Income Tax—1933...- 50,539.02 46.680.62 97. 219.64 39,518.67 13,219.41 44.481.56 97. 219.64 o Income Tax—1934 193.015.93 51,962.51 244. 978.44 192.235.51 245.96 52,496.97 244. 978,44 Income Tax—1935 55,978.25 152,240.45 208. 218.70 145,300.38 4.25 62,914.07 208. 218.70 Income Tax—1936 155,733.24 577,559.60 733. 292.84 569,683.46 185.42 163,423.96 733: 292.84 o Income Tax—1937 108.599.73 3,051,515.17 3,160 114.90 2,991,418.49 205.92 168.490.49 3,160 114.90 Income Tax—1938 10,001.98 3.181.993.58 3,19L 995.56 3,106.232.62 85,762.94 3,191. 995.56 Income Tax—1939 34,917.06 34. 917.06 32.142.21 2.774.85 34 917.06 > Motor Vehicle License 340.269.57 4.753.517.86 5,093. 787.43 4.890,149.74 1.871.46 201,766.23 5.093 ,787.43' Farm Tractor Tax 6,423.35 119.145.81 125. 569.16 115,482.85 105.55 9,980.76 125 .569.16 b Title Fees 20.734.50 266.846.84 287. 581.34 270.197.25 .25 17.383.84 287 .581.34 Driver's License 8.138.20 435,184.00 443. 322.20 432,857.80 11.50 10.452.90 443 322.20 > Delinquent Registration Receipts 190.34 82.95 273.29 243.84 29.45 273 29 Motor Carrier Tax. 5.747.06 22,964.13 28 ,711.19 24,746.96 288.15 3.676.08 28 711.19 Motor Vehicle Mileage Tax...- 115,595.95 1,516.991.29 1.632 ,587.24 1.489,408.93 1,277.35 141.900.96 1,632 587.24 o Consumers (Sales'* Tax (Act of 1935— X> 1 %) 6.617.95 6.617.95 6.617.95 Consumers (Sales) Tax (Initiated Law— I—I 2 %) 4.176.31 4.176.31 4,176.31 - 4.176.31 o Consumers and Users (Sales) Tax (Act of 1937—2 %N 180,072.80 10,237,624.68 10,417, 697.48 10,191.363.17 226,334.31 10,417.697.4 8 g Motor Vehicle Excise Tax (Old Law) 14.525.91 1.019,032.75 1.033, 558.66 1.029,696.98 273.06 3,588.62 1,033,558.6 6 Motor Vehicle Excise Tax (Act of 1939) 59,243.84 59 243.84 59.243.84 59.243.8 4 H Use Tax 28.546.27 467.989.53 496, 535.80 415.308.20 1,752.67 79,474.93 496. 535.80 Cigarette License and Tax (Old Law)...... 17.618.20 1.958.197.56 1,975 815.76 1.975.600.93 214.83 1.975. 815.76 Cigarette License and Tax (Act of 1939).. ..:.... 195.201.71 195 201.71 180.000.00 15,201.71 195.201.7 1 Beverage License and Tax 231.801.99 947,771.14 1,179 573.13 936,418.44 230.00 242,924.69 1,179. 573.13 Alcohol Permits 144.00 144.00 106.00 38.00 144.00 Used Equipment License 205.00 11,410.00 11 .615.00 10.825.00 „... 790.00 11 615.00 Freight Car Tax (Old Law) - 9,359.38 9 ,359.38 3,654.24 5,705.14 9 359.38 Freight Car Tax (Act of 1937) 85.198.73 80,235.90 165 434.63 103,160.21 46.132.40 16,142.02 165 ,434.63 Game and Fish License 24,447.50 235,927.00 260 374.50 238.029.75 22,344.75 260 ,374.50 Miscellaneous Revenue 2,315.51 38,388.31 40 ,703.82 38.916.98 1,786.84 40 ,703.82 Unclassified Receipts 185.99 15.62 201.61 201.61 201.61 Oleomargarine Stamp Tax. 20.00 20.00 20.00 - 20.00 Mileage Tax Security Agreements..... 202.841.22 65.754.55 268 595.77 58.362.88 210.232.89 268 .595.77 Sales Tax Tokens 80,140.83 19,466.92 99 ,607.75 6.50 99,601.25 99 ,607.75 Statutory Cancellations 2,166.59 .166.59 2.166.59 2 ,166.59 TOTAL..... $3,423,318.60 $56,339,570.19 $59,762,888.79 $54,530,956.11 S 1,831.722.00 $3,400,210.68 $59,762,888.79 TABLE 3 Accounting of Money Handled Through the Official Depository of the Oklahoma Tax Commission Fiscal Year 1939-1940 Undistributed Collections on Total Collec­ Amount Un­ Hand July 1, tions Fiscal Amount to be Amount Amount distributed SOURCE 1939 Year 1939-1940 Accounted for Apportioned Refunded June 30, 1940 Total Gasoline or Motor Fuel Tax (Old Law)...$ 1,178,483.31 $ 47,680.05 $ 1,226,163.36 f 722.383.91 $ 285,539.25 S 218,240.20 $ 1,226,163.36 Gasoline or Motor Fuel Tax (Act of 1939) 14,414,371.19 14,414,371.19 13,168.815.87 112.40 1,245,442.92 14,414 ,371.19 Special Fuel Use Tax._ 1,961.44 32,726.29 34,687.73 24,197.52 10,490.21 34 .687.73 Fuels Excise Tax.. 338,170.37 338.170.37 251,002.87 87,167.50 338 .170.37 O Gross Production Tax (3%) 108.87 905.13 1,014.00 1.014.00 1 014.00 O Gross Production Tax (5%) 205,021.89 8,128,842.31 8,333,864.20 7,533,369.08 ""800,495""l2 8,33c ;864.20 Petroleum Excise Tax 15,525.20 171,097.49 186.622.69 171.947.28 14,675.41 186 .622.69 F Corporation License 10,584.50 619,686.88 630.271.38 614,370.93 6,568.75 9,331.70 630 271.38 F Rural Electric Co-operative License 20.00 20.00 20.00 20.00 H Inheritance and Estate Tax 7,666.54 1,634,545.73 1,642,212.27 1,255,108.82 2,~019"79 ""3857683"66 1,642 212 27 Q Income Tax—1930.. 145.75 6,133.74 6,279.49 5.836.39 9.00 434.10 6 ,279^49 i-3 Income Tax—1931 28,165.94 4,708.20 32,874.14 29,281.26 •3.20 3,589.68 32 ,874.14 O Income Tax—1932 9,106.72 18.011.46 27,118.18 13,674.48 6.94 13,436.76 27 .118.18 Income Tax—1933 44.481.56 11,641.24 56,122.80 42,780.69 4,640.54 8.701.57 56 ,122.80 D2 Income Tax—1934 52,496.97 66,940.87 119.437.84 69.227.00 218.24 49,992.60 119 ,437.84 Income Tax—1935 62,914.07 211,209.86 274,123.93 222,916.89 7,969.29 43,237.75 274 ,123.93 > Income Tax—1936 163,423.96 364.983.74 528.407.70 368,518.38 3,437.09 156,452.23 528 ,407.70 Income Tax—1937 168,490.49 543,137.87 711,628.36 513,253.50 3,838.30 194,536.56 711 ,628.36 Income Tax—1938..- 85,762.94 1,695,414.80 1,781,177.74 1,638,283.83 1,031.85 141,862.06 1,781 ,177.74 Income Tax—1939—. 2,774.85 3,377,068.69 3,379,843.54 3,283,031.97 96.811.57 3,379 ,843.54 > Income Tax—1940.. 42,621.47 42,621.47 38,692.64 3,928.83 42 ,621.47 Motor Vehicle License (Old Law) 201.766.23 500,788.97 702,555.20 702,423.21 131.99 702 ,555.20 hd Motor Vehicle License (Act of 1939) _ 4,804,640.77 4.804.640.77 4,471,754.26 19.16 ""'3327867735 4.804 ,640.77 o Farm Tractor Tax 9,980.76 122,429.38 132,410.14 128,472.37 23.65 3,914.12 132 410.14 Pd Title Fees... 17.383.84 278,824.01 296.207.85 276,377.95 3.50 19,826.40 296, 207.85 (-3 Driver's License 10,452.90 457,598.10 468,051.00 459,878.00 1.00 8,172.00 468. 051.00 Delinquent Registration Receipts 29.45 80.78 110.23 105.53 4.70 110.23 o Motor Carrier Tax 3,676.08 7,633.46 11,309.54 10,179.26 "38X8 1,092.10 11 309.54 Motor Vehicle Mileage Tax 141.900.96 878,584.82 1.020.485.78 1,003,757.36 189.92 16,538.50 1,020 485.78 Consumers and Users (Sales) Tax..... 226,334.31 10,320,552.29 10,546,886.60 10,386,293.55 674.50 159,918.55 10,546. 886:60 K Motor Vehicle Excise Tax (Old Law) 3,588.62 3,588.62 3,421.06 167.56 3 588.62 Motor Vehicle Excise Tax (Act of 1939).. 59,243.84 1,328,623.46 1,387,867.30 1,277.442.31 408.70 "~"i"ib"",oi6".29 1,387 ,867.30 Use Tax (Old Law) 17,895.69 17.895.69 6,156.49 11.739.20 17 ,895.69 Use Tax (Act of 1939) 61,579.24 631,158.88 692,738.12 564,100.05 ""40~39 128,597.68 692 ,738.12 Cigarette License and Tax 15,201.71 2,181,736.74 2,196,938.45 1,983,965.23 187.50 212,785.72 2.196 ,938.45 Beverage License and Tax 242,924.69 976,690.64 1,219,615.33 981,945.55 250.00 237,419.78 1,219 ,615.33 Alcohol Permits. 38.00 504.00 542.00 502.00 40.00 542.00 Used Equipment License 790.00 12,930.00 13.720.00 13,200.00 520.00 13 ,720.00 Freight Car Tax (Old Law) 16,142.02 16,142.02 3.488.77 12,653.25 16 ,142.02 Freight Car Tax (Act of 1939) 72,111.98 72,111.98 23,739.63 48,372.35 72 ,111.98 Game and Fish License 22.344.75 143,183.00 165,527.75 165,527.75 165 ,527.75 Miscellaneous Revenue '.-.. 1,786.84 2,623.11 4,409.95 4,212.31 " "197764 4 ,409.95 Unclassified Receipts 201.61 13.97 215.58 215.58 215.58 Mileage Tax Security Agreements 210,232.89 25,400.27 235,633.16 198.041.60 37,591.56 235 633.16 Tax Security Fund 41,945.63 41,945.63 10,088.02 31,857.61 41 ,945.63 Sales Tax Tokens 99,601.25 16,105.60 115,706.85 500.00 115,206.85 115 ,706.85 TOTAL -.$ 3,400,210.68 $54,534,077.24 $57,934,287.92 $52,434,669.95 526,160.31 % 4,973,457.66 $57,934,287.92 38 COLLECTIONS AND APPORTIONMENTS

TABLE 4 Disposition of Collections by Sources and Funds

Fiscal Year Fiscal Year DISPOSITION 1938-1939 1939-1940 GENERAL REVENUE FUND Gasoline or Motor Fuel Tax..... S 4,546.41 $ 1,738.19 Fuels Excise Tax 251,002.87 Gross Production Tax 7,275,098.39 5,755,888.65 Corporation License.... 596,786.93 614,253.15 Rural Electric Co-operative License. 20.00 Inheritance and Estate Tax 539,553.31 1,207,039.91 Income Tax 6,523,619.98 5,796,586.06 Consumers and LTsers (Sales) Tax 8,270.80 Motor Vehicle Excise Tax 997,606.09 2,268.43 Use Tax 402,098.96 5,971.79 Cigarette License and Tax 2,048,070.87 1,983,965.23 Alcohol Permits 106.00 502.00 Freight Car Tax.... 98,002.20 27,050.96 Miscellaneous Revenue 38,916.98 4,212.31 Oleomargarine Stamp Tax 20.00 Cancellation of Depository Vouchers 2,166.59 $18,534,863.51 $15,650,499.55 HIGHWAY CONSTRUCTION AND MAINTENANCE FUND Gasoline or Motor Fuel Tax. $10,399,714.33 $ 9,844,251.76 Special Fuel Use Tax 17,603.70 Motor Vehicle License .... 1,320,340.43 1,397,027.89 Motor Carrier Tax.... 23,509.62 9,670.29 Motor Vehicle Mileage Tax 670,234,04 451,690.82 $12,413,798.42 $11,720,244.46 APPORTIONED TO COUNTIES Gasoline or Motor Fuel Tax $ 3,466,530.13 $ 2,965,833.02 Special Fuel Use Tax 5,867.90 Gross Production Tax 1,882,688.30 1,616,806.79 Income Tax 292,019.33 110,681.05 Motor Vehicle License 3.080,794.36 3,259,731.85 Farm Tractor Tax ...... I 112,018.38 124,618.22 Motor Vehicle Mileage Tax 670,234.04 451,690.82 Beverage License and Tax 889,597.53 932,848.28 Freight Car Tax 3,654.24 $10,397,536.31 $ 9,468,077.93 APPORTIONED TO CITIES AND TOWNS Gasoline or Motor Fuel Tax $.. S 658,440.83 STATE ASSISTANCE FUND Consumers and Users (Sales) Tax $ 9,887,710.43 $10,077,704.75 STATE BOARD OF PUBLIC WELFARE FUND Motor Vehicle Excise Tax $ $ 1,213,570.18 Use Tax 547,177.06 $ $ 1,760,747.24 PUBLIC SAFETY FUND Title Fees $ 270,197.25 S 276,377.95 Driver's License 432,857.80 459,878.00 $ 703,055.05 S 736,255.95 GAME PROTECTION FUND Game and Fish License $ 238,029.75 $ 165,527.75 PRORATION FUND Petroleum Excise Tax $ 185,812.66 $ 171,947.28 OKLAHOMA TAX COMMISSION FUND Gasoline or Motor Fuel Tax $ 428,993.52 $ 420,935.98 Special Fuel Use Tax . 725.92 Gross Production Tax 188,117.86 161,687.64 Corporation License . 12,179.32 117.78 Inheritance and Estate Tax .. . 24,176.30 48,068.91 Income Tax 211,283.12 191,007.98 Motor Vehicle License ... . . 517,417.73 Farm Tractor Tax 3,464.47 3,854.15 Motor Carrier Tax 1,237.34 508.97 Motor Vehicle Mileage Tax 119,152.69 80,300.56 Consumers and Users (Sales) Tax.. 306,176.20 308,588.80 Motor Vehicle Excise Tax...... 65,024.76 COLLECTIONS AND APPORTIONMENTS 39

TABLE 4—(Continued) Disposition of Collections by Sources and Funds

Fiscal Year Fiscal Year DISPOSITION 1938-1939 1939-1940 Use Tax .$ 13,209.24 17,107.69 Cigarette License and Tax. 107,530.06 Beverage License and Tax.. 46,820.91 49,097.27 Freight Car Tax._ 5,158.01 177.44 $ 1,467,499.04 $ 1,864,621.58 GENERAL ENFORCEMENT FUND Motor Vehicle License .$ 489,014,95 $ — : - Motor Vehicle Excise Tax 32,090.89 $ 521,105.84 USED EQUIPMENT FUND Used Equipment License .$ 10,825.00 13,200.00 INCOME TAX ADJUSTMENT FUND Income Tax._ .$ 140,688.10 $ 127,221.94 MILEAGE TAX ADJUSTMENT FUND Motor Vehicle Mileage Tax ..$ 29,788.16 $ 20,075.16

DELINQUENT REGISTRATION FUND Delinquent Registration Receipts .$ 243.84 $ 105.53 REFUNDS UNDER STATUTORY AUTHORITY AND COURT JUDGMENT Gasoline or Motor Fuel Tax .8 1,669,515.60 $ 285,651.65 Gross Production Tax: 1,463.85 Corporation License 28,073.93 6,568.75 Inheritance and Estate Tax 40.31 2,019.79 Income Tax 16,396.57 21,154.45 Motor Vehicle License 1,871.46 151.15 Farm Tractor Tax 105.55 23.65 Title Fees .25 3.50 Driver's License 11.50 1.00 Motor Carrier Tax 288.15 38.18 Motor Vehicle Mileage Tax... 1,277.35 189.92 Consumers and Users (Sales) Tax- 674.50 Motor Vehicle Excise Tax 273.06 576.26 Use Tax 1,752.67 40.39 Cigarette License and Tax 214.83 187.50 Beverage License and Tax 230.00 250.00 Freight Car Tax. — 51,837.54 Mileage Tax Security Agreements. 58,362.88 1987641766 Tax Security Fund 10,088.02 Sales Tax Tokens 6.50 500.00 $ 1,831,722.00 $ 526,160.31 RESERVE FOR TAXES PAID UNDER PROTEST AND IN PROCESS OF LITIGATION Gasoline or Motor Fuel Tax 3,377.36 Fuels Excise Tax 2,223.34 Gross Production Tax 286.20 3,850.84 Petroleum Excise Tax 85.54 Corporation License. 2,400.00 7,656.15 Inheritance and Estate Tax 26,581.45 Income Tax 434,945.85 287,591.49 Motor Vehicle License 48.40 6,109.84 Title Fees 1.00 2.00 Motor Carrier Tax 3,194.23 957.49 Motor Vehicle Mileage Tax 1,937.94 3,470.70 Consumers and Users (Sales) Tax 38,859.74 74,466.41 Motor Vehicle Excise Tax 235.56 400.60 Use Tax 18,663.65 76,423.45 Freight Car Tax. 12,653.25 60,976.08 $ 516,603.18 $ 550,795.38 MILEAGE TAX SECURITY FUND Mileage Tax Security Agreements. .$ 210,232.89 $ 37,591.56 TAX SECURITY FUND Deposited to Secure Payment of Taxes.. 31,857.61 RESERVE FOR REDEMPTION OF TOKENS Sales Tax Tokens _ .$ 99,601.25 $ 115,206.85 40 COLLECTIONS AND APPORTIONMENTS

TABLE 4—(Continued) Disposition of Collections by Sources and Funds

Fiscal Year Fiscal Year DISPOSITION 1938-1939 1939-1940 UNDISTRIBUTED COLLECTIONS Gasoline or Motor Fuel Tax $ 1,175,105.95 $ 1,463,683.12 Special Fuel Use Tax 1,961.44 10,490.21 Fuels Excise Tax 84,944.16 Gross Production Tax 204,844.56 796,644.28 Petroleum Excise Tax 15,525.20 14,589.87 Corporation License 8,184.50 1,675.55 Inheritance and Estate Tax 7,666.54 358,502.21 Income Tax 182,817.40 425,392.22 Motor Vehicle License = 201,717.83 326,757.51 Farm Tractor Tax...... 9,980.76 3,914.12 Title Fees 17,382.84 19,824.40 Driver's License 10,452.90 8,172.00 Delinquent Registration Receipts 29.45 4.70 Motor Carrier Tax.... 481.85 134.61 Motor Vehicle Mileage Tax 139,963.02 13,067.80 Consumers and Users (Sales) Tax. 187,474.57 85,452.14 Motor Vehicle Excise Tax 62,596.90 109,615.69 Use Tax 60,811.28 63,913.43 Cigarette License and Tax 15,201.71 212,785.72 Beverage License and Tax 242,924.69 237,419.78 Alcohol Permits 38.00 40.00 Used Equipment License 790.00 520.00 Freight Car Tax._. 3,488.77 49.52 Game and Fish License 22,344.75 Miscellaneous Revenue 1,786.84 197.64 Unclassified Receipts 201.61 215.58 S 2,573,773.36 $ 4,238,006.26 TOTAL $59,762,888.79 $57,934,287.92 TABLE 5 How Tax Collections Are Apportioned

Fiscal Year 1938-1939 Fiscal Year 1939-1940 O GASOLINE OR MOTOR FUEL TAX 72.75% to Highway Construction and Mainte­ 70.00% to Highway Construction and Mainte­ o nance Fund. nance Fund. f1 24.25% to Counties for Roads. 22.00% to Counties for Roads. •3.00% to Oklahoma Tax Commission Fund. 5.00% to Cities and Towns for Roads. 97% of penalties to General Revenue 3.00% to Oklahoma Tax Commission Fund. a Fund. Apportionment of penalties same as tax. c 100.00% 100.00% NOTE: This Law expired May 31, 1939. NOTE: This Law was effective June 1, 1939. in > SPECIAL FUEL USE TAX 72.75% to Highway Construction and Mainte­ 72.75% to Highway Construction and Mainte­ nance Fund. nance Fund. a 24.25% to Counties for Roads. 24.25% to Counties for Roads. 3.00% to Oklahoma Tax Commission Fund. 3.00% to Oklahoma Tax Commission Fund. > Apportionment of penalties same as tax. Apportionment of penalties same as tax. C 100.00% 100.00% NOTE : This Law was effective April 12, 1939. i—i FUELS EXCISE TAX C 100.00% to General Revenue Fund. NOTE: This Law was effective July 1, 1939.

GROSS PRODUCTION TAX 65.33% to General Revenue Fund. 65.33% to General Revenue Fund. (-3 (Delinquent collections under Old Law) 32.67% to Counties in which the minerals were 32.67% to Counties in which the minerals were m produced, % for Common Schools and produced, % for Common Schools and y-z for Roads. % for Roads. 2.00% to Oklahoma Tax Commission Fund. 2.00% to Oklahoma Tax Commission Fund. 98% of penalties to General Revenue 98% of penalties to General Revenue- Fund. Fund. 100.00% 100.00% TABLE 5—(Continued) How Tax Collections Are Apportioned

Fiscal Year 1938-1939 Fiscal Year 1939-1940 GROSS PRODUCTION TAX 78.00% to General Revenue Fund. 78.00% to General Revenue Fund. O (Act of 1935) 10.00% to Counties in which the minerals were 10.00% to Counties in which the minerals were O produced, for Common Schools. produced, for Common Schools. f 10.00% to Counties in which the minerals were 10.00% to Counties in which the minerals were f produced, for Roads. produced, for Roads. H 2.00% to Oklahoma Tax Commission Fund. 2.00% to Oklahoma Tax Commission Fund. G Apportionment of penalties same as tax. Apportionment of penalties same as tax. i—I C 100.00% 100.00% !z! PETROLEUM EXCISE TAX 100.00% to Proration Fund. 100.00% to Proration Fund. w CORPORATION LICENSE 98.00% to General Revenue Fund. 100.00% to General Revenue Fund. > 2.00% to Oklahoma Tax Commission Fund. Apportionment of penalties same as li­ a Apportionment of penalties same as li­ cense. cense. > 100.00% 100.00% hi NOTE : This Law expired June 30, 1939. NOTE: This Law was effective July 1, 1939. O Pd RURAL ELECTRIC CO-OPERATIVE 100.00% to General Revenue Fund. H LICENSE Apportionment of penalties same as C cense. NOTE : This Law was effective July 1, 1939. INHERITANCE AND ESTATE TAX 97.00% to General Revenue Fund. 97.00% to General Revenue Fund. H (Delinquent collections under Old Laws) 3.00% to Oklahoma Tax Commission Fund. 3.00% to Oklahoma Tax Commission Fund. 1Z| Apportionment of penalties same as tax. Apportionment of penalties same as tax. H 100.00% (Act of 1935) 95.00% to General Revenue Fund. 95.00% to General Revenue Fund. 5.00% to Oklahoma Tax Commission Fund. 5.00% to Oklahoma Tax Commission Fund. Apportionment of penalties same as tax. Apportionment of penalties same as tax. 100.00% 100.00% TABLE 5—(Continued) How Tax Collections Are Apportioned

Fiscal Year 1938-1939 Fiscal Year 1939-1940 INHERITANCE AND ESTATE TAX 100.00% to General Revenue Fund. (Act of 1939) Apportionment of penalties same as tax. o NOTE : This Law was effective April 10, 1939. f INCOME TAX 97.00% to General Revenue Fund. 97.00% to General Revenue Fund. (Acts of 1915 and 1921) 3.00% to Oklahoma Tax Commission Fund. 3.00% to Oklahoma Tax Commission Fund. o Apportionment of penalties same as tax. Apportionment of penalties same as tax. i—i 100.00% 100.00% c S| (Acts of 1931 and 1933) 23.75% to General Revenue Fund. 23.75% to General Revenue Fund. to 71.25% to Counties for Common Schools. 71.25% to Counties for Common Schools. > 3.00% to Oklahoma Tax Commission Fund. 3.00% to Oklahoma Tax Commission Fund. si 2.00% to Income Tax Adjustment Fund. 2.00% to Income Tax Adjustment Fund. o Apportionment of penalties same as tax. Apportionment of penalties same as tax. > 100.00% 100.00% hj (Act of 1935) 95.00% to General Revenue Fund. 95.00% to General Revenue Fund, o 3.00% to Oklahoma Tax Commission Fund. 3.00% to Oklahoma Tax Commission Fund, £S to Income Tax Adjustment Fund. 2.00% to Income Tax Adjustment Fund. 2.00% i—i Apportionment of penalties same as tax. Apportionment of penalties same as tax. Q S| 100.00% 100.00% H MOTOR VEHICLE LICENSE 27.00% to Highway Construction and Mainte­ 27.00% to Highway Construction and Mainte­ S| (Act of 1937) nance Fund. nance Fund. H3 49.50% to Counties for Roads. 49.50% to Counties for Roads. GO 13.50% to Counties for Allocation to Cities and 13.50% to Counties for Allocation to Cities and Towns for Roads. Towns for Roads. 10.00% to General Enforcement Fund. 10.00% to Oklahoma Tax Commission Fund. Apportionment of penalties same as li­ Apportionment of penalties same as li­ cense. cense. 100.00% 100.00% NOTE: This Law expired December 31. 1939. TABLE 5—(Continued) How Tax Collections Are Apportioned

Fiscal Year 1938-1939 Fiscal Year 1939-1940 MOTOR VEHICLE LICENSE O (Act of 1939) 27.00% to Highway Construction and Mainte­ nance Fund. o 49.50% to Counties for Roads. 13.50% to Counties for Allocation to Cities and M Towns for Roads. O 10.00% to Oklahoma Tax Commission Fund. i-3 Apportionment of penalties same as li­ i—i cense. O S| 100.00% in NOTE: This Law was effective January 1, 1940. > S| FARM TRACTOR TAX 97.00% to Counties for Soil Erosion Control, 97.00% to Counties for Soil Erosion Control, 3.00% to Oklahoma Tax Commission Fund. 3.00% to Oklahoma Tax Commission Fund. o Apportionment of penalties same as tax. Apportionment of penalties same as tax. > 100.00% 100.00% o MOTOR VEHICLE EXCISE TAX 95.00% to State Board of Public Welfare Fund, Pi 97.00% to General Revenue Fund. H3 3.00% to General Enforcement Fund. 5.00% to Oklahoma Tax Commission Fund. Apportionment of penalties same as tax. I—i Apportionment of penalties same as tax. O S 100.00% 100.00% g NOTE: This Law was effective June 1, 1939. NOTE: This Law expired May 31. 1939. S TITLE FEES to Public Safety Fund. 100.00% to Public Safety Fund. H 100.00% GO DRIVER'S LICENSE 100.00% to Public Safety Fund. 100.00% to Public Safety Fund.

DELINQUENT REGISTRATION 100.00% to Delinquent Registration Fund. 100.00% to Delinquent Registration Fund. RECEIPTS TABLE 5—(Continued) How Tax Collections Are Apportioned

a Fiscal Year 1939-1940 o Fiscal Year 1938-1939 F MOTOR CARRIER TAX 95.00% to Highway Construction and Mainte­ 95.00% to Highway Construction and Mainte­ F nance Fund. nance Fund. (Delinquent collections under Old Laws) 5.00% to Oklahoma Tax Commission Fund. 5.00% to Oklahoma Tax Commission Fund. O Apportionment of penalties same as tax. Apportionment of penalties same as tax. i—i O 100.00% 100.00% m MOTOR VEHICLE MILEAGE TAX 45.00% to Highway Construction and Mainte­ 45.00% to Highway Construction and Mainte­ > nance Fund. nance Fund. S| 45.00% to Counties for Roads. 45.00% to Counties for Roads. 8.00% to Oklahoma Tax Commission Fund. 8.00% to Oklahoma Tax Commission Fund. a 2.00% to Mileage Tax Adjustment Fund. 2.00% to Mileage Tax Adjustment Fund. > Apportionment of penalties same as tax. Apportionment of penalties same as tax. o 100.00% 100.00% td NOTE : This. Law expired December 31, 1939. i-3 oI—I CONSUMERS AND USERS (SALES) TAX 97.00% to State Assistance Fund. 97.00% to State Assistance Fund. 51 3.00% to Oklahoma Tax Commission Fund. 3.00% to Oklahoma Tax Commission Fund. g Apportionment of penalties same as tax. Apportionment of penalties same as tax. H 100.00% 100.00% SI i-3 m USE TAX 97.00% to General Revenue Fund. 97.00% to State Board of Public Welfare Fund. 3.00% to Oklahoma Tax Commission Fund. 3.00% to Oklahoma Tax Commission Fund. Apportionment of penalties same as tax. Apportionment of penalties same as tax. 100.00% 100.00% NOTE : This Law expired May 31, 1939. NOTE: This Law was effective June 1, 1939. TABLE 5—(Continued) How Tax Collections Are Apportioned

Fiscal Year 1938-1939 Fiscal Year 1939-1940 O CIGARETTE LICENSE AND TAX 95.00% to General Revenue Fund, 100.00% to General Revenue Fund. o 5.00% to Oklahoma Tax Commission Fund. Apportionment of penalties same as li­ F Apportionment of penalties same as li­ cense and tax. F cense and tax. a Q 100.00% i-3 This Law expired May 31, 1939. NOTE: This Law was effective June 1, 1939. i—i O BEVERAGE LICENSE AND TAX to Counties for Common Schools, 95.00% to Counties for Common Schools, S| to Oklahoma Tax Commission Fund. 5.00% to Oklahoma Tax Commission Fund. 02 Apportionment of penalties same as li­ Apportionment of penalties same as li­ cense and tax. cense and tax. > 100.00% > ALCOHOL PERMITS 100.00% to General Revenue Fund. to General Revenue Fund. hd NOTE: This Law was effective March 2, 1939. o USED EQUIPMENT LICENSE 100.00% to Used Equipment Fund. 100.00% to Used Equipment Fund, i-3 i-3 i—i FREIGHT CAR TAX 95.00% to General Revenue Fund. 100.00% to General Revenue Fund. O 5.00% to Oklahoma Tax Commission Fund. 100.00% 100.00% s NOTE: This Law expired April 14, 1939. NOTE: This Law was effective April 15, 19c

GAME AND FISH LICENSE 100.00% to Game Protection Fund. 100.00% to Game Protection Fund, si i-3 MISCELLANEOUS REVENUE 100.00% to General Revenue Fund. 100.00% to General Revenue Fund,

OLEOMARGARINE STAMP TAX 100.00% to General Revenue Fund. 100.00% to General Revenue Fund. CHART 6 APPORTIONMENT OF REVENUES COLLECTED BY THE OKLAHOMA TAX COMMISSION 9 < D °i 5 l~z || h |s| si jl P !5 ? o s-> = o F F GASOLINE TAX Mm la""! gjTH ESI O USE: TAX IDIIS ESH HSU 1—1 EXCISE TAX ssm O CORPORATION LICENSE: ESS S GROSS PRODUCTION TAX r~i JTB"-I 1 io.°-/.l EASI CO

R AND ESTAT1 TAX 31^3 S INCOME TAX E^3 •ssi ESH o MILEAGE TAX BT5T| rsi [HI Einn LICENSE * Bli£_iaB g^* ESI EmS J> hd GAME &. FISH LICENSE hd DRIVER'S LICENSE W c to REGISTRATION RECEIPTS EUDI PETROLEUM EXCISE TAX ESI o CONSUMERS S (SALES') TAX M W^i AND TAX ESI pssqi ALCOHOL PERMIT FEES ISS FREIGHT CAR TAX H3 n CO ?TA°MMPATAXRINE: CIGARETTE LICENSE AND TAX BEO EXCISE TAX ESI •55SI USED EQUIPMENT LICENSE EMU TITLE FEES Blioov.B •SSfl USE TAX •sssa

VARM TBACTO,, UOK« , CCS ARt „pMT,ON« 3V. TO OKLAHOMA TAX «»«»»* ryw, .* TO »„»«< r„R MIL „05,0„ CONTROL. TABLE 6 Total Moneys Apportioned to Counties from All Sources—Fiscal Year 1938-1939

Motor Vehicle License Farm Tractor Uross Income Tax Motor Tax for Soil Beverage Gasoline Production (Acts of 1931 Vehicle To For Cities Erosion License Freight COUNTY Tax Tax and 1933) Mileage Tax Counties and Towns Control and Tax Car Tax Adair $ 60,548.12 25,257.14 $ $ 2,333.20 $ 4,651.23 16,830.00 4,065.66 273.89 7,107.80 29.20 o Alfalfa 95,024.02 32,665.13 1,631.72 10,455.86 37,667.03 4,195.72 3,417.34 4,970.80 20.42 o Atoka 77,599.45 35.403.66 .22 2,753.11 5,785.12 21,144.84 4,004.21 86.87 8,386.97 34.45 F Beaver 144,557.93 53.554.43 1,037.58 17,450.41 62,973.75 3,155.32 3,212.65 3,160.81 12.98 F Beckham 109,182.83 43,868.94 1,301.10 2,729.57 9,206.60 33,490.51 7,987.75 2,248.92 8,315.28 34.16 B Blaine 104,557.06 38,041.70 2,354.68 10,315.71 37,297.27 5,635.05 3,709.97 7,173.21 29.47 o Bryan 120,626.35 46,520.85 4,922.81 9,688.56 35,205.48 8,893.13 337.24 14,996.68 61.60 i-3 Caddo 193,711.19 68,918.09 15,952.92 5,555.76 14,803.76 53,631.50 13,990.93 3,863.82 16,924.89 69.52 Canadian 116,354.52 42,586.31 3,159.39 10,641.40 38,356.21 7,746.40 4,200.63 9,624.65 39.53 O Carter 205,415.83 50,711.85 82,319.13 6,155.26 7,758.47 28,069.12 11,412.00 161.78 18,751.20 77.02 S Cherokee 80,780.90 31,888.61 2,876.15 7,029.60 25,316.59 4,813.42 58.74 8,761.80 35.99 Choctaw 92,494.33 37.188.94 3,599.52 7,334.98 26,676.53 6,651.73 32.14 10,965.45 45.04 m Cimarron 117,336.27 50.080.97 457.07 14,066.37 48,715.00 1,490.03 1,128.73 1,392.38 5.72 > Cleveland 100,356.78 31.881.67 18,813.02 3,032.63 6,429.42 23,091.56 6,873.81 958.22 9,238.50 37.95 SJ Coal 54,892.10 21.443.95 1,847.86 1,782.43 4,534.56 16,443.64 3,174.32 213.14 5,429.90 22.30 Comanche 126,438.22 52,192.07 49.34 4,034.70 10,088.80 36,469.81 9,455.21 1,806.63 12,291.17 50.49 o Cotton 78,168.69 26.900.29 4,054.02 1,860.04 7,284.03 26,565.74 4,254.68 1,560.26 5,666.36 23.27 26.88 > Craig 90,958.88 31,961.41 130.80 2,147.82 9,569.21 34,502.18 4,973.80 1,103.73 6,543.05 id Creek 266,368.89 70.401.76 104,910.48 8,307.64 8,555.07 30,894.07 17,665.33 222.52 25,308.06 103.96 35.04 hd Custer 119,322.11 44.825.70 2,800.17 11,331.30 40,734.70 7,581.65 3,483.18 8,530.37 o 30.945.71 2,360.87 7,524.13 27,287.29 4,234.83 206.87 7,192.06 29.54 Delaware 79,781.30 18.19 w Dewey 89,627.68 34,280.51 1,453.34 9,474.74 34,418.09 3,650.72 1,904.66 4,427.43 1,018.58 10,186.34 36,764.12 2,904.31 1,415.16 3,102.98 12.75 •-3 Ellis 93,442.47 38,038.23 59.40 M Garfield. 175,105.78 59,471.80 10,661.83 4,746.52 14,721.47 53,249.33 12,560.68 5,175.15 14,459.60 4,233.29 7,698.69 27,771.37 8,651.77 1,361.55 12,896.16 52.97 o Garvin 110,388.99 43.213.77 4,509.42 66.78 Grady 162,895.11 62.227.67 8,167.62 5,336.51 11,974.51 43,258.75 13,125.50 2,480.79 16,256.98 S| 1,504.55 13,347.93 48,143.40 3,898.70 5,386.55 4,583.40 18.83 Grant 115,314.53 35,057.01 3,374.16 24.07 Greer 75,621.70 30,755.05 1,923.62 6,470.83 23,450.03 5,588.22 1,549.82 5,860.06 g 1,520.66 6,307.10 22,509.38 3,811.62 411.31 4,632.45 19.03 Harmon 62,901.81 23,690.26 10.82 Harper 78,116.28 31,406.76 32.14 864.58 8,538.82 30,826.89 2,138.37 1,664.08 2,633.82 s; 2,484.73 6,380.62 23,035.95 4,467.91 131.50 7,569.41 31.09 r-3 Haskell 71,219.58 27,087.47 30.90 50.22 Hughes 126,448.01 41.667.68 23,797.44 4,013.22 7,823.14 28,408.71 8,357.82 104.02 12,225.76 GO 2,959.96 9,642.06 34,692.82 7,965.44 2,939.22 9,017.13 37.04 Jackson 111,701.00 40,340.01 4,107.32 27.99 Jefferson 79,282.08 31.285.44 6,216.52 2,236.18 5,894.89 21,508.37 4,791.93 508.53 6,812.23 2,222.97 5,432.45 19,778.76 3,604.44 70.95 6,771.97 27.82 Johnston 63,804.34 25.894.98 66.75 Kay 178,033.51 59.624.30 26,292.88 5,334.45 11,288.82 40,660.35 13,827.54 4,687.72 16,250.70 1,875.30 11,387.82 41,077.19 4,397.37 4,251.35 5,712.90 23.47 Kingfisher 102,492.87 33,767.47 36.76 Kiowa 129,810.04 47,578.13 1.98 2,937.26 12,402.01 44,832.43 8,163.81 4,909.71 8,947.95 1,754.76 11,363.94 3,081.48 10.07 5,345.62 21.96 Latimer 51,850.04 26,442.71 661.22 3,168.28 79.95 LeFlore 148,382.44 71,330.79 350.70 6,388.96 8,519.81 30,405.67 11,818.95 24.50 19,463.11 TABLE 6—(Continued) Total Moneys Apportioned to Counties from All Sources—Fiscal Year 1938-1939

Motor Vehicle License Farm Tractor Gross Income Tax Motor Tax for Soil Beverage Gasoline Production (Acts of 1931 Vehicle To For Cities Erosion License Freight COUNTY Total Tax Tax and 1933) Mileage Tax Counties and Towns Control and Tax Car Tax o Lincoln $ 163,722.23 $ 48,351.18 $ 30,247.00 $ 3,952.12 $ 13,165.03 $ 45,716.60 $ 9,295.67 $ 905.57 $ 12,039.60 $ 49.46 o Logan 138,663.68 38,533.94 39,102.02 2,916.62 8,565.99 30,951.99 7,648.84 2,022.73 8,885.05 36.50 F Love 49,478.72 19,807.75 142.02 1,545.43 4,357.34 15,862.79 2,655.79 380.34 4,707.92 19.34 F McClain 71,084.64 29,638.85 2,791.92 5,219.84 18,818.46 5,944.46 748.16 7,888.01 34.94 M McCurtaln 142,743.90 72,512.88 6,276.23 8,065.98 29,264.07 9,576.99 37.64 16,931.57 78.54 O Mcintosh 84,204.36 35,708.72 203.00 3,576.81 5,879.21 21,372.67 6,867.21 173.72 10,378.26 44.76 (-3 Major 87,876.45 32,224.87 1,484.31 9,254.44 33,611.23 3,363.07 2,780.98 5,138.98 18.57 Marshall 50,088.61 18,438.48 469.42 1,640.38 4,103.08 14,871.95 3,037.94 321.45 7,185.38 20.53 O Mayes 82,284.85 29,815.64 2,479.35 7,848.85 28,521.40 4,927.25 590.28 8,071.05 31.03 Murray ' 41,003.43 19,565.09 17.96 1,571.44 2,456.55 9,016.78 3,419.28 149.51 4,787.16 19.66 CO Muskogee 166,596.29 68,373.85 3,794.74 8,087.16 9,288.29 33,500.86 18,301.53 512.25 24,636.41 101.20 Noble 136,377.98 29,278.31 53,952.78 1,753.51 8,582.27 31,056.28 4,171.19 2,219.84 5,341.86 21.94 > Nowata 111,309.30 24,480.63 49,233.02 2,062.35 5,301.86 19,198.37 3,750.17 974.41 6,282.68 25.81 Okfuskee 116,315.55 36,547.62 26,517.03 3,783.25 6,410.27 23,182.57 7,994.65 307.65 11,525.17 47.34 U Oklahoma 853,446.31 178,307.91 465,753.67 24,206.95 10,172.27 37,082.33 61,094.43 2,782.65 73,743.18 302.92 Okmulgee 154,212.06 58,317.45 19,626.56 7,061.55 6,789.08 24,994.95 15,583.18 238.87 21,512.05 88.37 S> Osage 330,653.79 91,096.94 142,738.65 5,925.30 12,838.65 46,375.18 13,041.73 512.60 18,050.59 74.15 •d Ottawa 104,627.81 39,792.30 11,578.58 4,343.12 5,324.88 19,104.22 10,619.31 580.30 13,230.75 54.35 Pawnee 87,295.55 28,966.33 13,384.58 2,213.88 6,453.66 23,374.94 5,478.00 652.18 6,744.28 27.70 O Payne 133,395.93 43,626.28 21,402.96 4,277.89 8,523.21 30,838.33 10,168.27 1,473.45 13,032.01 53.53 Pittsburg 167,449.31 70,939.07 1,393.50 6,083.84 12,203.89 44,180.73 13,990.63 47.91 18,533.60 76.14 rd Pontotoc 286,302.64 41,664.21 182,878.00 5,556.58 6,547.36 23,489.28 8,946.04 224.24 16,927.40 69.53 Pottawatomie 287,920.55 67,957.86 126,959.95 7,297.71 9,540.76 34,806.08 18,342.28 693.08 22,231.51 91.32 Pushmataha 77,947.02 46,375.24 2,552.86 3,696.55 13,443.30 4,062.36 7.83 7,776.94 31.94 O Roger Mills 96,988.74 38,589.43 1,498.77 10,223.38 37,451.48 3,902.57 738.57 4,565.79 18.75 Rogers 91,434.51 31,441.43 7,878.54 2,688.29 7,598.53 27,564.54 5,222.88 817.17 8,189.49 33.64 Seminole 466,789.98 73,403.79 308,230.85 8,286.98 6,354.78 23,142.30 21,937.62 84.77 25,245.19 103.70 g Sequoyah 73,964.30 31,413.69 127.26 3,235.77 5,168.32 18,739.11 5,374.13 8.14 9,857.39 40.49 Stephens 134,419.56 46,319.79 19,795.14 4,547.09 8,527.12 30,982.35 9,111.36 1,227.73 13,852.08 56.90 in Texas 177,525.20 61,763.17 1,058.76 1,166.40 22,419.82 80,540.96 3,884.90 3,123.32 3,553.27 14.60 Tillman 114,272.89 39,241.12 5,003.60 2,751.88 10,445.25 37,758.56 6,720.06 3,934.78 8,383.20 34.44 Tulsa 335,677.85 150,298.36 16,777.03 20,839.06 6,634.23 24,021.12 51,681.42 1,682.51 63,483.35 260.77 Wagoner 81,697.13 30,332.14 3,464.84 2,880.69 6,371.10 23,063.49 6,179.49 593.70 8,775.63 36.05 Washington 86,033.13 30,706.55 13,373.82 3,448.82 4,282.19 15,615.80 7,653.27 403.17 10,506.35 43.16 Washita 128,977.34 46,413.34 3,054.51 12,804.55 46,190.10 8,110.09 3,061.36 9,305.17 38.22 Woods 109,301.68 43,636.64 1,831.54 10,904.12 39,310.43 4,685.31 3,331.15 5,579.57 22.92 Woodward 114,539.01 42,250.06 1,647.41 12,746.42 46,090.14 4,365.32 2,400.46 5,018.59 20.61 TOTAL $10,397,536.31 $ 3,466.530.13 $ 1,882.688.30 $ 292,019.33 $ 670,234.04 $ 2,420.624.11 $ 660,170.25 $ 112,018.38 :S 889,597.53 $ 3,654.24 TABLE 7 Total Moneys Apportioned to Counties from All Sources—Fiscal Year 1939-1940 (Including Amounts Returned to Cities and Towns)

Gasoline Tax Motor Vehicle License Farm Tractor Special Gross Income Tax Motor - Tax for Soil Beverage To To Cities Fuel Use Production (Acts of 1931 Vehicle To For Cities Erosion License COUNTY Total Counties and Towns Tax Tax and 1933) Mileage Tax Counties and Towns Control and Tax o Adair $ 57,096.88 21,421.50 $ 1,418.88 42.77 $ $ 884.93 i 3,152.30 ,271.22 4,301.80 $ 145.07 5 7,458.41 o Alfalfa 88,315.33 31,669.27 3,454.79 55.31 618.61 6,987.86 ,690.91 4,439.40 4,179.30 5,219.88 F Atoka 73,958.84 29,533.51 1,582.55 59.96 1,040.32 4,049.77 ,599.95 4,236.78 87.84 8,768.16 F Beaver ... 127,982.88 52,231.21 1,271.08 90.71 402.60 11,726.11 ,580.30 3,338.60 2,949.08 3,393.19 H Beckham 107,455.57 38,137.03 7,228.06 73.90 1,366.72 1,047.22 6,343.75 ,846.25 8,451.71 2,134.68 8,826.25 a Blaine 97,389.20 35,304.81 4,033.49 64.42 858.44 6,976.13 i,700.72 5,962.34 3,253.58 7,235.27 i-3 Bryan 117,887.56 40,496.56 6,305.50 78.78 1,966.91 6,652.34 ,772.52 9,409.68 627.50 16,577.77 i—< Caddo 192,997.31 60,386.37 9,203.91 116.70 20,807.58 2,093.80 10,071.46 ,793.41 14,803.53 4,073.34 17,647.21 Canadian 112,054.23 38,570.84 6,815.35 72.11 1,223.29 7,122.93 ,794.12 8,196.32 3,949.00 10,310.27 O Carter 193,951.65 41,571.52 12,113.49 85.87 67,014.12 2,309.66 5,255.80 ,763.09 12,073.80 297.71 19,466.59 in Cherokee 75,029.45 28,028.64 1,468.90 54.01 1,115.19 4,692.79 ,065.05 5,093.01 112.60 9,399.26 Choctaw 88,722.56 31,116.78 4,185.41 62.98 1,391.37 5,054.91 ,072.20 7,038.07 73.89 11,726.95 > Cimarron 100,401.09 45,136.18 945.51 84.82 161.03 8,204.44 ,628.04 1,576.58 1,307.22 1,357.27 Cleveland 92,425.04 27,487.00 6,735.29 53.98 10,446.54 1,156.39 4,255.97 ,975.13 7,273.04 1,295.20 9,746.50 O Coal 52,106.75 18,732.83 1,605.54 36.32 2,263.72 667.03 3,094.32 ,622.05 3,358.70 104.39 5,621.85 Comanche.... 125,910.26 44,640.91 8.738.76 88.38 338.90 1,577.31 6,814.64 ,520.49 10,004.39 1,892.32 13,294.16 > Cotton 72,894.63 25,015.82 2,372.08 45.56 3,578.22 691.14 5,060.28 ,935.16 4,501.77 1,869.42 5,825.18 hd Craig 84,088.82 30,361.53 3,080.29 54.12 102.18 845.45 6,410.84 738.44 5,262.68 1,107.60 7,125.69 o Creek 257,008.77 55,724.43 16,650.96 119.20 87,849.68 3,079.43 5,764.01 832.12 18,691.34 343.03 25.954.57 Sd Custer 115,071.54 40,625.28 7,518.30 75.91 1,060.21 7,518.65 731.88 8,021.99 3,583.49 8,935.83 (-3 Delaware 73,320.03 27,934.91 951.42 52.41 929.57 5,136.29 820.47 4,480.78 179.48 7,834.70 i—i Dewey 82,213.80 31,984.36 1,730.91 58.05 549.38 6,500.17 714.24 3,862.76 2,183.62 4,630.31 Ellis 84,969.06 34,899.55 1,823.37 64.04 379.09 6,845.01 095.81 3,073.00 1,594.04 3,195.15 o Garfield_. 179,084.11 54,993.60 18,124.06 100.99 9,783.9 1,772.50 9,967.29 085.54 13,290.20 6,064.71 14,901.32 Garvin 107,282.27 36,283.56 6,112.38 73.17 3,129.46 1,612.57 5,162.79 514.84 9,154.29 1,647.99 13,591.22 Grady 161,605.42 53,225.53 10,804.66 105.37 7,518.64 2,038.82 8,074.88 933.18 13,887.84 2,832.71 17,183.79 Grant 102,685.51 35,904.28 2,479.19 59.37 2,779.42 559.24 8,953.73 908.51 4,125.12 5,203.16 4,713.49 S| Greer 73,457.86 26,813.57 3,971.71 52.07 706.50 4,406.02 732.74 5,912.77 1,907.90 5,954.58 i-3 Harmon 57,628.06 21,223.13 1,931.67 39.31 554.71 4,031.33 896.25 4,033.02 1,193.44 4,675.20 in Harper 70,785.52 29,110.42 1,375.34 53.20 36.82 314.40 5,745.48 742.90 2,262.55 1,494.56 2,649.85 Haskell 66,396.61 24,217.40 1,991.18 45.87 26.58 941.15 4,293.85 124.77 4,727.43 141.92 7,886.46 Hughes 119,458.45 35,515.95 6,870.12 70.56 17,446.36 1,551.32 5,361.98 501.80 8,843.23 222.13 13,075.00 Jackson 111,373.44 36,057.31 7,217.46 68.31 7,007.14 1,094.68 6,415.10 933.60 8,428.11 2,925.43 9,226.30 Jefferson 75,909.20 26,702.92 3,570.15 52.97 4,848.38 824.45 4,099.47 977.07 5,070.26 814.76 6,948.77 Johnston 60,871.72 22,692.36 2,210.12 43.84 847.96 3,757.37 216.74 3,813.77 142.74 7,146.82 Kay 180,624.79 50,718.28 19,399.84 100.96 21,557.98 2,021.41 7,537.90 439.85 14,630.65 4,180.70 17,037.22 Kingfisher 93,660.16 33,263.39 2,598.14 57.18 .16 703.66 7,641.06 828.06 4,652.79 4,924.00 5,991.72 Kiowa 123,268.44 43,494.79 6,112.95 80.24 423.74 1,091.85 8,379.15 998.24 8,637.99 4,833.97 9,215.52 Latimer 50,854.83 20,972.79 1,168.06 44.78 837.96 668.43 2,093.86 166.39 3,260.46 8.35 5,633.75 LeFlore 146,856.10 56,215.02 6,393.18 120.81 356.18 2,416.32 5,527.50 869.05 12,505.39 86.94 20,365.71 TABLE 7—(Continued) Total Moneys Apportioned to Counties from All Sources—Fiscal Year 1939-1940 (Including Amounts Returned to Cities and Towns)

Gasoline Tax Motor Vehicle License Farm Tractor Special Gross Income Tax Motor Tax for Soil To To Cities Fuel Use Production (Acts of 1931 Vehicle To For Cities Erosion License COUNTY Total Counties and Towns Tax Tax and 1933) Mileage Tax Counties and Towns Control and Tax o o Lincoln $ 146,301.75 $ 43,342.51 $ 5,872.20 $ 81.88 $ 24,564.02 $ 1,470.32 $ 7,753.77 $ 39,725.36 $ 9,835.60 $ 1,263.70 $ 12,392.39 F Logan 128,590.33 34,012.99 7,784.43 65.25 29,841.38 1,074.47 5,780.71 30,587.25 8,093.14 2,294.74 9,055.97 F Love 46,323.95 17,536.75 972.59 33.54 103.72 581.96 3,012.38 15,827.22 2,810.05 540.80 4,904.94 H McClain 69,375.73 24,914.24 3,211.00 50.19 2,079.30 1,063.34 3,497.83 20,985.93 6,289.73 1,460.38 5,823.79 McCurtain 130,575.19 56,858.22 3,543.70 122.80 2,384.54 5,518.42 43,009.60 10,133.25 79.75 8,924.91 O Mcintosh 79,581.04 29,665.08 2,943.87 60.46 174.44 1,397.01 4,042.03 24,571.90 7,266.05 225.02 9,235.18 H i—i Major 83,161.01 30,358.85 1,703.85 54.58 571.93 6,344.07 29,465.51 3,558.40 3,150.91 7,952.91 C Marshall 56,648.80 16,256.65 1,975.84 31.22 360.42 630.20 2,794.28 14,596.35 3,214.40 295.06 16,494.38 Mayes 78,914.11 27,349.40 2,459.78 50.49 998.66 5,385.25 25,763.37 5,213.41 737.48 10,956.27 S Murray 43,956.68 15,683.08 3,719.72 33.13 890.68 611.56 1,744.11 12,301.63 3,617.86 200.43 5,154.48 CO Muskogee 179,519.66 54,922.11 22,957.08 115.76 3,040.06 3,078.81 6,230.42 43,231.17 19,364.47 630.49 25,949.29 Noble 131,056.45 27,760.85 3,464.17 49.58 53,543.34 668.28 5,819.11 27,134.04 4,413.47 2,571.18 5,632.43 > Nowata 102,682.32 21,471.59 2,844.82 41.45 43,372.94 766.96 3,600.87 19,152.12 3,968.00 999.35 6,464.22 SI Okfuskee 109,273.16 30,774.29 4,589.86 61.88 21,115.84 1,431.00 4,340.58 25,988.67 8,458.98 451.06 12,061.00 Oklahoma 886,610.65 130,882.36 115,142.00 301.85 391,333.56 9,216.68 7,063.92 87,660.76 64,642.95 2,685.05 77,681.52 > Okmulgee 162,652.29 46,220.33 17,478.16 98.73 15,820.54 2,720.71 4,863.04 35,605.68 16,488.27 425.76 22,931.07 Osage 313,699.10 73,499.95 10,947.17 154.26 127,011.96 2,184.65 8,646.80 58,245.39 13,799.22 796.71 18,412.99 hd Ottawa 118,141.64 31,854.02 13,332.19 67.37 17,281.64 1,624.30 3,512.12 24,938.02 11,236.08 605.65 13,690.25 Pawnee 86,586.07 25,621.50 5,097.37 49.04 13,782.10 854.52 4,388.80 23,100.30 5,796.16 694.01 7,202.27 O Payne 148,066.70 37,460.51 11,555.40 73.86 32,383.02 1,603.16 5,776.17 32,498.36 11,758.84 1,445.37 13,512.01 Pittsburg 170,578.84 59,465.76 13,834.32 120.12 1,708.62 2,358.69 8,287.38 49,892.30 14,803.23 228.57 19,879.85 i-3 Pontotoc 216,102.19 34,167.78 8,569.83 70.55 111,588.08 2,106.33 4,315.27 27,763.80 9,465.62 302.09 17,752.84 Pottawatomie. 312,676.11 55,256.40 20,542.00 115.06 139,170.90 2,767.37 6,643.41 44,328.94 19,408.64 1,118.86 23,324.53 O Pushmataha __ 79,172.12 35,451.54 1,473.05 78.53 1,010.72 2,727.89 25,605.05 4,298.30 8.43 8,518.61 S Roger Mills.. _ 89,369.18 35,833.65 1,254.61 65.01 549.69 7,210.02 34,420.78 4,129.20 1,273.26 4,632.96 g Rogers 87,496.24 28,301.05 3,750.34 53.24 7,933.10 1,030.92 5,189.58 26,069.89 5,526.21 952.97 8,688.94 Seminole 422,846.49 55,847.68 14,835.84 124.27 255,082.44 3,086.33 4,396.61 40,083.86 23,211.81 164.96 26,012.69 S Sequoyah 71,710.41 26,265.53 2,408.60 53.19 143.42 1,235.35 3,532.76 21,955.11 5,686.26 18.26 10,411.93 H Stechens 132,913.93 39,434.06 7,938.67 78.43 19,559.66 1,648.12 5,859.12 33,808.46 9,640.56 1,055.91 13,890.94 m Texas 158,377.69 62,076.05 3,371.15 104.61 1,649.68 433.76 14,845.30 64,379.84 4,110.54 3,750.84 3,655.92 Tillman 109,223.94 36,208.75 5,087.94 66.45 5,005.36 1,008.67 7,058.32 34,338.62 7,110.38 4,838.00 8,501.45 Tulsa 421,356.29 108,301.22 93,646.23 254.42 13,963.21 7,888.46 4,504.09 69,783.37 54,683.18 1,845.47 66,486.64 -Wagoner 78,131.22 26,466.30 3,192.79 51.36 2,924.24 1,115.51 4,325.14 23,449.95 6,538.42 665.61 9,401.90 Washington.. _ 90,176.32 24,829.05 10,913.66 51.99 11,858.74 1,299.89 2,973.22 19,751.35 7,097.78 444.74 10,955.90 Washita 120,983.03 43,186.75 3,842.74 78.59 1,117.87 8,594.52 41,332.18 8,581.14 4,827.54 9,421.70 Woods 103,054.93 39,532.29 4,718.18 73.90 679.24 7,303.16 36,690.45 4,957.47 3,385.39 5,714.85 Woodward 105,579.46 40,348.74 3,901.63 71.55 642.73 8,620.82 39,742.17 4,618.99 2,215.61 5,417.22

TOTAL $10,126,518.76 $ 2,965,833.02 $ 658,440.83 $ 5,867.90 $ 1,616,806.79 $ 110,681.05 $ 451,690.82 $ 2,561,217.85 $ 698,514.00 $ 124,618.22 $ 932,848.28 TABLE 8 Total Moneys Apportioned to Counties for Schools

Fiscal Year 1938-1939 Fiscal Year 1939-1940 Gross Beverage Gross Beverage Production Income. License Freight Production Income License COUNTY Total Tax Tax and Tax Gar Tax Total Tax Tax and Tax Adair.... $ 9,470.20 $ J 2,333.20 $ 7,107.80 ?! 29.20 8,343.34 $ $ 884.93 $ 7,458.41 o Alfalfa... 6.622.94 1,631.72 4,970.80 20.42 5,838.49 618.61 5.219.88 c Atoka 11,174.64 .11 2,753.11 8.386.97 34.45 9,808.48 1,040.32 8.768.16 F Beaver 4,211.37 1,037.58 3,160.81 12.98 3,795.79 402.60 3,393.19 Beckham 11,729.56 650.55 2.729.57 8,315.28 34.16 10,556.83 683.36 1,047.22 8,826.25 F Blaine 9,557.36 2,354.68 7,173.21 29.47 8,093.71 858.44 7.235.27 Bryan.... 19,981.09 4,922.81 14,996.68 61.60 18,544.68 1,966.91 16,577.77 o Caddo._ 30,526.63 7,976.46 5,555.76 16,924.89 69.52 30,144.80 10,403.79 2,093.80 17,647.21 i—i Canadian.. 12,823.57 3,159.39 9,624.65 39.53 11,533.56 1,223.29 10,310.27 O Carter 66,143.05 41,159.57 6.155.26 18,751.20 77.02 55,283.31 33,507.06 2,309.66 19.466.59 S Cherokee 11,673.94 2,876.15 8,761.80 35.99 10,514.45 1.115.19 9,399.26 Choctaw 14,610.01 3,599.52 10.965.45 45.04 13,118.32 1.391.37 11.726.95 m Cimarron... 1,855.17 457.07 1,392.38 5.72 1,518.30 161.03 1,357.27 Cleveland 21,715.59 9.406.51 3.032.63 9,238.50 37.95 16,126.16 5,223.27 1.156.39 9.746.50 > Coal. 8,158.56 923.93 1,782.43 5.429.90 22.30 7.420.74 1,131.86 667.03 5,621.85 O Comanche 16,401.03 24.67 4,034.70 12,291.17 50.49 15,040.92 169.45 1.577.31 13,294.16 Cotton 9,576.68 2,027.01 1,860.04 5,666.36 23.27 8,305.43 1,789.11 691.14 5,825.18 > Craig 8,783.15 65.40 2,147.82 6.543.05 26.88 8,022.23 51.09 845.45 7.125.69 •d Creek 86,174.90 52,455.24 8,307.64 25.308.06 103.96 72,958.84 43,924.84 3.079.43 25,954.57 ^d Custer 11,365.58 2,800.17 8,530.37 35.04 9,996.04 1,060.21 8.935.83 O Delaware. 9,582.47 2,360.87 7,192.06 29.54 8,764.27 929.57 7,834.70 gd Dewey 5.898.96 1,453.34 4,427.43 18.19 5,179.69 549.38 4.630.31 Ellis.:... 4,134.31 1.018.58 3,102.98 12.75 3,574.24 379.09 3,195.15 i—i Garfield 24,596.43 5,330.91 4,746.52 14.459.60 59.40 21,565.77 4,891.95 1,772.50 14,901.32 O Garvin. 19,437.13 2.254.71 4.233.29 12.896.16 52.97 16,768.52 1,564.73 1,612.57 13.591.22 si Grady 25,744.08 4,083.81 5.336.51 16,256.98 66.78 22,981.93 3,759.32 2,038.82 17.183.79 Grant 7,793.86 1,687.08 1,504.55 4,583.40 18.83 6,662.44 1.389.71 559.24 4.713.49 B Greer 7.807.75 1,923.62 5,860.06 24.07 6.661.08 706.50 5,954.58 H Harmon 6.172.14 1,520.66 4.632.45 19.03 5,229.91 554.71 4,675.20 S Harper. 3,525.29 16.07 864.58 2.633.82 10.82 2,982.66 18.41 314.40 2,649.85 i-3 Haskell 10,100.68 15.45 2,484.73 7,569.41 31.09 8.840.90 13.29 941.15 7,886.46 Hughes 28,187.92 11.898.72 4.013.22 12.225.76 50.22 23,349.50 8,723.18 1.551.32 13.075.00 in Jackson 14.067.79 2.053.66 2,959.96 9,017.13 37.04 13,824.55 3.503.57 1,094.68 9,226.30 Jefferson 12,184.66 3.108.26 2,236.18 6.812.23 27.99 10,197.41 2,424.19 824.45 6,948.77 Johnston 9,022.76 2,222.97 6,771.97 27.82 7,994.78 847.96 7.146.82 Kay 34,798.34 13,146.44 5,334.45 16.250.70 66.75 29,837.62 10,778.99 2.021.41 17.037.22 Kingfisher 7,611.67 1,875.30 5,712.90 23.47 6,695.46 .08 703.66 5.991.72 Kiowa 11,922.96 .99 2,937.26 8,947.95 36.76 10,519.24 211.87 1.091.85 9,215.52 Latimer 7,452.95 330.61 1,754.76 5,345.62 21.96 6.721.16 418.98 668.43 5.633.75 LeFlore. ._ 26.107.37 175.35 6.388.96 19.463.11 79.95 22.960.12 178.09 2.416.32 20.365.71 TABLE 8—(Continued) Total Moneys Apportioned to Counties for Schools

Fiscal Year 1938-1939 Fiscal Year 1939-1940 Gross Beverage Gross Beverage Production Income License Freight Production License COUNTY Total Tax Tax and Tax Car Tax Total Tax and Tax Lincoln .....$ 31,164.68 15.123.50 3.952 12 $ 12,039.60 49.46 26.144.72 $ 12.282.01 $ 12.392 O Logan 31.389.18 19,551.01 2,916 .62 8.885.05 36.50 25.051.13 14.920.69 9,055 o Love..... 6,343.70 71.01 , 1,545 43 4.707.92 19.34 5,538.76 51.86 4.904. McClain.- 10.714.87 2.791 92 7.888.01 34.94 7,926.78 1,039.65 5,823 F 78.54 11,309.45 8,924. F McCurtain 23.286.34 6.276. 23 16,931.57 Q Mcintosh 14,101.33 101.50 3.576. 81 10,378.26 44.76 10,719.41 87.22 9,235 Major 6,641.86 1.484. 31 5.138.98 18.57 8,524.84 7,952 Marshall.. 9,081.00 234.71 1,640. 38 7.185.38 20.53 17.304.79 180.21 16.494. O Mayes 10,581.43 2.479. 35 8.071.05 31.03 11.954.93 10,956. Murray.. 6,387.24 8.98 1,571. 44 4.787.16 19.66 6,211.38 445.34 5,154. Muskogee 34.722.14 1,897.37 8,087. 16 24.636.41 101.20 30,548.13 1,520.03 25,949. s Noble: 34,093.70 26,976.39 1,753. 51 5,341.86 21.94 33.072.38 26,771.67 5,632. in Nowata 32,987.35 24,616.51 2,062. 35 6.282.68 25.81 28.917.65 21.686.47 6,464. Okfuskee.... 28,614.28 13,258.52 3,783. 25 11.525.17 47.34 24.049.92 10.557.92 12,061. > Oklahoma.... 331,129.88 232.876.83 24,206 .95 73,743.18 302.92 282,564.98 195,666.78 77,681. Okmulgee 38.475.25 9,813.28 7,061 55 21.512.05 88.37 33.562.05 7,910.27 22,931. s Osage 95.419.37 71.369.33 5.925. 30 18,050.59 74.15 84.103.62 63.505.98 18.412. a Ottawa...... 23.417.51 5.789.29 4.343 12 13,230.75 54.35 23.955.37 8,640.82 13.690. > Pawnee.... 15.678.15 6.692.29 2,213. 88 6,744.28 27.70 14.947.84 6.891.05 7.202. Payne 28.064.91 10,701.48 4.277 89 13,032.01 53.53 31,306.68 16.191.51 13.512. 01 hd Pittsburg 25,390.33 696.75 6.083. 84 18,533.60 76.14 23.092.85 854.31 19.879. 85 Pontotoc 113,992.51 91.439.00 5.556. 58 16,927.40 69.53 75.653.21 55.794.04 17.752. 84 o Pottawatomie.. 93.100.51 63,479.97 7.297 71 22,231.51 91.32 95.677.35 69,585.45 23,324 53 Pushmataha.... 10.361.74 2.552 86 7,776.94 31.94 9,529.33 8,518 6] H3 Roger Mills...... 6,083.31 1.498 77 4.565.79 18.75 5,182.65 4,632 96 Rogers 14.850.69 3.939.27 2.688. 29 8.189.49 33.64 13,686.41 3.966.55 8,688 !M o Seminole 187,751.30 154,115.43 8.286. 98 25,245.19 103.70 156,640.24 127,541.22 26,012 69 S Sequoyah 13,197.28 63.63 3.235. 77 9.857.39 40.49 11.718.99 71.71 10,411 93 s Stephens...... 28,353.64 9.897.57 4,547 09 13,852.08 56.90 25,318.89 9.779.83 13,890 94 t-3 Texas 5,263.65 529.38 1,166 40 3,553.27 14.60 4,914.52 824.84 3,655 92 in Tillman 13,671.32 2,501.80 2,751 88 8,383.20 34,44 12.012.80 2,502.68 8,501 45 Tulsa. 92,971.69 8,388.51 20,839 06 63,483.35 260.77 81.356.71 6.981.61 66,486 64 Wagoner..... 13,424.79 1.732.42 2.880 .69 8.775.63 36.05 11.979.53 1.462.12 9,401 .90 Washington...... 20,685.24 6.686.91 3,448 82 10,506.35 43.16 18.185.16 5.929.37 10.955 90 Washita 12,397.90 3.054 51 9,305.17 38.22 10,539.57 9.421 70 Woods.. 7.434.03 1,831 54 5,579.57 22.92 6.394.09 5,714 .85 Woodward...... 6,686.61 1.647 41 5.018.59 20.61 6.059.95 5.417 22 TOTAL... 2,126.615.25 $ 941,344.15 292,019.33 % 889.597.53 5.654.24 $1,851,932.73 $ 5.403.40 $ 110,681.05 $ 932,848.28 TABLE 9 Total Moneys Apportioned to Counties and Cities and Towns for Roads

FISCAL YEAR 1938-1939 Gasoline Tax Motor Motor Vehicle License Special Gross To To Cities Fuel Use Production Mileage To For Cities COUNTY Total Counties and Towns Tax Tax Tax Counties and Towns Adair $ 50,804.03 $ 25,257.14 $ .$ .... $ $ 4,651.23 $ 16,830.00 S 4,065.66 O Alfalfa 84,983.74 32,665.13 10,455.86 37,667.03 4,195.72 O Atoka. 66,337.94 35,403.66 .11 5,785.12 21,144.84 4,004.21 F Beaver..... 137,133.91 53,554.43 17,450.41 62,973.75 3,155.32 F Beckham 95,204.35 43,868.94 650.55 9,206.60 33,490.51 7,987.75 H Blaine... 91,289.73 38,041.70 10,315.71 37,297.27 5.635.05 O Bryan 100,308.02 46,520.85 9,688.56 35,205.48 8,893.13 H Caddo 159,320.74 68,918.09 7,976.46 14,803.76 53,631.50 13,990.93 r~> Canadian 99,330.32 42,586.31 10,641.40 38,356.21 7,746.40 SI Carter 139,111.00 50,711.85 41,159.56 7,758.47 28,069.12 11,412.00 Cherokee 69,048.22 31,888.61 . 7,029.60 25,316.59 4,813.42 Choctaw 77,852.18 37,188.94 . 7,334.98 26,676.53 6,651.73 Cimarron 114,352.37 50,080.97 14,066.37 48,715.00 1,490.03 S>| Cleveland 77,682.97 31,881.67 9.406.51 6,429.42 23,091.56 6,873.81 M Coal 46,520.40 21,443.95 923.93 4,534.56 16,443.64 3,174.32 Comanche 108,230.56 52,192.07 24.67 10,088.80 36,469.81 9,455.21 Cotton 67,031.75 26,900.29 2,027.01 7,284.03 26.565.74 4,254.68 h>d Craig 81,072.00 31,961.41 65.40 9,569.21 34,502.18 4,973.80 •ti Creek 179,971.47 70,401.76 52,455.24 8,555.07 30,894.07 17,665.33 O Custer 104,473.35 44,825.70 11,331.30 40,734.70 7,581.65 W Delaware 69,991.96 30,945.71 7,524.13 27,287.29 4,234.83 H Dewev 81,824.06 34,280.51 9,474.74 34,418.09 3,650.72 i—i Ellis..: 87,893.00 38,038.23 10,186.34 36,764.12 2,904.31 O Garfield 145,334.20 59,471.80 5,330.92 14,721.47 53,249.33 12,560.68 S| Garvin... 89,590.31 43,213.77 2,254.71 7,698.69 27,771.37 8,651.77 Grady.„ 134,670.24 *62,227.67 4,083.81 11,974.51 43,258.75 13,125.50 K Grant. 102,134.12 35,057.01 1,687.08 13,347.93 48,143.40 3,898.70 Greer.. 66,264.13 30,755.05 6,470.83 23,450.03 5,588.22 s Harmon 56,318.36 23,690.26 6,307.10 22,509.38 3,811.62 i-3 30,826.89 Harper 72,926.91 31,406.76 16.07 8,538.82 2,138.37 in Haskell 60,987.40 27,087.47 15.45 6,380.62 23,035.95 4,467.91 Hughes 98,156.07 41,667.68 11,898.72 7,823.14 28,408.71 8,357.82 Jackson 94,693.99 40,340.01 2,053.66 9,642.06 34,692.82 7,965.44 Jefferson..., 66,588.89 31,285.44 3,108.26 5,894.89 21,508.37 4,791.93 Johnston... 54,710.63 25,894.98 5,432.45 19,778.76 3.604.44 Kay. 138.547.45 59,624.30 . ... 13,146.44 11,288.82 40.660.35 13,827.54 Kingfisher 90,629.85 33,767.47 11,387.82 41,077.19 4,397.37 Kiowa.... 112,977.37 47,578.13 .99 12.402.01 44,832.43 8,163.81 Latimer 44,387.02 26.442.71 330.61 3,168.28 11,363.94 3,081.48 LeFlore. 122,250.57 71,330.79 175.35 8,519.81 30,405.67 11,818.95 TABLE 9—(Continued) Total Moneys Apportioned to Counties and Cities and Towns for Roads

FISCAL YEAR 1938-1939 Gasoline Tax Motor Motor Vehicle License Special Gross Vehicle To To Cities Fuel Use Production Mileage To For Cities COUNTY Total Counties and Towns Tax Tax Tax Counties and Towns O Lincoln- $ 131,651.98 48,351.18 $ $ $ 15,123.50 13,165.03 45,716.60 $ 9,295.67 Logan 105,251.77 38,533.94 19,551.01 8,565.99 30,951.99 7.648.84 o Love 42,754.68 19,807.75 71.01 4,357.34 15,862.79 2,655.79 F McClain 59,621.61 29,638.85 5,219.84 18,818.46 5,944.46 F McCurtain 119,419.92 72,512.88 8,065.98 29,264.07 9,576.99 H Mcintosh 69,929.31 35.708.72 i"6T56 5,879.21 21,372.67 6,867.21 O Major. 78,453.61 32,224.87 9,254.44 33,611.23 3,363.07 14,871.95 i-a Marshall..... 40,686.16 18,438.48 " 234171 4,103.08 3.037.94 i—i Mayes 71,113.14 29,815.64 7,848.85 28,521.40 4,927.25 o Murray 34,466.68 19,565.09 8.98 2,456.55 9,016.78 3,419.28 S| Muskogee 131,361.90 68.373.85 1,897.37 . 9,288.29 33,500.86 18,301.53 Noble 100,064.44 29,278.31 26,976.39 8,582.27 31,056.28 4,171.19 > Nowata 77,347.54 24.480.63 24,616.51 5,301.86 19,198.37 3,750.17 Okfuskee 87,393.62 36,547.62 13,258.51 6,410.27 23,182.57 7,994.65 u Oklahoma 519,533.78 178,307.91 232,876.84 10,172.27 37,082.33 61,094.43 Okmulgee.. 115,497.94 58,317.45 9,813.28 6,789.08 24,994.95 15,583.18 > Osage 234,721.82 91,096.94 71,369.32 12,838.65 46,375.18 13,041.73 hi Ottawa. 80,630.00 39,792.30 5,789.29 5,324.88 19,104.22 10,619.31 hi Pawnee 70,965.22 28.966.33 6,692.29 6,453.66 23,374.94 5.478.00 o Payne...... 103,857.57 43,626.28 10,701.48 8,523.21 30,838.33 10,168.27 W Pittsburg 142,011.07 70,939.07 696.75 12,203.89 44,180.73 13,990.63 (-3 Pontotoc 172,085.89 41,664.21 91,439.00 6,547.36 23,489.28 8,946.04 i—i Pottawatomie. 194,126.96 67.957.86 63,479.98 9,540.76 34,806.08 18,342.28 Pushmataha 67,577.45 46,375.24 3,696.55 13,443.30 4,062.36 o Roger Mills 90,166.86 38,589.43 10,223.38 37,451.48 3,902.57 Rogers 75,766.65 31,441.43 3,939.27 7,598.53 27,564.54 5,222.88 Seminole 278,953.91 73,403.79 154,115.42 6,354.78 23,142.30 21,937.62 Sequoyah 60,758.88 31,413.69 ... 63.63 5,168.32 18,739.11 5,374.13 s Stephens 104,838.19 46,319.79 9,897.57 8,527.12 30,982.35 9,111.36 (-3 Texas 169,138.23 61,763.17 529.38 22,419.82 80,540.96 3,884.90 Tillman...... 96,666.79 39.241.12 2,501.80 10,445.25 37,758.56 6,720.06 m Tulsa.. 241,023.65 150,298.36 8,388.52 6,634.23 24,021.12 51,681.42 Wagoner 67,678.64 30,332.14 1,732.42 6,371.10 23,063.49 6,179.49 Washington 64,944.72 30,706.55 6,686.91 4,282.19 15,615.80 7,653.27 Washita 113,518.08 46.413.34 12,804.55 46,190.10 8,110.09 Woods 98,536.50 43.636.64 10,904.12 39,310.43 4,685.31 Woodward 105,451.94 42,250.06 12,746.42 46,090.14 4,365.32 TOTAL ...... $8,158,902.68 ,466,530.13 $ .1 $ 941,344.15 670.234.04 2,420,624.11 ; 660,170.25 TABLE 9—(Continued) Total Moneys Apportioned to Counties and Cities and Towns for Roads

FISCAL YEAR 1939-1940 Gasoline Tax Motor Motor Vehicl e License Special Gross To To Cities Fuel Use Production Mileage To For Cities COUNTY Total Counties and Towns Tax Tax Tax Counties and Towns o Adair . $ 48,608.47 $ 21.421.50 $ 1,418.88 .$ 42.77 $ $ 3.152.30 $ 18.271.22 S 4,301.80 o Alfalfa.. 78,297.54 31,669.27 3,454.79 55.31 6,987.86 31.690.91 4,439.40 F Atoka.... 64.062.52 29,533.51 1,582.55 59.96 4,049.77 24.599.95 4,236.78 F Beaver 121,238.01 52,231.21 1,271.08 90.71 11.726.11 52:580.30 3.338.60 H Beckham... 94.764.06 38,137.03 7,228.06 73.90 683.36 6.343.75 33,846.25 8,451.71 O Blaine 86,041.91 35,304.81 4,033.49 64.42 6,976.13 33,700.72 5,962.34 Bryan 98,715.38 40,496.56 6,305.50 78.78 6,652.34 35,772.52 9,409.68 i—i Caddo. .. 158,779.17 60,386.37 9,203.91 116.70 10,403.79 10.071.46 53,793.41 14.803.53 O Canadian.?. 96.571.67 38.570.84 6,815.35 72.11 7,122.93 35,794.12 8,196.32 Carter .. 138,370.63 41,571.52 12,113.49 85.87 33.507.06 5,255.80 33.763.09 12,073.80 S| Cherokee... 64,402.40 28,028.64 1,468.90 54.01 4,692.79 25,065.05 5,093.01 in Choctaw ... 75,530.35 31,116.78 4.185.41 62.98 5,054.91 28,072.20 7,038.07 Cimarron... 97,575.57 45,136.18 945.51 84.82 8,204.44 41,628.04 1.576.58 > Cleveland- 75.003.68 27,487.00 6,735.29 53.98 5.223.27 4,255.97 23,975.13 7.273.04 s Coal 44,581.62 18,732.83 1.605.54 36.32 1.131.86 3.094.32 16.622.05 3.358.70 o Comanche. ... 108,977.02 44,640.91 8,738.76 88.38 169.45 6,814.64 38,520.49 10,004.39 > Cotton 62,719.78 25.015.82 2.372.08 45.56 1.789.11 5.060.28 23,935.16 4,501.77 hd Craig 74,958.99 30.361.53 3,080.29 54.12 51.09 . 6,410.84 29,738.44 5,262.68 ^ Creek ... 183,706.90 55,724.43 16,650.96 119.20 43,924.84 5,764.01 42.832.12 18,691.34 o Custer.— 101.492.01 40.625.28 7,518.30 75.91 7.518.65 37.731.88 8,021.99 W Delaware... 64.376.28 27.934.91 951.42 52.41 5.136.29 25.820.47 4,480.78 Dewey 74.850.49 31,984.36 1,730.91 58.05 6,500.17 30,714.24 3,862.76 H3 Ellis 79,800.78 34,899.55 1,823.37 64.04 6,845.01 33,095.81 3,073.00 o Garfield ... 151,453.63 54,993.60 18,124.06 100.99 4,891.95 9,967.29 50,085.54 13,290.20 Garvin 88,865.76 36,283.56 6,112.38 73.17 1,564.73 5,162.79 30,514.84 9,154.29 S| Grady ... 135,790.78 53.225.53 10.804.66 105.37 3.759.32 8,074.88 45,933.18 13,887.84 Grant.. 90,819.91 35,904.28 2,479.19 59.37 L389.71 8,953.73 37.908.51 4,125.12 g Greer 64,888.88 26,813.57 3,971.71 52.07 4,406.02 23.732.74 5,912.77 H Harmon 51.204.71 21.223.13 1,931.67 39.31 4,081.33 19,896.25 4,033.02 Harper 66,308.30 29.110.42 1,375.34 53.20 18.41 5.745.48 27,742.90 2,262.55 i-3 Haskell 57.413.79 24.217.40 1,991.18 45.87 13.29 4,293.85 22.124.77 4,727.43 m Hughes 95.886.82 35.515.95 6,870.12 70.56 8.723.18 5,361.98 30,501.80 8,843.23 Jackson 94,623.46 36,057.31 7,217.46 68.31 3,503.57 6,415.10 32,933.60 8.428.11 Jefferson 64,897.03 26,702.92 3,570.15 52.97 2,424.19 4,099.47 22.977.07 5,070.26 Johnston... 52,734.20 22,692.36 2,210.12 43.84 3.757.37 20.216.74 3,813.77 Kay ... 146,606.47 50,718.28 19.399.84 100.96 10,778.99 7.537.90 43.439.85 14,630.65 Kingfisher. 82,040.70 33,263.39 2,598.14 57.18 .08 7.641.06 33,828.06 4,652.79 Kiowa ... 107,915.23 43,494.79 6.112.95 80.24 211.87 8.379.15 40,998.24 8.637.99 Latimer 44.125.32 20,972.79 1,168.06 44.78 418.98 2,093.86 16.166.39 3.260.46 LeFIore ... 123.809.04 56,215.02 6,393.18 120.81 178.09 5.527.50 42,869.05 12.505.39 TABLE 9—(Continued) Total Moneys Apportioned to Counties and Cities and Towns for Roads

FISCAL YEAR 1939-1940 Gasoline Tax Motor Motor Vehicle License Special Gross Vehicle To To Cities Fuel LJsc Production Mileage To For Cities COUNTY Total Counties and Towns Tax Tax Tax Counties and Towns G Lincoln..... $ 118,893.33 43,342.51 5 .872.20 81.88 $ 12,282.01 753.77 39 725.36 5 9.835.60 O Logan. - - 101,244.46 34,012.99 7 784.43 65.25 14,920.69 780.71 30 587.25 8,093.14 F Love...... „... 40,244.39 17,536.75 972.59 33.54 51.86 012.38 15 827.22 2,810.05 F McClain 59,988.57 24,914.24 3 ,211.00 50.19 1,039.65 ,497.83 20 ,985.93 6,289.73 IS McCurtain 119.185.99 56,858.22 3 ,543.70 122.80 ,518.42 43., 009.60 10,133.25 o Mcintosh. —. 68.636.61 29,665.08 2 943.87 60.46 87.22 042.03 24 571.90 7,266.05 i-3 Major.... 71,485.26 30,358.85 1 703.85 54,58 344,07 29. 465.51 3.558.40 i—i Marshall— —. 39,048.95 16,256.65 1 975.84 31.22 180.21 794.28 14 596.35 3,214.40 O Mayes 66.221.70 27,349.40 2 459.78 50.49 385.25 25 763.37 5,213.41 S| Murray— 37.544.87 15,683.08 ,719.72 33.13 445.34 744.11 12 301.63 3,617.86 in Muskogee..... — 148,341.04 54,922.11 22 ,957.08 115.76 1.520.03 ,230.42 43 ,231.17 19,364.47 Noble... 95,412.89 27,760.85 3 464.17 49.58 26,771.67 819.11 27 ,134.04 4.413.47 > Nowata. 72,765.32 21,471.59 844.82 41.45 21,686.47 600.87 19 152.12 3.968.00 Okfuskee 84,772.18 30,774.29 2 589.86 61.88 10,557.92 340.58 25. 988.67 8,458.98 Oklahoma..... 601,360.62 130,882.36 4 142.00 301.85 195,666.78 063.92 87. 660.76 64,642.95 Okmulgee- 128,664.48 46.220.33 115 478.16 98.73 7,910.27 863.04 35 605.68 16,488.27 > Osage 228,798.77 73,499.95 17 947.17 154.26 63,505.98 646.80 58 ,245.39 13.799.22 Ottawa 93.580.62 31,854.02 10 332.19 67.37 8,640.82 ,512.12 24 ,938.02 11.236.08 -d Pawnee 70.944,22 25,621.50 13 097.37 49.04 6,891.05 388.80 23, 100.30 5.796.16 O Payne 115,314.65 37,460.51 5. 555.40 73.86 16,191.51 776.17 32. 498.36 11.758.84 Pi Pittsburg. 147.257.42 59,465.76 11 834.32 120.12 854.31 287.38 49, 892.30 14,803.23 i-3 Pontotoc 140,146.89 34,167.78 13 ,569.83 70.55 55,794.04 315.27 27. 763.80 9,465.62 M Pottawatomie 215,879.90 55,256.40 8 542.00 115.06 69,585.45 643.41 44,,328.9 4 19,408.64 Pushmataha 69,634.36 35,451.54 20 .473.05 78.53 727.89 25 605.05 4,298.30 Roger Mills— 82.913.27 35,833.65 1 .254.61 65.01 210.02 34, 420.78 4,129.20 o Rogers — 72,856.86 28,301.05 1 750.34 53.24 3.966.55 189.58 26. 069.89 5,526.21 55,847.68 3 835.84 396.61 40 083.86 Srminole 266,041.29 14 124.27 127.541.22 23.211.81 Sequoyah.... 59,973.16 26,265.53 ,408.60 53.19 71.71 532.76 21. 955.11 5,686.26 Stephens 106,539.13 39,434.06 .938.67 78.43 9.779.83 ,859.12 33. 808.46 9,640,56 ts 62,076.05 ,371.15 845.30 64. 379.84 Texas- 149,712.33 104.61 824.84 4.110.54 i-3 Tillman 92,373.14 36,208.75 ,087.94 66.45 2,502.68 058.32 34 ,338.62 7.110.38 Tulsa 338,154.11 108,301.22 .646.23 254.42 6,981.60 504.09 69 ,783.37 54,683.18 m Wagoner.. „ 65,486.08 26,466.30 .192.79 51.36 1,462.12 ,325.14 23. 449.95 6,538.42 Washington 71,546.42 24,829.05 ,913.66 51.99 5,929.37 973.22 19. 751.35 7.097.78 Washita 105,615.92 43.186.75 842.74 78.59 594.52 41. 332.18 8.581.14 Woods 93,275.45 39,532.29 ,718.18 73.90 303.16 36. 690.45 4.957.47 Woodward... 97,303.90 40,348.74 .901.63 71.55 620.82 39, 742.17 4.618.99 TOTAL ..$ 8.149,967.81 $ 2.965.833.02 658,440.83 $ 5,867.90 $ ,403.39 $ 451,690.82 $2,561,217.85 $ 698.514.00 58 COLLECTIONS AND APPORTIONMENTS

TABLE 10 Gasoline or Motor Fuel Tax

Fiscal Year 1939-1940 COLLECTIONS Fiscal Year BY MONTHS 1938-1939 Act of 1937 Act of 1939 Total July 8 1,612,022.36 S 40,226.60 $ 1,297,908.67 8 1,338,135.27 August.. — 1,554,188.27 1,546.20 1,227,285.88 1,228,832.08 September.. 1,452,688.41 1,706.98 1,292,331.39 1,294,038.37 October..... 1,421,432.82 1,112.25 1,252,493.08 1,253,605.33 November 1,304,625.08 821.47 1,214,567.23 1,215,388.70 December 1,255,053.88 189.58 1,185,202.88 1,185,392.46 January — 1,264,924.89 278.35 1,231,469.18 1,231,747.53 February 1,172,027.02 1,100.93 1,059,928.71 1,061,029.64 March 1,073,380.61 285.30 1,019,921.22 1,020,206.52 April.. 1,279,859.44 181.10 1,195,197.58 1,195,378.68 May 1,252,775.61 214.33 1,196,187.62 1,196,401.95 June.... 1,386,389.77 16.96 1,241,877.75 1,241,894.71 TOTAL COLLECTIONS-816,029,368.16 $ 47,680.05 814,414,371.19 $14,462,051.24 Unapportioned Collections from Prior Period 1,118,415.14 1,178,483.31 1,178,483.31 AMOUNT TO BE ACCOUNTED FOR §17,147,783.30 3 1,226,163.36 §14,414,371.19 §15,640,534.55 DISPOSITION General Revenue Fund ..§ 4,546.41 $ 1,738.19 § § 1,738.19 Highway Construction and Maintenance Fund 10,399,714.33 626,080.66 9,218,171.10 9,844,251.76 Apportioned to Counties 3,466,530.13 68,693.55 2,897,139.47 2,965,833.02 Apportioned to Cities and Towns - 658,440.83 658,440.83 Oklahoma Tax Commission Fund. 428,993.52 25,871.51 395,064.47 420,935.98 Refunds Under Statutory Authority..... 1,669,515.60 285,539.25 112.40 285,651.65 Reserve for Taxes Paid Under Protest and in Process of Litigation 3,377.36 Excess and Unapplied Collections 500,784.93 218,240.20 2,457.12 220,697.32 Amount Available for Apportionment June 30th 674,321.02 1,242,985.80 1,242,985.80 TOTAL §17,147,783.30 § 1,226,163.36 §14,414,371.19 §15,640,534.55 COLLECTIONS AND APPORTIONMENTS 59

TABLE 11 Special Fuel Use Tax

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1938-1939 1939-1940 July § § 1,991.92 August 1,541.44 September 1,650.46 October 1,992.22 November 2,048.89 December 2,126.00 January 1,978.59 February 3,263.00 March— 2,494.56 April — ...... 3,149.00 May. 670.74 4,484.42 June — 1,290.70 6,005.79 TOTAL COLLECTIONS.— S 1,961.44 § 32,726.29 Unapportioned Collections from Prior Period 1,961.44 AMOUNT TO BE ACCOUNTED FOR ..§ 1,961.44 § 34,687.73

DISPOSITION Highway Construction and Maintenance Fund ..§— § 17,603.70 Apportioned to Counties... 5,867.90 Oklahoma Tax Commission Fund 725.92 Amount Available for Apportionment June 30th 1,961.44 10,490.21 TOTAL § 1,961.44 § 34,687.73

TABLE 12 Fuels Excise Tax

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1938-1939 1939-1940 July § § 2.87 August 28,183.55 September... 34,546.95 October 31,713.95 November 33,067.23 December 30,371.78 January 29,990.56 February 26,513.65 March 26,272.97 April 31,838.41 May. 30,739.08 June 34,929.37 TOTAL COLLECTIONS § $ 338,170.37

DISPOSITION General Revenue Fund ...§ 251,002.87 Reserve for Taxes Paid Under Protest 2,223.34 Amount Available for Apportionment June 30th 84,944.16 TOTAL ._ .§ 338,170.37 TABLE 13 Gross Production Tax

Fiscal Year 1938-1939 Fiscal Year 1939-1940 COLLECTIONS BY MONTHS 3 % Tax Tax Total 3' % Tax 5 % Tax Total July 12.559.87 $ 853,692.94 $ 866.252.81 213.10 728.633.73 728,846.83 August „ 330.64 878.907.88 879,238.52 $ 76.90 680.087.31 $ 680,164.21 O September. 126.89 856.632.40 856.759.29 30.30 506.297.87 506,328.17 October 149.56 922,950.80 923.100.36 66.70 533,044.06 533.110.76 o November 171.54 719,175.12 719.346.66 84.08 797.271.97 797,356.05 F December.. 1.347.09 795.250.79 796,597.88 110.99 641.653.53 641,764.52 F January 389.14 717.632.67 718,021.81 298.66 701,058.04 701,356.70 H February 116.64 596.057.38 596,174.02 605,262.50 605,262.50 O March- 11.01 807.698.28 807,709.29 10.20 825,428.15 825,438.35 Hi—i April 138.62 696.377.67 696,516.29 645,459.49 645,459.49 O May 162.94 735.016.28 735.179.22 14.20 667.538.76 667,552.96 Si June 108.87 754.739.00 754,847.87 797,106.90 797;106.90 GO TOTAL COLLECTIONS.. 15.612.81 § 9,334,131.21 § 9,349,744.02 § 905.13 8,128,842.31 $ 8.129,747.44 S Unapportioned Collections from Prior Period 1,443.36 201.311.78 202,755.14 108.S7 205,021.89 205,130.76 a AMOUNT TO BE ACCOUNTED FOR. 17,056.17 § 9.535.442.99 § 9,552,499.16 § 1,014.00 8,333,864.20 $ 8.334,878.20 > hj DISPOSITION o fd General Revenue Fund 11.711.72 § 7.263.386.67 § 7.275,098,39 $ 860.76 5,755,027.89 5,755,888.65 i-3 Apportioned to Counties 4,896.86 1,877,791.44 1.882,688.30 132.97 1,616,673.82 1,616,806.79 i—i Oklahoma Tax Commission Fund. 338.72 187,779.14 188,117.86 20.27 161,667.37 161,687.64 O Refunds Under Statutory Authority 1,463.85 1,463.85 sj Reserve for Taxes Paid tinder Protest and in Process of Litigation 286.20 286.20 3,850.84 3,850.84 B Excess and Unapplied Collections 6.71 6.71 257.21 257.21 S| Amount Available for Apportionment June 30th— 108.87 204,728.98 204,837.85 796.387.07 796,387.07 H TOTAL 17,056.17 9,535.442.99 S 9.552,499.16 § 1,014.00 .$ 8,333,864.20 $ 8,334,878.20 COLLECTIONS AND APPORTIONMENTS 61

TABLE 14 Petroleum Excise Tax

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1938-1939 1939-1940 July § 15,826.32 ; 16,315.59 August - 16,381.81 14,646.91 September 14,871.80 10,342.74 October... 16,906.01 11,631.93 November 14,666.93 17,028.27 December .._.. 16,010.36 13,258.56 January — 15,282.83 14,381.94 February „ 12,763.47 12,899.86 March - 16,748.52 17,015.42 April — — — 15,322.92 14,587.55 May 16,089.31 14,406.70 June — 15,525.20 14,582.02 TOTAL COLLECTIONS .....$ 186,395.48 ; 171,097.49 Unapportioned Collections from Prior Period 14,942.38 15,525.20 AMOUNT TO BE ACCOUNTED FOR ...$ 201,337.86 $ 186,622.69

DISPOSITION Proration Fund — .._.$ 185,812.66 $ 171,947.28 Reserve for Taxes Paid Under Protest and in Process of Litigation 85.54 Excess and Unapplied Collections .92 Amount Available for Apportionment June 30th 15,525.20 14,588.95 TOTAL _ S 201,337.86 § 186,622.69

TABLE 15 Corporation License

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1938-1939 1939-1940 July — — § 79,721.25 § 90,144.08 August 377,467.17 409,670.08 September „ 129,104.95 103,657.90 October..... 6,244.89 5,365.33 November 4,012.40 2,526.63 December „ 2,985.82 2,674.25 January — 1,650.12 1,539.08 February.... 845.75 1,680.90 March 1,077.90 767.70 April 590.00 699.98 May — 944.45 746.25 June 5,939.20 214.70 TOTAL COLLECTIONS . S 610,583.90 § 619,686.88 Unapportioned Collections from Prior Period 37,040.78 10,584.50 AMOUNT TO BE ACCOUNTED FOR S 647,624.68 $ 630,271.38

DISPOSITION General Revenue Fund ,§ 596,786.93 8 614,253.15 Oklahoma Tax Commission Fund ., 12,179.32 117.78 Refunds Under Statutory Authority and Court Judgments 28,073.93 6,568.75 Reserve for Taxes Paid Under Protest and in Process of Litigation 2.400.00 7,656.15 Excess and LTnapplied Collections 2,295.30 1,460.85 Amount Available for Apportionment June 30th 5,889.20 214.70 TOTAL § 647,624.68 § 630,271.38 62 COLLECTIONS AND APPORTIONMENTS

TABLE 16 Rural Electric Co-Operative License

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1938-1939 1939-1940 July August September. 15.00 October November.. December- ~5.'6~6 January. February- March — April May June - TOTAL COLLECTIONS § 20.00

DISPOSITION General Revenue Fund. 20.00 TABLE 17 Inheritance and Estate Tax

Fiscal Year 1938-1939 Fiscal Year :1939-194 0 COLLECTIONS BY MONTHS Prior Laws Act of 1935 Total Prior Laws Act of 1935 Act of 1939 Total July. .-$ 245.40 11,994,68 $ 12,240.08 1 110.19 $ 18,147.50 $ 18,257.69 August 741.07 37,259.04 38,000.11 14,063.18 100,482.48 981.57 115,527.23 O September...... 845.86 32,770.13 33,615.99 102.27 97,402.55 1,100.78 98,605.60 October .'. 573.41 24,027.26 24,600.67 262.89 27,497.69 1.500.55 29,261.13 o November 426.42 63,172.46 63,598.88 680.77 460,312.46 1,408.14 462,401.37 Ft- 1 December 1,836.61 33,981.52 35,818.13 3,452.47 98,226.77 2,510.07 104,189.31 M 576.39 43,778.01 44,354,40 689.90 16,835.32 40,305.18 57,830.40 O February 476.23 70,972.39 71,448.62 426.13 56,089.77 285,878.94 342,394.84 H March 29,603.21 32,006.64 61,609.85 949.27 11,523.96 2,478.37 14,951.60 i—i April 1,141.71 48,820.95 49,962.66 120.16 5,861.31 6,964.28 12,945.75 O May .... 12,267.05 34,405.95 46,673.00 173.82 2,896.24 16,608.54 19,678.60 June 1,465.08 81,201.46 82,666.54 669.69 276.66 357,555.86 358,502.21 s; iU2> TOTAL COLLECTIONS 50,198.44 $ 564,588.93 $ 21,700.74 $ 895,552.71 $ 717,292.28 -$ 514,390.49 1,634,545.73 Si Unapportioned Collections from prior period.. 1,774.48 6,847.53 1,465.08 6,201.46 o 5,073.05 7,666.54 > AMOUNT TO BE ACCOUNTED 1 hj FOR -$ 51,972.92 $ 519,463.54 571,436.46 23,165.82 $ 901,754.17 717,292.28 1,642,212.27 hj O W DISPOSITION oh-1 General Revenue Fund.. -1 48,992.62 $ 490,560.69 539,553.31 $ 21,821.26 $ 825,486.94 § 359,731.71 1.207,039.91 Oklahoma Tax Commission Fund 1,515.22 22,661.08 24,176.30 674.87 47,394.04 48,068.91 s; Refunds lTnder Statutory Authority 40.31 40.31 2,015.08 4,71 2,019.79 Reserve for Taxes in Process of S Litigation 26,581.45 26,581.45 Amount Available for Apportionment inH June 30th 1,465.08 6,201.46 7,666.54 669.69 276.66 357,555.86 358,502.21 TOTAL -$ 51,972.92 $ 519,463.54 $ 571,436.46 $ 23,165.82 $ 901,754.17 $ 717,292.28 $ 1,642,212.27 TABLE 18 Income Tax

Fiscal Year 1938-1939 Fiscal Year 1939-1940 COLLECTIONS Acts of Acts of Act of Acts of Acts of Act of BY MONTHS 1915 and 1921 1931 and 1933 1935 Total 1915 and 1921 1931 and 1933 1935 Total July... $ 1,083.36 § 4,460.37 115,004.96 120,548.69 § 573.89 $ 519.38 86 782.82 87 876.09 August. 1,393.09 3.831.80 371,260.17 376.485.06 378.96 5,164.26 220 326.68 225 869.90 September-. - 653.71 5,388.67 2,666.679.18 2,672,721,56 100.00 6.013.43 1.356 667.43 1,362 780.86 October... 551.95 2.543.68 126.970.61 130,066.24 1,252.35 14,259.70 213 238.02 228. 750.07 November 125.00 736.59 97,671.62 98,533.21 100.00 40,509.26 134 885.77 175 495.03 Q December 1.236.79 3,784.78 46,732.97 51,754.54 1,834.40 6,372.58 159 722.56 167 929,54 O January.... 548.02 8.886.00 186.006,38 195,440.40 557.70 16,814.28 453 268.92 470 640.90 F Februarv 533.00 1.566.09 208,042.38 210.141.47 140.08 4.724,92 510 865.63 515 730.63 F March. 174.94 1.880.10 2.586,076.34 2.588.131,38 169.26 1,470.88 2,519 ,711.25 2.521 ,351.39 April - 547.20 ' 9,398.73 226,500.38 236,446.31 429.00 950.68 230 365.96 231 745.64 m May 194.74 33,511.00 165,821.33 199,527.07 160.00 1.660.93 141 969.46 143 790.39 o June.. — 143.75 67,063.75 196,601.85 263,809.35 438.10 3.706.9;; 205 766.44 209 911.50 i-3 TOTAL COL­ oI—I LECTIONS... $ 7.185,55 $ 143,051.56 $ 6,993,368.17 $ 7,143.605.28 $ 6,133.74 102,167.26 § 6,233.570.94 § 6,341,871.94 Unapportioned Collec­ S| tions from Prior in Period 1,337.61 333,081.95 323,745.51 658.165.07 145.75 138.189.39 479.428.11 617.763.25 > AMOUNT TO BE ACCOUNTED s FOR ._...$ 8,523.16 476,133.51 $ 7,317,113.68 7,801.770.35 6.279.49 $ 240.356.65 6,712,999.05 § 6.959.635.19 o > DISPOSITION hi hi General Revenue Fundi 8.116.40 24,728.04 § 6.490.775.54 $ 6,523,619.98 5,661,30 § 40,040.02 $ 5,750.884.74 .IS 5,796,586.06 o Apportioned to i—i Counties.— 292.019.33 292.019.33 110,681.05 - 110,681.05 O Oklahoma Tax Com­ mission Fund 251.01 3.123.46 207,908.65 211,283.12 175.09 5,057.61 185,775.28 191,007.98 g Income Tax Adjust­ ment Fund 2,082.31 138,605.79 140,688.10 8,371.77 123,850.17 127,221.94 Refunds Under Statu­ s tory Authority and i-3 Court Judgments.. 10.00 15.990.98 395.59 16,396,57 9.00 4,868.92 16,276,53 21,154,45 GO Reserve for Taxes Paid Under Protest and in Process of Lit­ igation ... 8.227.52 426,718.33 434.945.85 • 289.85 r 287,301.64 287.591.49 Excess and Unapplied Collections— 2.00 1.00 3.00 3.25 5.00 11.60 19.85 Amount Available for Apportionment June 30th 143.75 129,961.87 52.708.78 182,814.40 430.85 76,042.43 848,899.0:) 425.372.37 TOTAL. $ 8,528.16 $ 476.133.51 $ 7.317.113.68 $ 7,801,770.35 6.279.49 $ 240,356.65 $ 6.712,999.05 $ 6,959,635.19 COLLECTIONS AND APPORTIONMENTS 65

TABLE 19 Motor Vehicle License

Fiscal Year 1938-1939 Fiscal Year 1939-1940 COLLECTIONS BY MONTHS Act of 1937 Act of 1937 Act of 1939 Total July § 101,464.87 8 190,159.03 $...... § 190,159.03 August 81,817.49 84,514.02 84,514.02 September. 63,711.62 64,126.76 64,126.76 October 50,087.26 52,689.21 52,689.21 November 48,299.61 . 53,878.78 53,878.78 December 45,535.62 45,097.31 45,097.31 January 305,169.29 10,323.86 452,873.52 463,197.38 February. 552,536.50 650,163.41 650,163.41 March 1,257,398.40 1,234,488.35 1,234,488.35 April 1,100,355.46 1,824,682.39 1,824,682.39 May 947,257.11 314,648.13 314,648.13 June 199,884.63 — 327,784.97 327,784.97 TOTAL COLLECTIONS .§ 4,753,517.86 8 500,788.97 § 4,804,640.77 S 5,305,429.74 Unapportioned Collections from Prior Period.... 340,269,57 201,766.23 201,766.23 AMOUNT TO BE ACCOUNTED FOR § 5,093,787.43 S 702,555.20 S 4,804,640.77 § 5,507,195.97

DISPOSITION Highway Construction and Maintenance Fund.... § 1,320,340.43 § 189,654.26 § 1,207,373.03 § 1.397,027:89 Apportioned to Counties 2,420,624.11 Apportioned to Counties for 347,699.50 2,213,518.35 2,561,217.85 Cities and Towns 660,170.25 Oklahoma Tax Commission 94,827.15 603,686.85 698,514.00 Fund .... General Enforcement Fund... 489,014.95 70,242.30 447,175.43 517,417.73 Refunds Under Statutory Authority 1,871.46 131.99 19.16 151.15 Reserve for Taxes Paid Under Protest and in Process of Litigation 48.40 6.109.84 6,109.84 Excess and Unapplied Collections 1,293.89 387.68 387.68 Amount Available for Apportionment June 30th . 200,423.94 326,369.83 326,369.83 TOTAL — ..§ 5,093,787.43 § 702,555.20 § 4,804,640.77 § 5,507.195.97 66 COLLECTIONS AND APPORTIONMENTS

TABLE 20 Farm Tractor Tax

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1938-1939 1939-1940 July § 4,001.96 § 4,044.29 August 3,258.41 1,978.73 September 1,781.55 1,496.46 October 1,030.6 ) 709.03 November 680.13 596.87 December 690.43 555.47 January— 3,072.60 10,224.12 February 11,281.25 35,667.43 March 31,123.32 34,875.55 April 32,258.83 25.034.92 May — 20,066.94 3,511.95 June 9,899.70 3,734.56 TOTAL COLLECTIONS § 119,145.81 § 122,429.38 Unapportioned Collections from Prior Period 6,423.35 9,980.76 AMOUNT TO BE ACCOUNTED FOR § 125,569.16 S 132,410.14

DISPOSITION Apportioned to Counties _ § 112,018,38 8 124,618.22 Oklahoma Tax Commission Fund 3,464.47 3,854.15 Refunds Under Statutory Authority 105.55 23.65 Excess and Unapplied Collections 80,50 259.33 Amount Available for Apportionment June 30th 9,900.26 3,654.79 TOTAL...... — S 125,569.16 § 132,410.14

TABLE 21 Title Fees

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1938-1939 1939-1940 July 8 12,292.95 § 18,898.90 August 13,326.50 16,676.46 September = 11,394.77 13,990.15 October— 11,229.50 14,109.00 November.... 12,296.00 15,177.35 December 13,865.15 15,700.50 January 13,153.08 18,124.50 February _ 18,404.08 22,734.50 March..... — 42,395.70 37,700.35 April 48,089.00 64,502.55 May — 53,104.47 21,424.05 June..... — 17,295.64 19,785.70 TOTAL COLLECTIONS — § 266,846.84 § 278,824,01 Unapportioned Collections from Prior Period 20,734.50 17,383.84 AMOUNT TO BE ACCOUNTED FOR § 287,581.34 § 296,207.85

DISPOSITION Public Safety Fund—.. „ „ § 270,197.25 8 276,377.95 Excess Collections Returned to Agents .25 3.50 Reserve for Taxes Paid Under Protest and in Process of Litigation 1.00 2.00 Excess and Unapplied Collections 63.25 33.40 Amount Available for Apportionment June 30th 17,319.59 19,791.00 TOTAL.... § 287,581,34 § 296,207.85 COLLECTIONS AND APPORTIONMENTS 67

TABLE 22 Driver's License

COLLECTIONS BY MONTHS 1938-1939 1939-1940 July _ § 5,852.00 § 9,854.00 August 7,294.00 9,701.90 September 7,820.00 7,798.25 October 5,904.00 5,881.25 November 3,646.00 18,233.00 December 2,617.75 151,455.83 January 6,720.25 169,283.27 February 49,990.00 46,925.80 March 252,396.87 10,587.30 April 66,842.73 12,060.00 May. 15,757.00 7,694.00 June.. 10,343.40 8,123.50 TOTAL COLLECTIONS § 435,184.00 $ 457,598.10 Unapportioned Collections from Prior Period 8,138.20 10,452.90 AMOUNT TO BE ACCOUNTED FOR ..§ 443,322.20 § 468,051.00

DISPOSITION Public Safety Fund...... § 432,857.80 § 459,878.00 Excess Collections Returned to Agents 11.50 1.00 Excess and Unapplied Collections 88.50 54.00 Amount Available for Apportionment June 30th 10,364.40 8,118.00 TOTAL § 443,322.20 § 468,051.00

TABLE 23 Delinquent Registration Receipts

Fiscal Year COLLECTIONS BY MONTHS 1938-1939 1939-1940 July — $ § 20.98 August— — - - 30.48 September 3.26 October— — 25.99 November — — 14.44 December January — 6.65 6.92 February March — 18.68 April — May 2.18 June - . 29.45 4.70 TOTAL COLLECTIONS S 82.95 § 80.78 Unapportioned Collections from Prior Period 190.34 29.45 AMOUNT TO BE ACCOUNTED FOR..... S 273.29 $ 110.23

DISPOSITION Delinquent Registration Fund — § 243.84 § 105.53 Amount Available for Apportionment June 30th 29.45 4.70 TOTAL S 273.29 $ 110.23 TABLE 24 Motor Carrier and Motor Vehicle Mileage Tax

Fiscal Year 1938-1939 Fiscal Year 1939-1940 Motor Carrier Motor Vehicle Motor Carrier Motor Vehicle COLLECTIONS BY MONTHS Tax Mileage Tax Total Tax Mileage Tax Total July- ...$ 2.364.98 $ 118,713.38 121,078.36 $ 520.27 $ 110,113.62 110,633.89 August 5,807.12 131,677.39 137,484.51 281.45 128,157.25 128,438.70 O September 2,369.21 124,218.89 126.588.10 1,087.19 122,790.08 123,877.27 o October.. 1,567.04 128,939.32 130,506.36 210.56 127,317.27 127,527.83 F November 586.83 125,460.78 126,047.61 1,567.18 119,494.58 121,061.76 F December „.... 1,963.59 126,632.05 128,595.64 2,322.07 110,724.01 113,046.08 H January 707.86 114,343.49 115,051.35 458.32 108,378.92 108,837.24 o February „ 1,967.66 117,880.43 119,848.09 207.20 13,653.43 13,860.63 H3 March- 997.34 127,330.11 128,327.45 106.31 7,609.98 7,716.29 April 3,544.42 125,796.55 129,340.97 473.58 10,001.30 10,474.88 o May..... 972.79 136,129.89 137,102.68 264.72 7,708.32 7,973.04 S June .;. 115.29 139,869.01 139,984.30 134.61 12,636.06 12,770.67 TOTAL COLLECTIONS..... $ 22,964.13 $ 1,516,991.29 1,539*955.42 $ 7,633.46 $ 878,584.82 886,218.28 a Unapportioned Collections from Prior Period 5,747.06 115,595.95 121,343.01 3,676.08 141,900.96 145,577.04 > AMOUNT TO BE ACCOUNTED FOR $ 28,711.19 $ 1,632,587.24 $ 1,661.298.43 $ 11.309.54 $ 1,020,485.78 $ 1,031,795.32 hi o DISPOSITION w H3 Highway Construction and Maintenance Fund $ 23,509.62 % 670,234.04 693,743.66 § 9,670.29 451,690.82 461,361.11 M Apportioned to Counties.. 670,234.04 670,234.04 451.690.82 451,690.82 o Oklahoma Tax Commission Fund 1,237.34 119,152.69 120,390.03 508.97 80;300.56 80,809.53 Mileage Tax Adjustment Fund 29,788.16 29,788.16 20.075.16 20,075.16 S Refunds Under Statutory Authority 288.15 1,277.35 1,565.50 38.18 189.92 228.10 H Reserve for Taxes Paid Under Protest and in Process of Litigation. 3,194.23 1,937.94 5.132.17 957.49 3,470.70 4,428.19 s Excess and Unapplied Collections. 44.93 96.25 141.18 369.86 369.86 Amount Available for Apportionment June 30th 436.92 139,866.77 140,303.69 134.61 12,697.94 12,832.55 H3 TOTAL $ 28,711.19 $ 1,632,587.24 % 1,661,298.43 11,309.54 $ 1,020,485.78 $ 1,031,795.32 TABLE 25 Consumers and Users (Sales) Tax

Fiscal Year Fiscal Year 1938-1939 1939-1940 Initiated Acts of 1937 \ct of 1935 Law Act of 1937 and 1939 COLLECTIONS BY MONTHS (1%) (2%) (2%) Total (2%) O July— ft ft~ ft 883,301.69 ft 883,301.69 $ 904.377.16 August 800,082.33 800,082.33 819,719.37 o September 802.729.53 802.729.53 786.035.84 F October 871,918.27 871.918.27 907,322.35 F November 869,904.58 869,904.58 848,416.99 December 852,747.00 852,747.00 836,314.10 a January.. 1.074,976.65 1,074,976.65 1,017,770.62 (-3 February 759,316.58 759.316,58 760,220.35 o March 737,875.37 737,875.37 773,645.87 S April... — 851,040.70 851,040.70 913.284.49 May 850,830.23 850,830.23 861,886.38 !> June _ 882,901.75 882,901.75 891,558.77 s; TOTAL COLLECTIONS s $10,237,624.68 $10,237,624.68 $10,320,552.29 u ft- > Unapportioned Collections from Prior Period— 6,617.95 4,176.31 180,072.80 190,867.06 226,334.31 hi hj AMOUNT TO BE ACCOUNTED FOR...... § 6,617.95 ft 4,176.31 $10,417,697.48 $10,428,491.74 $10,546,886.60 O DISPOSITION o1—1 General Revenue Fund ft 6,287.05 ft 1,983.75 $ „ ft 8,270.80 $ si State Assistance Fund— 2,088.15 9,885,622.28 9,887,710.43 10,077,704.75 Oklahoma Tax Commission Fund 330.90 104.41 305,740.89 306,176.20 308,588.80 Refunds Under Statutory Authority and Court Judgments 674.50 Reserve for Taxes Paid Under Protest and in Process of Litigation 38,859.74 38,859.74 74,466.41 Excess and Unapplied Collections.. 56.43 i-3 Amount Available for Apportionment June 30th... 187,474.57 187,474.57 85,395.71 TOTAL. ft 6,617.95 S 4,176.31 110,417,697.48 $10,428,491.74 $10,546,886.60 TABLE 26 Motor Vehicle Excise Tax

Fiscal Year 1938-1939 Fiscal Year 1939-1940 COLLECTIONS BY MONTHS Act of 1937 Act of 1939 Total Act of 1937 Act of 1939 Total July $ 75,248.37 75,248.37 $ S 106,530.15 106,530.15 August 70,208.41 70,208.41 88,117.74 88,117.74 September. . 52.775.83 52.775.83 64,613.57 64,613.57 October 50,996.84 50.996.84 73,015.58 73,015.58 November : „ . 75.937.98 75,937.98 101,866.25 101,866.25 December 96,812.36 96,812.36 97,452.12 97,452.12 January..... 66,949.47 66,949.47 93,080.25 93,080.25 February 78,468.73 78,468.73 110,819.69 110,819.69 March 114,198.11 114,198.11 156,855.21 156,855.21 April 155,029.00 155,029.00 212,912.65 212,912.65 May 144,159.28 144.159.28 113,558.98 113,558.98 June 38,248.37 59,243.84 97,492.21 109,801.27 109,801.27 TOTAL COLLECTIONS. ..$ 1,019,032.75 $ 59.243.84 1,078,276.59 ft 1,328,623.46 $ 1,328,623.46 Unapportioned Collections from Prior Period 14,525.91 14,525.91 3,588.62 59,243.84 62,832.46 AMOUNT TO BE ACCOUNTED FOR $ 1,033,558.66 59,243.84 ft 1,092,802.50 ft 3,588.62 ft 1,387,867.30 $ 1,391,455.92

DISPOSITION General Revenue Fund ft 997,606.09 997,606.09 2,268.43 $ .. 2,268.43 State Board of Public Welfare Fund $ ft $ 1,213,570.18 ft 1,213,570.18 Oklahoma Tax Commission Fund 1,152.63 63,872.13 65,024.76 General Enforcement Fund 32,090.89 32,090.89 Refunds Under Statutory Authority 273.06 273.06 167.56 408.70 576.26 Reserve for Taxes Paid Under Protest and in Process of Litigation 235.56 235.56 400.60 400.60 Excess and Unapplied Collections 115.92 115.92 107.21 107.21 Amount Available for Apportionment June 30th 3,353.06 59,127.92 62,480.98 109,508.48 109,508.48 TOTAL ft 1,033,558.66 $ 59,243.84 ft 1,092,802.50 ft 3,588.62 ft 1,387,867.30 ft 1,391,455.92 TABLE 27 Use Tax

Fiscal Year 1938-1939 Fiscal Year 1939-1940 COLLECTIONS BY MONTHS Act of 1937 Act of 1939 Total Act of 1937 Act of 1939 Total July $ 30.504.18 $ 30,504.18 ? $ 43,496.69 $ 43,496.69 O August 26,375.19 26,375.19 91,034.59 91,034.59 September 26,735.41 26,735.41 38,761.08 38,761.08 o October _ 28,643.85 28,643.85 39,529.07 39,529.07 F November... 27.473.92 27,473.92 71,966.26 71,966.26 F December-... 32.447.90 32,447.90 45,966.56 45,966.56 H January _.... 28,977.08 28,977.08 41,230.95 41,230.95 Q Februarv 30,097.62 30,097.62 41,541.09 41,541.09 H March..- 45,600.13 45,600.13 43,917.99 43,917.99 Oi—i April... — — 55.908.78 _. 55,908.78 — 48,672.22 48,672.22 May - 73,646.23 _ 73,646.23 61,250,30 61,250.30 si June 61,579.24 61,579.24 — 63,792.08 63,792.08 m > TOTAL COLLECTIONS— $ 406,410.29 61,579.24 $ 467,989.53 I ft 631,158.88 $ 631,158.88 S| Unapportioned Collections from Prior Period 28,546.27 28,546.27 17,895.69 61,579.24 d 79,474.93 > AMOUNT TO BE ACCOUNTED FOR. $ 434,956,56 61,579.24 $ 496,535.80 > 17,895.69 $ 692,738.12 ft 710.633.81 hd o W DISPOSITION i-3 I—I General Revenue Fund $ 402,098.96 $ 402,098.96 5,971.79 $ 5,971.79 State Board of Public Welfare Fund ..——— 547,177.06 547,177.06 O Oklahoma Tax Commission Fund 13,209.24 ------13;209"24 16,922.99 17,107.69 S Refunds Under Statutory Authority and Court Judgments — 1,752.67 1,752.67 40.39 40.39 Reserve for Taxes Paid Under Protest and in Process of Litigation 17,895.69 767.96 18,663.65 11,739.20 64,684.25 76,423.45 H3 Excess and Unapplied Collections.. 70.00 70.00 Amount Available for Apportionment June 30th ""60*811.28 66~8il"28 63,843.43 63,843.43 w TOTAL ..ft 434,956.56 61,579.24 $ 496,535.80 17,895.69 692,738.12 $ 710,633.81 TABLE 28 Cigarette License and Tax

Fiscal Year 1938-1939 Fiscal Year 1939-1940 License License COLLECTIONS BY MONTHS Stamps Fees Total Stamps Fees Total Julv .'. $ 191,981.69 $ 8,430.00 $ 200,411.69 ft 182,650.75 $ 8,642.00 ft 191,292.75 O August...... 182,376.23 8,205.00 190,581.23 186,312.48 8,736.51 195,048.99 O September 173,948.38 8,410.00 182.358.38 180,026.36 8,710.50 188,736.86 F October.. 169,614.94 7,950.00 177,564.94 164,804.05 8,261.85 173,065.90 F November.. 169,722.05 6,400.00 176,122.05 162,970.63 6,595.50 169,566.13 H December 163,967.14 6,190.00 170,157.14 171,134.31 5,968.50 177,102.81 d January 167,803.72 7,255.00 175,058.72 156.798.67 8,708.50 165,507.17 H February - 138,508.15 6,835.00 145,343.15 152,932.33 7,254.25 160,186.58 March 160.089.84 20,685.00 180,774.84 156,430.79 20,143.75 176,574.54 O April -.. - 164.296.45 12,705.00 177,001.45 170,839.25 12,732.75 183,572.00 May 173.573.97 9,410.00 182,983.97 179,268.29 9,287.00 188,555.29 sUl; June - - — —- 186,437.96 8,603.75 195,041.71 204,338.97 8,188.75 212,527.72 > S| TOTAL COLLECTIONS. $ 2,042,320.52 ft 111,078.75 ft 2,153,399.27 $ 2,068,506.88 iJ 113,229.86 $ 2,181,736.74 1-1 LInapportioned Collections from Prior Period 17,618.20 15,201.71 > AMOUNT TO BE ACCOUNTED FOR ft 2,171,017.47 ft 2,196,938.45 id O DISPOSITION pa General Revenue Fund ft 2.048,070.87 ft 1,983,965.23 •-3 Oklahoma Tax Commission Fund— 107,530.06 i—i Refunds Lmder Statutory Authority 214.83 187.50 S Excess and Unapplied Collections 290.00 300.75 o Amount Available for Apportionment June 30th. 14,911.71 212,484.97 ' s; TOTAL ft 2,171,017.47 ft 2,196,938.45 TABLE 29 Beverage License and Tax

Fiscal Year 1938-1939 Fiscal Year 1939-1940 License License COLLECTIONS BY MONTHS Tax Fees Total Tax Fees Total July $ 74.347.76 $ 76,220.00 ft 150,567.76 $ 69,265.88 .f ! 106,005.00 ft 175,270.88 August... 85.526.02 23,345.00 108,871.02 80,130.65 34,865.00 114,995.65 September 74,853.61 14,115.00 88,968.61 71,872.50 20,510.00 92,382.50 October 76,768.64 11,110.00 87,878.64 76,515.61 15,240.00 91,755.61 November.... 63,880.60 8,785.00 72,665.60 56,542.26 10,155.00 66,697.26 December _ 43.441.08 8,830.00 52,271.08 41,868.49 9,610.00 51,478.49 January 41,578.82 11,075.00 52,653.82 45,295.33 11,725.00 57,020.33 February. 37,848.57 8,800.00 46,648.57 28,088.77 9,650.00 37,738.77 March.... 33,311.35 13,960.00 47,271.35 34,376.37 18,355.00 52,731.37 April 46,823.16 13,765.00 60,588.16 48,596.87 24,365.00 72,961.87 May 51,714.78 29,720.00 81,434.78 50,627.12 27,855.00 78,482.12 June 62,156.75 35,795.00 97,951.75 57,525.79 27,650.00 85,175.79 TOTAL COLLECTIONS— ft 692,251.14 ft 255,520.00 ft 947,771.14 ft 660,705.64 $ 315,985.00 ft 976,690.64 Unapportioned Collections from Prior Period 231,801.99 242,924.69 AMOUNT TO BE ACCOUNTED FOR... ft 1,179,573.13 ft 1,219,615.33

DISPOSITION Apportioned to Counties. ft 889.597.53 ft 932,848.28 Oklahoma Tax Commission Fund 46:820.91 49,097.27 Refunds Under Statutory Authority 230.00 250.00 Excess and Unapplied Collections 3,625.00 2,600.00 Amount Available for Apportionment June 30th. 239,299.69 234,819.78 TOTAL ft 1,179,573.13 ft 1,219,615.33 74 COLLECTIONS AND APPORTIONMENTS

TABLE 30 Alcohol Permit Fees

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1938-1939 1939-1940 July $ 8 24 00 August 46.00 September 66.00 October 42.00 November... 34.00 December 40.00 January 48.00 February 46.00 March 16.00 40.00 April 38.00 42.00 May 52.00 36.00 June 38.00 40.00 TOTAL COLLECTIONS s 144.00 § 504.00 Unapportioned Collections from Prior Period 38.00 AMOUNT TO BE ACCOUNTED FOR § 144.00 S 542.00

DISPOSITION General Revenue Fund § 106.00 § 502.00 Amount Available for Apportionment June 30th 38.00 40.00 TOTAL § 144.00 § 542.00

TABLE 31 Used Equipment License

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1938-1939 1939-1940 July .§ 125.00 8 95.00 August— 250.00 285.00 September— 145.00 300.00 October... 285.00 385.00 November 50.00 25.00 December 40.00 280.00 January „ 570.00 5,195.00 February 235.00 3,120.00 March..... — 2,730.00 1,875.00 April „ 3,420.00 620.00 May „ „ 2,770.00 380.00 June... 790.00 370.00 TOTAL COLLECTIONS § 11,410.00 § 12,930.00 Unapportioned Collections from Prior Period 205.00 790.00 AMOUNT TO BE ACCOUNTED FOR.... S 11,615.00 § 13,720.00

DISPOSITION Used Equipment Fund § 10,825.00 13,200.00 Excess and Unapplied Collections.... — 190.00 Amount Available for Apportionment June 30th ~790~06 330.00 TOTAL § 11,615.00 § 13,720.00 TABLE 32 Freight Car Tax

Fi seal Year 1938-19:3 9 Fiscal Year 1939-1940 COLLECTIONS BY MONTHS Act of 1933 Act of 1937 Total Ac t of 1937 Ac t of 1939 Total July..— .... $ ...... $ 7,33 $ 7.33 $ — $ •$- 59.92 59.92 O 71.999,68 71.999.68 oF 2.86 2.86 F 49.52 49.52 M O H March .. KH April 56,821.52 56.821.52 May 23,407.05 23,407.05 So| in > TOTAL COLLECTIONS ft $ 80,235.90 $ 80,235.90 ft 59.92 $ 72,052.06 ft 72,111.98 SI 9,359.38 85,198.73 94,558.11 16,142.02 16,142.02 a AMOUNT TO BE ACCOUNTED FOR $ 9,359.38 $ 165,434.63 $ 174,794.01 $ 16,201.94 $ 72,052.06 ft 88,254.00 > O DISPOSITION td ft ft 98,002.20 $ 98,002.20 $ 3,371.25 ft 23,679.71 $ 27.050.96 H 3,654.24 3,654.24 O 5,158.01 5,158.01 177.44 177.44 Refunds Under Statutory Authority and Court 21 5,705.14 46,132.40 51,837.54 Reserve for Taxes Paid Under Protest and in Process H 12.653.25 12,653.25 12.653.25 48.322.83 60,976.08 S| 3,488.77 3,488.77 49.52 49.52 H in TOTAL —$ 9,359,38 $ 165,434.63 $ 174,794.01 $ 16.201.94 $ 72,052.06 $ 88,254.00 76 COLLECTIONS AND APPORTIONMENTS

TABLE 33 Game and Fish License

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1938-1939 1939-1940 July - - - —S 8,716.00 ; 7,614.75 August- - —. 11,892.50 11,202.25 September — — 15,149.50 12,980.00 October — 16,087.00 19,894.50 November — — 25,103.00 30,942.50 December - — 12,424.75 12,506.75 January — 15,102.25 6,777.50 February — 4,498.75 9,064.00 March —- - - 29,295.00 22,344.75 April.... — - 26,030.50 9,856.00 May — 49,333.00 June - — 22,344.75 TOTAL COLLECTIONS — S 235,927.00 143,183.00 Unapportioned Collections from Prior Period 24,447.50 22,344.75 AMOUNT TO BE ACCOUNTED FOR... § 260,374.50 § 165,527.75

DISPOSITION Game Protection Fund § 238,029.75 § 165,527.75 Amount Available for Apportionment June 30th 22,344.75 TOTAL. ft 260,374.50 § 165,527.75

TABLE 34 Miscellaneous Revenue

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1938-1939 1939-1940 July.. — — § 818.03 I 448.76 August — 1,236.78 233.24 September 389.40 177.82 October — 408.13 200.49 November 305.80 251.65 December 241.29 199.85 January 238.18 326.04 February..... 268.46 144.08 March 1,308.27 169.43 April — 2,586.85 258.68 May 800.28 90.99 June — — 29,786.84 122.08 TOTAL COLLECTIONS § 38,388.31 2,623.11 Unapportioned Collections from Prior Period 2,315.51 1,786.84 AMOUNT TO BE ACCOUNTED FOR § 40,703.82 4,409.95

DISPOSITION General Revenue Fund .,§ 38,916.98 4,212.31 Excess and Unapplied Collections - 75.56 Amount Available for Apportionment June 30th— 1,786.84 122.08 TOTAL § 40,703.82 4,409.95 COLLECTIONS AND APPORTIONMENTS 77

TABLE 35 Unclassified Receipts

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1938-1939 1939-1940 July 2.03 2.63 August— 11.15 September. 9.90* October November- .10 December.. January Ai 22.20 February- 1.79 March .31 .30 April 14.52* May 14.52 18.05* June 11.85 5.00 TOTAL COLLECTIONS § 15.62 13.97 Unapportioned Amount from Prior Period 185.99 201.61 AMOUNT TO BE ACCOUNTED FOR. 201.61 § 215.58

DISPOSITION Unapplied Collections. 201.61 § 215.58

*When the proper classification is found for "Unclassified Receipts," they are trans­ ferred. Item starred (*) indicates net debit resulting from such transfers.

TABLE 36 Oleomargarine Stamp Tax

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1938-1939 1939-1940 July August September- October November.. December.. January 20.00 February- March April May.... June TOTAL COLLECTIONS § 20.00 §.

DISPOSITION General Revenue Fund. 20.00 §. 78 COLLECTIONS AND APPORTIONMENTS

TABLE 37 Mileage Tax Security Agreements

Fiscal Year Fiscal Year DEPOSITS BY MONTHS 1938-1939 1939-1940 July - .$ 5,232.73 § 6,981.15 August 8,281.37 4,682.13 September — 8,771.29 4,402.44 October... 7,863.33 4,140.02 November. 5,101.41 2,587.84 December 4,365.34 2,140.43 January — 4,703.57 185.53 February. 4,087.72 12.83 March. — 4,128.28 50.00 April 3,728.82 75.00 May— 4,399.56 25.00 June , 5,091.13 117.90 TOTAL DEPOSITS — § 65,754.55 § 25,400.27 Amount Brought Forward from Prior Period— 202,841.22 210,232.89 AMOUNT TO BE ACCOUNTED FOR § 268,595.77 § 235,633.16

DISPOSITION Securities Withdrawn by Taxpayers S 58,362.88 § 198,041.60 Balance on Hand June 30th... 210,232.89 37,591.56 TOTAL :... § 268,595.77 § 235,633.16

TABLE 38 Tax Security Fund

Fiscal Year Fiscal Year DEPOSITS BY MONTHS 1938-1939 1939-1940 July § ft August September— - October ._ — November — December January . February — March 38,495.63 April 2,000.00 May 1,150.00 June — : 300.00 TOTAL DEPOSITS § § 41,945.63

DISPOSITION Securities Withdrawn by Taxpayers ft § 10,088.02 Balance on Hand June 30th 31,857.61 TOTAL S ft 41,945.63 COLLECTIONS AND APPORTIONMENTS 79

TABLE 39 Sales Tax Tokens

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1938-1939 1939-1940 July __... .§ 2,042.05 § 1,319.75 August 2,280.63 2,045.86 September 2,102.16 2,384.44 October 1,418.95 1,333.70 November 2,803.40 1,683.89 December 1,594.05 1,640.98 January. 647.83 618.91 February 871.75 574.85 March..... 1,282.65 486.50 April 1,182.60 1,283.39 May. 1,503.74 1,299.47 June 1,737.11 1,433.86 TOTAL COLLECTIONS ! .§ 19,466.92 § 16,105.60 Amount Brought Forward from Prior Period 80,340.83 99,801.25 AMOUNT TO BE ACCOUNTED FOR § 99,807.75 § 115,906.85

DISPOSITION Tokens Redeemed ft 6.50 §. Reserve for Redemption of Tokens. 99,801.25 115,906.85 TOTAL 1 99,807.75 § 115,906.85

CHAPTER III Costs of Administration

Before proceeding to an analysis of the cost of operating the Oklahoma Tax Commission, a brief review of the history of financing the Commission is desirable, together with some general comments on the whole problem of financing the work of administering tax laws. History Prior to the great depression which began in 1930, the. collection of such state taxes as were then levied was dis­ tributed among several departments of State government with­ out any particular plan or system. The State Treasurer re­ ceived the State's share of ad valorem taxes from the county treasurers; the State Auditor received gross production, in­ heritance, and such income tax payments as public spirited citizens were willing to send in (for there was little or no en­ forcement of the income tax in those days) ; and the State Highway Commission, which spent the money, was designated to receive the gasoline tax and motor vehicle license fees, both of which were of relatively recent origin. The work of administering taxes was not then recognized as the highly technical and important problem it has since be­ come, for the reason that enough money to operate the tradi­ tional functions of State government in this young and rapidly growing State was obtained without great difficulty from these sources. There have been two fiscal emergencies, in the broad sense, in this State. The invention of the automobile, with the corresponding need for greatly enlarged expenditures for highways, produced the first. The second resulted from the depression beginning in 1930, which caused (1) the partial breakdown of the ad valorem tax with increased demands for state aid to local subdivisions, and (2) gave rise to the social security movement, with the demand for large payments for relief, old age pensions, aid to crippled and dependent chil­ dren, and to the blind. The expanding highway program was financed by gasoline and motor vehicle taxes, both of which tended to keep pace with the need for additional roads, sup­ plemented, however, by local bond issues for road purposes. The latter emergency was by far the most revolutionary in its character and effect on the State's fiscal system. The impact of the financial emergency of the early thir­ ties upon the State's fiscal system had the effect of increasing 81 82 COSTS OP ADMINISTRATION the number and variety of state taxes, the rates of lax levied, and the amounts collected. It also brought about the creation of the Oklahoma Tax Commission in 1931, whereby the ma­ chinery was set up with which to administer and enforce this greatly expanded tax system. It is with the methods of financ­ ing the Oklahoma Tax Commission in the performance of its very essential function, that we are here concerned. At the beginning, neither the Commission nor the Legis­ lature had a definite and well-founded conception of the cost of enforcing the tax laws of the State as it was contemplated they should be enforced. For this reason, primarily, the policy was inaugurated of allowing the Commission a certain per­ centage of collections from each source to defray the cost of administering such taxes. This method necessarily allowed the Commission a considerable degree of freedom and discre­ tion in deciding where, when, and how much to spend in col­ lecting taxes. This practice was followed in succeeding years until 1939 when, in accordance with the program of the pres­ ent State administration, the Oklahoma Tax Commission was for the first time placed on a budget and its expenditures for various purposes were limited to specific sums. At the time the Seventeenth Legislature convened in 1939, the Commission had been in existence approximately eight years, and had had the benefit of much experience in the ad­ ministration of numerous tax laws. The Commission was, therefore, in a position to present to the Legislature fairly defi­ nite data on the anticipated cost of tax administration for the ensuing biennium, and this was done. But the experience of the Commission during these years, as well as that of other state tax administrators throughout the nation, had also dem­ onstrated the importance of writing into the Commission's budget certain very necessary provisions, outlined below, which would assure the most effective operation of the Com­ mission regardless of any unexpected conditions which might arise. Opinion of Tax Administrators on the Financing of Tax Administration A summary of the consensus of tax administrators throughout the land on the question of financing tax adminis­ tration was printed in the Third Biennial Report of the Com­ mission, and is reproduced here for the information of the Eighteenth Legislature, which must again consider the matter of financing the Oklahoma Tax Commission. 1. It is the consensus of tax administrators in most states that expend­ itures for tax administration should be financed by legislative ap­ propriation of a sum certain. 2. Practically all tax administrators are in agreement as to the ne­ cessity for flexibility in the expenditure of such appropriations, particularly in the case of departments collecting a large number of taxes. COSTS OF ADMINISTRATION 83

3. Most tax administrators are inclined to the view that a lump-sum appropriation is preferable, leaving the administrative agency discretion in determining where, when, and how the money can be most effectively expended. 4. Tax administrators unanimously agree that a tax commission should have authority to transfer employees from one division to another to meet emergencies or peak loads. 5. Most tax administrators agree that the number of employees should not be rigidly fixed in the budget, but should be limited only by the amount appropriated. 6. Tax administrators generally hold that salaries should not be defi­ nitely fixed by law; but that where the law does attempt to regulate salaries, it is important in the interests of efficiency that an upper and lower salary limit be fixed for each type of work so as to give em­ ployees an incentive for self improvement and provide proper com­ pensation for varying degrees of efficiency within each work classifica­ tion. 7. In most states it is the practice to require the tax commission to obtain the approval of the Governor, budget department, or some other executive department having to do with personnel, before em­ ploying new or additional help or increasing salaries in the various work classifications. The above summary of opinions of tax administrators in other states on the subject of financing the cost of tax adminis­ tration, was disclosed by a questionnaire sent to all other states having a tax commission. The gist of these replies was studied by the Seventeenth Legislature before its adoption of the budget under which the Tax Commission is now operating. In following the advice of these experienced tax authorities and the recommendation of the Oklahoma Tax Commission, the Legislature adopted flex­ ible provisions in the Tax Commission's budget, which have proven to be eminently satisfactory. General Discussion There are some general considerations with respect to the enforcement of tax laws to which the Commission feels it should draw the attention of the Legislature. These have been given emphasis in the last two biennial reports of the Com­ mission, and are worth reiterating here. Expenditures made by the State for the purpose of col­ lecting taxes, and particularly additional or delinquent taxes which might otherwise never be received, stand on a somewhat different footing than expenditures for other types of govern­ mental services. Such expenditures help balance the budget rather than the opposite. The financial importance to the State of maintaining an adequate and well-trained staff of tax collectors is well illus­ trated by the fact that from its creation in 1931 to June 30, 1940, the Commission had collected the sum of $9,302,408.28 in additional income tax alone; and, in addition, had assessed the further sum of $2,145,521.51 which was in process of col­ lection. This money has proved very useful to the State dur- 84 COSTS OF ADMINISTRATION ing the past decade. Again, in the last fiscal year the sum of $1,087,288.96 in additional and delinquent sales tax and penal­ ty was collected, largely as the result of effective field enforce­ ment by the Commission's staff of auditors working out of the district offices. This large sum, when matched with Federal aid, will pay old age pensions to a good many persons. The Commission can point to a similar record in the case of al­ most every other tax or license under its jurisdiction. The point we wish to make here is that tax laws are not self- enforcing and that taxes are not self-collecting. It requires con­ stant and eternal vigilance and effort by an organization prop­ erly staffed and financed. If the Tax Commission is not prop­ erly staffed with competent and trained employees, and it cannot be unless it is adequately financed, then a loss in rev­ enues is bound to result which will affect adversely all state departments and institutions, school districts, and other local subdivisions, to say nothing of the needy aged, dependent children, and others, who are directly dependent upon State revenues for subsistence. It was further pointed out in our Third Biennial Report that Oklahoma's peculiar situation with respect to foreign capital also argues for the maintenance of a strong tax ad­ ministrative agency. Since statehood, and before, Oklahoma's vast natural resources have been subject to development and exploitation by foreign capital. The volume of business done and profits made in Oklahoma by out-of-state firms is im­ mense. Over one-third of the corporation income tax paid is reported by out-of-state concerns; and at least three-fourths of the additional tax collected by the Income Tax Division is received from such taxpayers. Any laxity in enforcement of our tax laws resulting from inadequate appropriations or from other causes would therefore operate greatly to the dis­ advantage of Oklahoma citizens and taxpayers who might be called upon to pay higher taxes to compensate for that which the Tax Commission had failed to collect. In a very real sense the cost of tax collection includes not only the money spent by the Tax Commission, but also the money which the Commission fails to collect. This is hidden, of course, but it is there nevertheless, and may amount to mil­ lions of dollars. The $9,302,408.28 of additional income tax collected, referred to above, provides an illustration in point. If the Commission had put forth no special effort and spent no money to audit income tax returns but had merely been con­ tent to take whatever the taxpayers voluntarily remitted, this $9,302,408.28 would have remained hidden, current collec­ tions from voluntary returns would have decreased as the taxpayers discovered they could "get by" with something, and the tax burden on all other taxpayers would necessarily have been heavier because of the Commission's failure to en­ force the law properly. COSTS OF ADMINISTRATION 85 Another very important aspect of tax administration, and one which likewise argues for adequate enforcement of all tax laws, is that arising from the intense competition which exists in business and industry. In fairness and justice to all, the State is under obligation to provide sufficient funds to as­ sure compliance with tax laws by all who are subject to them. The tax levied on many business transactions is greater than the margin of profit involved. To illustrate, the state tax of four cents per gallon on gasoline and three cents per package on cigarettes, all of which is supposed to be paid by the con­ sumer, is probably greater than the profit accruing to the re­ tail distributor on such sales. To fail to enforce a tax law uni­ formly would, therefore, give an advantage to the unethical or dishonest operator who evades his tax, as against his honest and conscientious competitor who reports and pays his tax, with the result that the latter would soon be forced out of busi­ ness. It is unthinkable that the State should, by any act of com­ mission or omission, either in the enactment of tax laws, or in providing for their uniform application, permit one citizen to be placed at a disadvantage as compared to his business com­ petitors. The function of the State is to establish rules of con­ duct having equal and impartial application to all citizens within its jurisdiction, and nowhere is this of greater impor­ tance nowadays than in the field of taxation. This constituted no particular problem a few years back, but it has become increasingly important with the advent of business taxes of one kind or another and the Commission feels it would be negligent in its duty to the business men and taxpayers of Oklahoma if it did not at this time emphasize this point of view. Analysis of Costs of Tax Administration During the first year of the biennium the Commission operated under the old "percentage of collections" plan, with­ out any definite limitation on expenditures. During the last year of the biennium the Commission operated under the budget enacted by the Seventeenth Legislature. A comparison of costs under the two methods of financing the Commission is given in the tables in this Chapter. It should be explained also that the present State admin­ istration took charge of affairs in January, 1939, during the middle of the 1938-39 fiscal year. The remainder of 1938-39 was spent, so far as the Tax Commission is concerned, in gradually reducing the number of employees and other ex­ penses of the Commission preparatory to operating on the budget enacted by the Legislature in May, 1939, applying to the following biennium. The present Commission was, there­ fore, in complete control of the Oklahoma Tax Commission, 86 COSTS OF ADMINISTRATION

and was solely responsible for its operation and expenditures only during the last year of the biennium. Total expenditures of the Oklahoma Tax Commission de­ clined from $1,610,323.20 in 1938-39 to $1,226,300.19 in 1939-40. This is a reduction of 23.85%, and was accomplished, the Com­ mission believes, without any sacrifice in efficiency or loss in revenue. Table 40 shows expenditures of the Commission for both years compared to tax collections. Despite a reduction in receipts in 1939-40 under the previous year, due primarily to adverse economic conditions affecting the oil industry in Oklahoma and other minor causes, the percentage of costs to collections dropped from 2.863% in 1938-39 to 2.252% in 1939-40. This means that in the last year of the biennium it cost only $2.25 to collect each one hundred dollars of tax. This is the lowest ratio of expenditures to collections in recent years. Chart 7 on page 101 shows graphically the percentage of administrative costs to collections for each year of the biennium. Not all of the Commission's expenditures are for current operating expenses. The Commission must also occasionally purchase furniture, fixtures, and equipment (capital outlays) which continue in use many years, although this category of expense has been held to a bare minimum during the past year. Then there are certain more or less fixed expenses inci­ dent to tax administration which cannot be avoided, such as the purchase of motor vehicle license plates, cigarette stamps, and sales tax tokens. Refunds to taxpayers of money errone­ ously collected are also occasionally necessary, which are also included in expenditures of the Commission. Examining Table 40 in greater detail it will be seen that current operating costs only were reduced from $1,448,886.17 in 1938-39 to $1,094,483.05 in 1939-40. Outlays for furni­ ture, fixtures, and equipment declined from $27,242.06 in 1938-39 to $8,328.02 in 1939-40. All other expenditures, comprised chiefly of the fixed costs mentioned above and re­ funds, dropped from $134,194.97 in 1938-39 to $123,489.12 in 1939-40. This further word of explanation regarding Table 40 should be made. One of the economies to be gained by the centralization of tax administration in one department lies in a reduction of overhead costs. One mailing division, one cashier's division, one legal division, one research and statisti­ cal division, one accounting division, one duplicating division, and one tabulating division can be made to serve all or most of the tax collecting divisions. This arrangement not only per­ mits a saving to be made in expenditures, but it also makes for greater coordination in the collection of the several taxes for which the Commission is responsible. However, it is most difficult, if not impossible to allocate the costs of these various COSTS OF ADMINISTRATION 87 service divisions to the tax collecting divisions so as to ascer­ tain exactly the precise cost of enforcing a given tax. We have made some progress in this respect in that the cost of supplies, which in 1938-39 and prior years was charged to the Duplicating and Supplies Division, in 1939-40 was distributed to the various divisions actually using such supplies. Like­ wise, records have been kept of the time of the Duplicating and Tabulating divisions devoted to the work of the various other divisions, and this, during 1939-40, was charged to the di­ visions served. The effect of this improved system of account­ ing has been to give the Commission a more exact picture of the cost of each tax collected. It has not, however, been feas­ ible to allocate the cost of all service divisions and all so-called "overhead" or managerial costs to the various taxes collected by the Commission. The cost of the field work of the Com­ mission is still charged to the so-called General Enforcement Division, rather than distributed to the taxes collected, be­ cause the auditors and accountants kept in the field are trained to audit for all taxes as they go along. This results in a sizable understatement of the cost of enforcing the sales tax, to which most of the time of the field auditors is devoted. In considering the budgeting of the Commission, it is im­ portant to keep in mind the fact that the Tax Commission is one integrated department, and that an attempt to prescribe a budget in fine detail, by tax sources, would defeat the ob­ jectives of economy and efficiency which have been attained in centralizing all state tax administration in one agency of government. Fortunately, the Tax Commission's budget for 1939-40 and 1940-41 recognizes this vital point and no ser­ ious difficulty has been encountered on this score. Analysis of Expenditures by Divisions Expenditures of the Headquarters Division (still referring to Table 40) totaled $65,943.28 in 1938-39. This included costs of the Accounting Division, which were segregated in 1939-40, and is comparable to a figure of $49,552.54 in the latter year. These expenditures include salaries of the Com­ missioners, salaries of clerks, stenographers, and accountants, as well as the cost of postage, supplies, printing and station- cry, surety bond premiums and insurance, traveling expense, furniture, fixtures, and equipment, and miscellaneous items. A complete breakdown of expenditures in all divisions will be found in the tables numbered from 44 to 69, inclusive. Expenditures of the Accounting Division, which were in­ cluded in Headquarters Division costs in 1938-39, totaled $16,027.32 in 1939-40, most of which represented salaries. Expenditures of the Legal Division amounted to $21,- 280.04 in 1938-39 and $19,099.54 in 1939-40. An outline of the work of this Division will be found in Chapter VI. The Mail Division cost $62,229.78 in 1938-39 and $26,- 88 COSTS OF ADMINISTRATION 757.31 in 1939-40. This unusual reduction was, however, largely the result of allocating communication and postage expenditures to the various other divisions in the last year of the biennium. The cost of operating the Cashier's Division increased, because of the allocation to it of postage, supplies, surety bond premiums, etc., in the second year of the biennium, from $17,- 587.25 to $17,641.92. Salaries, the largest item of expense, decreased from $17,525.97 to $15,512.90. The Duplicating Division is one of the most necessary of all service divisions within the Commission. All forms, blanks, and returns required to be furnished taxpayers by the Com­ mission must first be multilithed by this Division. This depart­ ment not only saves the Commission and the State thousands of dollars annually, but it is prepared to give the immediate service without which the whole machinery of tax adminis­ tration would be halted. In the Supplies Divison (the costs of which are combined with the Duplicating Division in 1938- 39), an inventory of thousands of different forms and office supplies necessary in tax administration are made instantly available upon requisition to all other divisions. During 1938-39 all supplies purchased for the Commission were charg­ ed to Duplicating and Supply, but in 1939-40 the cost of sup­ plies was allocated to the other divisions using them. This accounts chiefly for the reduction in expense of from $135,- 569.45 in 1938-39 to $28,449.33 in 1939-40. The Ad Valorem Division expended $14,027.14 in 1938-39 and $19,857.42 in 1939-40. This is one of the few divisions in which salary costs increased from one year to the next, the reason being the increased responsibility placed on this Di­ vision in administration of the newly enacted intangibles tax law. An itemization of all expenditures of this and other di­ visions is given in the divisional tables at the end of this Chap­ ter. It should be added here that this Division probably has never received financial support comparable to the importance of its work. It is pointed out elsewhere that this phase of the Commission's activities results in the annual levying and col­ lecting of approximately $2,500,000 more in ad valorem taxes from railroads and public service corporations than they would otherwise pay to support local subdivisions of government. A complete outline of the work of this Division is given in Chap­ ter IV. Expenditures of the Research and Statistics Division to­ taled $12,109.00 in 1938-39 and $13,571.56 in 1939-40, this increase being solely the result of charging this Division in the latter year with supplies and postage used, printing costs in­ volved in publishing various bulletins and releases during the year, and a portion of machine rentals which it was estimated were devoted to preparation of statistics on electrical tabulat- COSTS OF ADMINISTRATION 89 Ing equipment. Salaries in this, as in most other divisions, de­ clined in 1939-40 under the previous year. The cost of carrying on the essential field work performed by the Commission's auditors and accountants in the enforce­ ment of such taxes as the sales and use tax, cigarette tax, beverage tax, gasoline and related taxes, etc., amounted to $302,891.83 in 1938-39 and $278,706.14 in 1939-40. These amounts are shown in Table 40 as having been expended by the General Enforcement Division, which is a misnomer, as the Commission no longer maintains a General Enforcement Division, as such. Beginning with the 1939-40 fiscal year the field auditors and accountants formerly employed in this Di­ vision were merged into the various tax collecting divisions and began functioning under the direct supervision of the di­ vision chiefs in charge of the several taxes requiring field work. However, the Commission is obliged to show these ex­ penditures under the title of "General Enforcement Division" to conform to the language of the budget bill carrying the Commission's appropriations. The largest item of expense consists of salaries ($207,832.76 in 1939-40), and the next largest item is traveling expense, which declined from $77,- 916.64 in 1938-39 to $59,093.59 in 1939-40. Notwithstanding this apparently large cost of operation, the cost of carrying on essential field work amounts only to about 15% of the de­ linquent and additional tax and penalty thereby produced, and an adequate administration of the State's tax laws would be impossible without it. Ports of Entry, which cost $189,279.57 in 1938-39, were abolished in June, 1939, and no expense whatever was in­ curred for this purpose in 1939-40. The Tabulating Division consists of a unit of electrically operated machines on which, by means of punch cards, ac­ counting records are kept of all sales tax accounts, and other work is performed which is highly valuable in enforcement of the gasoline tax. Until abolished, refund checks on gasoline used for agricultural purposes were also written on this equip­ ment. By means of this equipment, similar installations of which are employed in private industry and in many depart­ ments of the Federal government, the Commission is enabled to send a complete list of all delinquent sales tax accounts to the field men immediately following the close of each month —a service which is responsible in no little degree for the col­ lection of approximately $75,000 of delinquent sales tax each month. This equipment is also useful in the preparation of statistical reports, personnel records, and in many other ways. The cost of operating the Tabulating Division was $75,245.10 in 1938-39 and $36,790.98 in 1939-40. Machine rental charges totaled $30,099.80 in 1938-39 and $26,133.85 in 1939- 40. Machine rental costs were distributed in 1939-40 to the Sales Tax Division, Gasoline Tax Division, Research Division, 90 COSTS OF ADMINISTRATION and other divisions served by this equipment. This accounts for the substantial reduction noted. Upon a strictly compar­ able basis, costs of the Tabulating Division were reduced from $75,245.10 in 1938-39 to $62,924.83 in 1939-40, a saving of $12,320.27 (See Table 55) The Transcribing Division was a stenographic department created within the Motor Vehicle Division to handle all work of this nature in connection with the collection of motor ve­ hicle license fees, title fees, mileage taxes, and motor vehicle excise taxes. It cost $11,069.64 in 1938-39, and was not in existence in 1939-40. The cost of administering the gasoline or motor fuel tax (which includes the special fuel use tax on Diesel and other low-grade fuels, and the fuels excise tax collected to cover the cost of qualitative inspection of motor fuel) amounted to $79,- 071.01 in 1938-39 and $110,915.39 in 1939-40. These sums were 0.493% and 0.748%, respectively, of the amount col­ lected. This increase was the result of the change in method of charging supplies, postage, and machine rentals heretofore referred to, and reflects no actual increase in cost of operation. Expenditures in administering the gross production tax (including the petroleum excise tax of l/8th cent per barrel of oil produced to pay for proration enforcement) totaled $22,- 055.24 in 1938-39 and $23,840.67 in 1939-40. Because this tax is collected so close to the source of production from a rela­ tively few pipelines and other purchasers, the expense of col­ lection was only 0.231% and 0.287% of taxes collected. The expense of administering the corporation license was $8,661.25 in 1938-39 and $9,191.38 in 1939-40, the apparent increase resulting from the same cause mentioned above. The administration of the inheritance and estate tax cost $17,036.20 in 1938-39 and $18,594.66 in 1939-40. Because of unusually large receipts from this source in 1939-40, the ratio of costs to collections dropped from 3.017% to 1.138% in the latter year. Total expenditures of the Income Tax Division were $189,- 650.06 in 1938-39, or 2.655% of the amount of income tax re­ ceived. In 1939-40 the total cost was $199,007.74, or 3.138% of collections. This increase, like that of most other divisions, was more apparent than real, and resulted from the change in ac­ counting procedure previously referred to. Salaries of this Division were reduced from $180,123.82 to $171,801.01. Motor vehicle license, and related taxes and fees, cost $226,005.30_and $209,971.16 to collect in 1938-39 and 1939-40. Reductions in salaries and in the cost of motor vehicle license plates account for most of this reduction. The farm tractor tax, motor vehicle excise tax, and issuance of titles to motor ve­ hicles are all part of the work of this Division. The Mileage Tax, which, was abolished as of January 1, COSTS OF ADMINISTRATION 91 1940, cost $37,851.79 to enforce in 1938-39, and $30,630.44 in 1939-40. Most of the staff of this Division was retained for six months following repeal of the tax in order to close up the work of the Division and to collect delinquent taxes. The cost of collecting the consumers and users (sales) tax, together with the use tax, aggregated $87,171.10 in 1938-39 and $90,227.10 in 1939-40. These amounts do not include the cost of field work in connection with the sales tax, as this is charged to the General Enforcement Division. The cost of sales tax tokens, amounting to $20,818.88 in 1938-39 and $14,957.50 in 1939-40, is also included in the above sums. Salaries in this Division were reduced from $64,- 764.40 to $55,829.42 over this period. A detailed statement of expenditures will be found in Table 64. Expenditures incurred in collecting the cigarette license and tax, including the cost of cigarette stamps, totaled $19,- 447.52 in 1938-39 and $20,358.48 in 1939-40. Cigarette stamps cost $8,509.70 and $8,400.00 for the biennium. Salaries, as usual, were reduced, but the distribution of supplies and post­ age to each division brought about the slight increase noted in 1939-40 costs. The beverage license and tax required the expenditure of $9,113.01 in 1938-39 and $11,376.78 in 1939-40. The cost of field work in both beverage and cigarette taxes is charged to the General Enforcement Division. The used equipment license is a purely regulative meas­ ure, the cost of which was $1,425.00 in 1938-39 and $1,689.18 in 1939-40, which sums were 12.489% and 13.064%, respec­ tively, of collections. The expense of auditing the Oklahoma Tax Commission by the office of State Examiner and Inspector is paid from the appropriations for the Tax Commission. This required $5,603.- 64 in 1938-39 and $9,855.97 in 1939-40, almost all of which is salaries. Analysis of Apportionments to Tax Collection Funds Table 41, on page 102, is an analysis of the moneys appor­ tioned to the various funds set aside for tax administration. In 1938-39 the expenditures of the Commission were lim­ ited by the aggregate amounts in these tax collection funds. But for 1939-40 the Legislature further limited the Commis­ sion's expenditures to the specific sum of $1,417,720.00, pay­ able from these tax administration funds. The Oklahoma Tax Commission Fund received $1,467,- 499.04 in 1938-39 and $1,864,621.58 in 1939-40. The Used Equipment Fund received $10,825.00 and $13,200.00, respec­ tively; the General Enforcement Fund received $521,105.84 in 1938-39, and was abolished in the last year of the biennium; the Delinquent Registration Fund received $243.84 and $105.- 92 COSTS OF ADMINISTRATION 53 during these two years; the Income Tax Adjustment Fund received $140,688.10 and $127,221.94 and the Mileage Tax Adjustment Fund received $29,788.16 and $20,075.16, respec­ tively. The total cash apportionments to these Funds, includ­ ing substantial balances already there, amounted to $2,746,- 001.50 in 1938-39 and $2,698,959.79 in 1939-40. As previously stated, the Commission's appropriations were further limited to $1,417,720.00 in 1939-40, which made possible the return of a substantial amount to the General Revenue Fund. Refunds from the Income Tax Adjustment Fund and Mile­ age Tax Adjustment Fund are not, strictly speaking, expenses of tax administration. They are therefore segregated from the Commission's expenditures in the statement of Expenditures and Unexpended Balances in Table 41. An analysis of Amounts Carried Forward is also contained in this Table. Comparison of Appropriations and Expenditures for Tax Administration In strict compliance with the new order of economy that came into effect with the beginning of the Phillips administra­ tion, the Oklahoma Tax Commission adjusted itself to the new program of budgeted expenditures and sought, through re­ duced employment and curtailed operating expenses, to not only progress within the first limited appropriation ever ap­ plied to the Commission, but to save from that appropriation as much as was possible to augment the General Revenue Fund. In that it succeeded. Its record of economy is set forth in detail in Table 42, on page 103. In brief, that record shows that for the fiscal year 1939-40 the Commission saved, from its appropriation of $1,417,720.00, the sum of $191,419.81. This saving, returned to the General Fund, had the effect, as was intended, of reducing the deficit in that fund in that amount. Thus the Commission kept step with Governor Phillips' aggressive effort to induce all divisions of State government to reduce expenses below the appropriations that had been given them, in order that the deficit developing in the General Fund might be kept to the lowest possible minimum. It will be seen from Table 42 (page 103) that the total ex­ penditures of the Commission for the fiscal year 1938-39 were $1,610,323.20. During that period there was no specific limita­ tion to expense as long as it was kept within the earnings of the Commission. But in the fiscal year 1939-40, working under a statutory limitation as provided for in the budget, expenditures were held to $1,226,300.19. The saving for that year, compared with the previous year, represented a reduction of 23.85%. It is interesting to compare the total expense of the first full year of the Commission under the Phillips administration COSTS OF ADMINISTRATION 93

($1,226,300.19) with the expenditures of the previous biennial period, which reached $1,642,440.71 in 1936-37 and $1,607,- 149.77 during the fiscal year 1937-38. But while calling attention to this record of economy, the Commission at the same time wishes to say that it has no in­ tention of indulging in false economy merely to be able to show a continued reduction in expenditures year after year. The welfare of the State of Oklahoma requires that the Com­ mission do an efficient job of collecting taxes, and the Commis­ sion proposes to keep its eyes primarily on that goal. There are limits below which expenditures for tax administration cannot be allowed to sink, if an adequate enforcement of the tax laws is to be maintained. The Commission shall be pre­ pared at the proper time to lay its recommendation on this matter before the Legislature. In Table 42 the reader may compare the amounts ex­ pended for each purpose during both years of the biennium. Total salaries paid declined from $1,158,167.48 in 1938-39 to $886,300.92 in 1939-40—a reduction of 23.47%. Traveling expenses were reduced from $102,107.89 to $90,634.06, or 11.24% ; communication and postage was re­ duced from $52,859.78 to $38,719.39, or 26.75%; the cost of supplies declined from $49,845.11 to $21,597.73, or 56.67%; printing and stationery costs were substantially the same; surety bonds and insurance costs were cut from $6,460.85 to $2,258.67, or 65.04%; freight, drayage, and express charges dropped from $5,742.63 to $2,831.75, or 50.69% ; rentals and leases, amounting to $13,048.41 when the Ports of Entry were in existence, were reduced to $3,876.50, or 70.29%; and ma­ chine rentals have reduced from $30,395.61 to $26,133.85 de­ spite the increased use being made of this equipment. Municipal service charges totaled $4,460.28 in 1938-39 and only $518.29 in 1939-40—a cut of 88.38%; construction and buildings amounted to $34.55 in 1938-39, none in 1939-40 ; money orders and exchange cost $3,323.76 in 1938-39 and only $496.97 in the last year of the biennium, a decline of 85.05% ; and miscellaneous expenses totaled $8,959.16 and $7,785.61, respectively. Capital outlays for furniture, fixtures, and equipment were reduced from $27,242.06 in 1938-39 to $8,328.02 in 1939- 40—a reduction of 69.43%. The cost of motor vehicle license plates, purchased from the state penitentiary at McAlester, declined from $96,319.63 to $88,456.97. This, however, may increase somewhat in the future depending upon the price of metal. Cigarette stamps cost about the same both years—$8,509.70 and $8,400.00, re­ spectively; but the cost of sales tax tokens dropped from $20,- 818.88 to $14,957.50, or 28.15%. The Oklahoma Tax Commis­ sion Audit cost $5,603.64 in 1938-39 and was increased to $9,- 94 COSTS OF ADMINISTRATION 855.97 in 1939-40. This money was expended solely under the direction of the State Examiner and Inspector. Refunds of er­ roneously collected tax totaled $2,943.12 for 1938-39 and $1,- 818.68 in 1939-40. Leaving aside the small item for auditing the Commission, an examination of Table 42 discloses that there was a reduction in cost in every single category of expense from salaries on down to sales tax tokens. This is well brought out in Chart 8, on page 104. Percentage to total figures are also shown in Table 42, by which we see that salaries paid constituted 63,69% of total appropriations available in 1938-39 and 77.20% in 1939-40. Outlays for furniture, fixtures, and equipment were 1.20% of total appropriations in 1938-39, 0.59% of the total in 1939-40. Motor vehicle license plates are a larger element in costs— 4.23% in 1938-39 and 6.24% in the following year. Cigarette stamps accounted for 0.37% and 0.59%, respectively, of total appropriations. Sales tax tokens were 0.92% and 1.06% of the total. Audit expenditures amounted to 0.25% and 0.69% of total appropriations and refunds to taxpayers were 0.13% for both years. The unexpended balance for each year was 29.- 21% and 13.50%, respectively, of total appropriations for tax administration. We come now to a consideration of appropriations by the Seventeenth Legislature for specified purposes during the 1939-40 fiscal year, and the Commission's experience in operat­ ing under this budget.

Operation of the Commission Under a Budget Complying with the recommendations of Governor Phillips for the adoption of a budget to govern the activities of all branches of government, the Seventeenth Legislature enacted the most comprehensive budget system ever developed in Ok­ lahoma. It is gratifying to the Oklahoma Tax Commission to here attest its approval of this reform, after having experi­ enced the full effects of the limitations involved by this im­ proved budget system. This Commission finds no fault with the general principle of budgeting governmental expenditures and bases this ap­ proval on its own experience, which under the present budget, greatly limited such expenditures, and opportunities for ex­ travagance. The flexibility feature of the Tax Commission budget has been proven to be a wise precaution since it makes allowances for emergency activities that always arise in tax adminis­ tration. One of these flexible provisions is that permitting trans­ fers of funds from one division or item to another, upon the approval of the Governor. It was necessary to invoke this pro- COSTS OF ADMINISTRATION 95 vision but twice during the 1939-40 fiscal year. As the end of the year drew near it became apparent that the Commission had underestimated the amount which would be needed for traveling expense, machine rentals, printing and stationery, and rentals and leases (the latter item referring to the cost of the district offices). At the same time, expenditures in certain other items were so much less, under our policy of rigid econ­ omy, that balances were available from which small transfers might be made to augment those items in which the Commis­ sion had underestimated its needs. The Commission therefore, on April 12, 1940, requested the Governor to approve the transfer of $9,000.00 from "Communication and Postage" to "Machine Rentals" in the sum of $6,000.00, to "Printing and Stationery" in the sum of $2,000.00, and to "Rentals and Leases" in the sum of $1,000.00. And again, on June 3, 1940, it was necessary to request the transfer of $12,000.00 from "Supplies" to "Traveling Expense." Both of these requests were duly approved by the Governor, and the transfers were accordingly made. Table 43, on page 105, shows the original appropriation by the Legislature for each purpose of expenditure, the appro­ priation as adjusted by the transfers above outlined, the amount expended by the Commission for each category of expendi­ ture, and the unexpended balance in each item. The per cent of the appropriation remaining unexpended at the close of the year is also given. Of the entire appropriation of $1,417,720.00 for 1939-40, the sum of $1,226,300.19 was spent, leaving $191,419.81 (or 13.50%) unexpended, to revert to the General Revenue Fund in due course. Of total salary appropriations amounting to $966,520.00, the sum of $886,300.92 was spent, leaving $80,219.08, or 8.30%, unexpended. Traveling expenses of $90,634.06 consumed all of the $80,500.00 originally appropriated, plus most of the additional $12,000.00 transferred to this item. Communication and postage expenditures of $38,719.39 were sufficiently low to allow a transfer of $9,000„00 from the $55,000.00 appropriated, and still leave a balance of $7,280.61 unexpended (15.83%). The appropriation of $45,000.00 for supplies was reduced, by a transfer of $12,000.00, to $33,000.00. An expenditure of only $21,597.73 left an unexpended balance of $11,402.27, or 34.55%. It might be pointed out, however, that expenditures for supplies in 1938-39 totaled $49,845.11, and that the re­ duced cost of supplies in 1939-40 may have been made pos­ sible, at least in part, by the large stock of supplies on hand from the preceding year. The Commission's estimates of ex­ penditures to the Legislature preparatory to enactment of the 96 COSTS OF ADMINISTRATION budget were, of course, governed largely by the experience of the preceding year. Printing and stationery appropriations of $14,000.00 were augmented by a transfer of $2,00-0.00, which it later developed was unnecessary inasmuch as total expenditures were held to $13,329.31. Surety bonds and insurance premiums required only $2,- 258.67 of the $4,000.00 appropriated. This expense was ma­ terially reduced under the $6,460.85 spent in the previous year. Abolishment of the Ports of Entry and the elimination of all other employees not having access to funds collected, helped reduce the number of employees covered under the blanket surety bonds carried by the Commission. The cost of freight, drayage, and express, amounting to $2,831.75, was also far less than the $7,000.00 appropriated. Rentals and leases, on the other hand, came to $3,876.50, necessitating the transfer of $1,000.00 to the original $3,000.- 00 appropriated for this purpose. We overestimated the sav­ ings in this item which would result from closing the Ports of Entry. There was also some increase in rents charged the Com­ mission for the 14 district offices maintained in the principal cities throughout the State. Machine rentals declined from $30,395.61 in 1938-39 to $26,133.85 in 1939-40, which was somewhat higher than the $20,900.00 originally appropriated. A transfer of $6,000.00 to this item was necessary. Rental of equipment used primarily in sales and gasoline tax administration accounted for $25,- 907.85 of this cost; postage meter machines accounted for $216.00; and the remaining $10 represents rental of type­ writers needed for emergency purposes. Municipal service charges (utility bills) dropped off mark­ edly following abolishment of Ports of Entry. Of the $4,000.00 appropriation, only $518.29 was expended, leaving a balance of $3,481.71. No money whatever was spent for construction or build­ ings, as was occasionally necessary in connection with the Ports of Entry. The $1,000.00 appropriated for this purpose therefore will revert to General Revenue in due course. Money orders and exchange cost $496.97, leaving $1,303.- 03 unexpended out of an appropriation of $1,800.00. Certain changes in method of transferring funds collected in district offices to the central office made possible a great reduction un­ der the $3,323.76 expended for this purpose in the previous year. Miscellaneous expenses, for which $15,000.00 was al­ lowed by law, required only $7,785.61, leaving a substantial balance unspent in this item. The appropriation of $20,000.00 for furniture, fixtures, COSTS OF ADMINISTRATION 97 and equipment (which was substantially less than the $27,- 242.06 spent in 1938-39) was not all used. Only $8,328.02 was spent in this category, leaving a balance of $11,671.98 un­ expended. We desire to add, however, that it may not always be possible to duplicate this record low expenditure in future years. New tax laws which may be enacted will have an im­ portant bearing on the Commission's necessary outlay for equipment. Of the $100,000.00 appropriation for motor vehicle license plates, only $88,456.97 was required in 1939-40. Increases in the price of metal used in these plates, growing out of the increased demand for metal for national defense purposes, could easily change this picture in 1940-41 and subsequent years. Cigarette stamps were held to a cost of $8,400.00, a little more than half the $14,000.00 appropriated. But sales tax tokens required an expenditure more nearly approaching the appropriation—$14,957.50 as compared to $16,000.00. The Oklahoma Tax Commission Audit appropriation of $10,000.00 was all spent but $144.03. Refunds of erroneous and excessive payments, for which the sum of $40,000.00 was provided in view of the uncertain outcome of pending litiga­ tion, required only $1,818.68. This does not include refunds from the income or mileage tax adjustment funds. Before bringing this Chapter to a close, a word regarding the budget for 1940-41, under which the Commission is now operating, is in order. In several respects the budget for the current fiscal year is more stringent than that for 1939-40 which we have been discussing. For one thing, the salary ap­ propriation has been further cut from $966,520,00 to $880,- 540.00. As is seen above, salary expenditures in 1939-40 were $886,300.92, which means the Commission must make still further reductions in this expenditure. The appropriation for traveling expense for 1940-41 (the current fiscal year) was also reduced, from $80,500.00 to $65,- 000.00. This sum is considerably below the amount which will be needed to carry on the essential field work which brings in several million dollars of additional and delinquent tax. When the Commission suggested this figure to the Seven­ teenth Legislature it was not adequately informed as to the actual requirements for traveling expense. The abolition of mileage tax in 1939-40 injected another element of uncer­ tainty. Abolition of Ports of Entry also increased the neces­ sity for travel within the State to enforce the motor vehicle license and motor fuel taxes in a proper manner. A transfer of a fairly large sum to traveling expense will almost certainly be necessary during the current year. Fortunately appropria­ tions for certain other purposes are sufficiently large to make this possible. 98 COSTS OF ADMINISTRATION

The total appropriation for 1940-41 is $1,311,240.00, or $106,480.00_ less than the $1,417,720.00 appropriated for 1939-40. With continued close scrutiny of expenditures, judi­ cious requisitioning of such supplies and equipment as mush be had, and the continued cooperation of all employees of the Commission in the economical operation of all departments and divisions, the Commission apprehends no particular diffi­ culty in coming within the budget provided for the current fiscal year. TABLE 40 Summary of Collections and Cost of Administration

Fiscal Year 1938-1939 (2) (3) (4) (5) (7) (8) (9) SOURCE OR (1) Total Percent Current Percent (6) Percent All Other Percent DIVISION Total Expendi­ of (2) Operating of (4) Capital of (6) Expendi- of (8) tures to (1) Expenses to (1) Outlays to (1) to (1) Collections turcst Headquarters $ 65,943.28 65.943.28 % Legal...'. 21,280.04 $ 21.280.04 Mail 62.229.78 62,229.78 Cashier 17.587.25 17.587.25 Duplicating and Supplies 135,569.45 108.422.00 27,147.45 Ad Valorem 14.027.14 14.027.14 Research and Statistics 12,109.00 12.109.00 General Enforcement 302,891.83 302.881.87 9.96 Ports of Entry 189,279.57 189.194.92 84.65 Tabulating..... 75,245.10 75.245.10 Transcribing 11.069.64 11.069.64 Gasoline or Motor Fuel Tax* 16.031.329.60 79,071.01 .493 79.071.01 .493 Gross Production Tax* 9.536.139.50 22,055.24 .231 22,055.24 .231 Corporation License 610.583.90 8,661.25 1.418 8,661.25 1.418 Inheritance and Estate Tax 564.588.93 17,036.20 3.017 17.036.20 3.017 Income Tax 7.143,605.28 189,650.06 2.655 189.650.06 2.655 Motor Vehicle License* 6.217.870.05 226.005.30 3.635 127.696.21 2.054 08.309.09 1.581 Motor Vehicle Mileage Tax..... 1.539,955.42 37,851.79 2.458 37,851.79 • 2.458 Consumers and Users (Sales) m Tax*..... 10.705.614.21 87,171.10 .814 65.463.56 .611 21,707.54 .203 i-3 Cigarette License and Tax 2,153.399.27 19,447.52 .903 10.917.82 .507 8,529.70 .396 Pi Beverage License and Tax 947,915.14 9,113.01 .961 9,113.01 .961 > Used Equipment License 11,410.00 1,425.00 12.489 1,380.00 12.095 45.00 .394 Other Tax Collections* 789,770.83 M Oklahoma Tax Commission o Audit 5,603.64 5,603.64 TOTAL.... .$56,252,182.13 $1,610,323.20 2.863 ' ,448,886.17 2.576' 27,242.06 .048% $ 134,194.97 .239'

Expenditures are shown for a number of administrative departments which collect no tax. *Gasoline or Motor Fuel Tax includes Special Fuel Use Tax and Fuels Excise Tax: Gross Production Tax includes Petroleum Excise Tax; Motor Vehicle License includes Farm Tractor Tax, Motor Vehicle Excise Tax, Title Fees, and Delinquent Registration Receipts; and Consumers and Users (Sales) Tax includes Use Tax. j"Other Tax Collections" includes: Driver's License, $435,184.00; Freight Car Tax. $80,235.90; Game and Fish License. $235,927.00; Miscellaneous Revenues, $38,388.31; Unclassified Receipts, $15.62; and Oleomargarine Stamp Tax, $20.00. The expense of collecting each of these taxes is included in the expenses of other divisions and taxes shown above. f'All Other Expenditures" includes: Motor Vehicle License: Cost of Motor Vehicle License Plates, $96,319.63, and Refunds of Erroneous Receipts, $1,989.46; Consumers and Users (Sales) Tax: Cost of Consumers (Sales) Tax Tokens, $20,818.88, and Refunds of Erroneous Receipts, $888.66; Cigarette License and Tax: Cost of Cigarette Stamps, $8,509.70, and Refunds of Erroneous Receipts, $20.00; and Used Equipment License: Refunds of Erroneous Receipts, $45.00. TABLE 40—(Continued) Summary of Collections and Cost of Administration

Fiscal Year 1939-1940 (2) (3) (4) (5) (7) (8) (9) SOURCE OR (1) Total Percent Current Percent (6) Percent All Other Percent DIVISION Total Expendi­ of (2) Operating of (4) Capital of (6) Expendi­ of (8) tures to (1) Expenses to (1) Outlays to (1) tures t to(l) Collections Headquarters.. $ 33,525.22 33,289.29 « 235.93 % Accounting 16,027.32 15,992.32 35.00 Legal 19,099.54 19,099.54 MaH 26,757.31 26,745.01 12.30 Cashier •. 17.641.92 17,344.92 297.00 O Duplicating.... 21,927.77 18.619.97 3.307.80 C Supplies.. 6,521.56 6,521.56 in Ad Valorem 19.857.42 19.857.42 (-3 Research and Statistics 13,571.56 13.571.56 02 General Enforcement 278,706.14 278.706.14 Tabulating 36,790.98 36.790.98 Gasoline or Motor Fuel Tax* 14,832.947.90 110,915.39 .748 110.157.29 .743 758.10 .005 o Gross Production Tax* 8.300,844.93 23.840.67 .287 23.692.17 ..285 148.50 .002 Corporation License* 619.706.88 9,191.38 1.483 9,191.38 1.483 > Inheritance and Estate Tax . 1.634,545.73 18.594.66 1.138 18.550.20 1.135 44.46 .003 Income Tax 6.341.871.94 199.007.74 3.138 196,925.73 3.105 2.078.76 .033 3.25 .000 Motor Vehicle License* 7.035.387.37 209.971.16 2.985 118.917.13 1.690 880.57 .013 90,173.46 1.282 Motor Vehicle Mileage Tax..... 886,218.28 30,630.44 3.456 30.243.66 3.413 386.78 .043 Consumers and Users (Sales) Tax*. 10.951,711.17 90,227.10 .824 75,118.65 .686 87.01 .001 15.021.44 .137 Cigarette License and Tax 2.181,736.74 20,358.48 .933 11.958.48 .548 8.400.00 .385 Beverage License and Tax* 977.194.64 11,376.78 1.164 11.320.97 1.158 55.81 .006 Used Equipment License 12.930.00 1,689.18 13.064 L654.18 12.793 35.00 .271 Other Tax Collections! 675,530.16 Extra Help 214"50 214*50 Oklahoma Tax Commission Audit.... 9,855.97 9,855.97 TOTAL...... $54,450,625.74 $1,226,300.19 2.252 % ,094,483.05 2.010% $ 8,328.02 .015% $ 123,489.12 .227 % Expenditures are shown for a number of administrative departments which collect no tax. *Gasoline or Motor Fuel Tax includes Special Fuel Use Tax and Fuels Excise Tax: Gross Production Tax includes Petroleum Excise Tax; Corporation License includes Rural Electric Co-operative License: Motor Vehicle License includes Farm Tractor Tax, Motor Vehicle Excise Tax, Title Fees, and Delinquent Registration Receipts; Consumers and Users (Sales) Tax includes Use Tax; and Beverage License and Tax includes Alcohol Permits. {"Other Tax Collections" includes: Driver's License, $457,598.10; Freight Car Tax, $72,111.98; Game and Fish License, $143,183.00; Miscellaneous Revenues $2,623.11; and Unclassified Receipts, $13.97. The expense of collecting each of these taxes is included in the expenses of other divisions and taxes shown above. t"AH Other Expenditures" includes: Income Tax: Refunds of Erroneous Receipts, $3.25: Motor Vehicle License: Cost of Motor Vehicle License Plates, $88,456.97, and Refunds of Erroneous Receipts. $1,716.49; Consumers and Users (Sales) Tax: Cost of Consumers (Sales) Tax Tokens, $14,957.50. and Refunds of Erroneous Receipts, $63.94: Cigarette License and Tax: Cost of Cigarette Stamps, $8,400.00; and Used Equipment License: Refunds of Erro­ neous R.eceipts. $35.00. COSTS OF ADMINISTRATION 101

CHART 7 COST OF ADMINISTRATION COMPARED TO TOTAL COLLECTIONS FISCAL YEAR 1938-39

FISCAL YEAR 1939-40 102 COSTS OF ADMINISTRATION

TABLE 41 Summary of Appropriations for Tax Administration

Fiscal Year 1938-1939 Fiscal Year 1939-1940 PcrcGii t I~*crC6ii t TAX ADMINISTRATION FUNDS Amount to Total Amount to Total Oklahoma Tax Commission Fund S. L. 1933 Chapter 161, H. B. No. 693. $1,467,499.04 53.44% $1,864,621.58 69.09% Balance from Prior Period (Oklahoma Tax Commission Audit Fund) 5,663.90 .21 .... Used Equipment Fund S. L. 1935 Chapter 59, H.B.No. 413 10,825.00 .39 13,200.00 .49 General Enforcement Fund S. L. 1937 Chapter 50, H.B.No. 264. 521,105.84 18.98 General Enforcement Fund (Balance from Prior Period) 269,718.29 9.82 298,550.33 11.06 Delinquent Registration Fund.. 243.84 .01 105.53 .01 Income Tax Adjustment Fund 140,688.10 5.12 127,221.94 4.71 Income Tax Adjustment Fund (Balance from Prior Period) 300,469.33 10.94 375,185.25 13.90 Mileage Tax Adjustment Fund S. L. 1937 Chapter 66, H. B.No. 283 29,788.16 1.09 20,075.10 .74 TOTAL CASH APPORTION­ MENTS TO FUNDS $ 2,746,001.50 100.00% 3 2,698,959.79 100.00% Appropriations for Tax Administration as Limited by Legislature .... $ 1,417,720.00

EXPENDITURES AND UNEXPENDED BALANCES Total Cash Expenditures $1,610,323.20 58.64% S 1,202,323.88 44.55% Amount Encumbered on June 30th. — 23,976.31 .89 Refunds from Delinquent Registration Fund -. 55.04 .00 2.18 .00 Refunds from Income Tax Adjustments Fund..... 65,967.94 2.40 79,319.89 2.94 Refunds from Mileage Tax Adjustment Fund 1,460.93 .05 1,077.26 .04 Amount to General Revenue Fund 365,942.78 13.33 407,364.33 15.09 Amount to Highway Construction and Maintenance Fund 28,516.03 1.04 103.35 .00 Balance Carried Forward to Next Year.... 673,735.58 24.54 984,792.59 36.49 TOTAL $ 2,746,001.50 100.00% $ 2,698,959.79 100.00%

ANALYSIS OF AMOUNTS CARRIED FORWARD Oklahoma Tax Commission Fund $..... $ 542,718.62 General Enforcement Fund.. 298,550.33 income Tax Adjustment Fund 375,185.25 423,076.07 Mileage Tax Adjustment Fund 18,997.90 TOTAL ....? 673,735.58 S 984,792.59 COSTS OF ADMINISTRATION 103 TABLE 42 Summary of Appropriations and Expenditures (Exclusive of Tax Adjustment Funds) Fiscal Year 1938-1939 Fiscal Year 1939-1940 Percent Change Percent Percent 1938-1939 to to to Amount Total Amount Total 1939-1940 TOTAL APPROPRIA­ TIONS AVAILABLE $ 2,274,812.07 100.00' { 1,417,720.00 100.00% -37.68% EXPENDITURES FOR . CURRENT OPER­ ATING EXPENSES SALARIES, BY DIVISIONS Headquarters $ 51,729.01 S 30,442.95 -41.15% Accounting 15,207.42 100.00 Legal 20,680.37 17,650.00 -14,65 Mail...... 21,854.44 19,309.01 -11.65 Cashier... 17,525.97 15,512.90 -11.49 Duplicating 34,888.64 16,666.60 -52.23 Supplies — — 6,142.99 100.00 Ad Valorem 12,765.27 15,087.90 1 18.19 a Research and Statistics... 11.902.82 10,703.75 -10.07 _ General Enforcement 216,292.34 207,832.76 -3.91 Ports of Entry. 176,104,06 -100.00 Tabulating.. 45,145.30 35,079.51 -22.30 Transcribing 11,069.64 -100.00 Gasoline or Motor Fuel Tax.... 75,717.74 72,069.89 -4.82 Gross Production Tax 20,402.88 20,534,00 .64 Corporation License...... 8,166.82 7,896.93 -3.30 Inheritance and Estate Tax .... 14,040.00 14,160.00 .85 Income Tax. __ 180,123.82 171,801.01 -4.62 Motor Vehicle License.... 116,648.95 105,228.96 -9.79 Motor Vehicle Mileage Tax .... 37,847.54 27,993.71 -26.04 Consumers and Users (Sales) Tax 64,764.40 55,829.42 -13.80 Cigarette License, and Tax ...... 10,220.81 9,668.38 -5.40 Beverage License and Tax 8,896.66 9,888.33 11.15 Used Equipment License 1,380.00 1,380.00 .00 Extra Help... 214.50 100.00 TOTAL SALARIES ..($ 1,158,167.48) S 886,300.92) (-23.47 %) Traveling Expenses 102,107.89 90.634.06 -11.24 Communication and Postage.. 52,859.78 38,719.39 -26.75 Supplies 49,845.11 21,597.73 -56.67 Printing and SI alionery 13,480.66 13,329.31 -1.12 Surety Bonds and Insurance.. 6,460.85 2,258.67 -65.04 Freight, Drayage, andExpress 5,742.63 2,831.75 -50.69 Rentals and Leases..- 13,048.4 1 3,876.50 -70.29 Machine Rentals 30,395.61 26,133.85 -14.02 Municipal Service 4,460.28 518.29 -88.38 Construction and Buildings.... 34.55 -100.00 Money Orders and Exchange-. 3,323.76 496.97 -85.05 Miscellaneous Expenses 8,959.16 7,785.61 -13.10 "• TOTAL $ 1,448.886.17 S 1,094,483.05 77.20% -24.46% CAPITAL OUTLAY Furniture; Fixtures, and Equipment 27,242.06 1.20 8,328.02 .59 -69.43 OTHER EXPENDITURES Motor Vehicle License Plates.. 96,319.63 4.23 88,456.97 6.24 -8.16 Cigarette Stamps ' 8,509.70 .37 8,400.00 .59 -1.29 Consumers (Sales) Tax Tokens. 20,818.88 .92 14,957.50 1.06 -28.15 Oklahoma Tax Commission Audit 5,603.64 .25 9,855.97 .69 75.88 Refunds of Erroneous and Excessive Payments 2,943.12 .13 1.818.68 .13 -38.20 TOTAL EXPENDI­ TURES S 1,610,323.20 70.79% 8 1,226,300.19* 86.50% -23.85 % UNEXPENDED AP­ PROPRIATIONS S 664,488.87 29.21 % | 191,419.81 13.50% -71.19% *Of total expenditures of $1,226,300.19 in 1939-1940, the sum of $23,976.31 represents an encumbered balance on June 30, 1940. This encumbered balance is subject to slight variation resulting from discounts allowed and other adjustments in claims filed. 104 COSTS OF ADMINISTRATION

CHART 8 REDUCTION IN TAX COMMISSION EXPENDITURES FROMI938 -39 TO 1939-40

TOTAL EXPENDITURES

1939 $ 1,610, 323. 20 1940 His i.2?.6.3oo. 19 Lis 13 SALARIES 1939 J $ 1,158, 167. 48

1940 % $886,300.92 TRAVELING EXPENSES

193 9 J $I02; 107 89

1940 | $90,634.06 MOTOR VEHICLE LICENSE PLATES 193 9 J $96,319.63 1940 J $88, 456.97 COMMUNICATION AND POSTAGE 193 9 $ 52,859. 78 1940 W $ 38,719.39 SUPPLIES 1939 $49, 845. 1 1 1940 P $ 21, 597. 73 MACHINE RENTALS 1939 $ 30,395 61 1940 $26, 133.85 FURNITURE , FIXTURES,AND EQUIPMENT 1939 1 $ 27, 242 06 1940 $8, 328 02 SALES TAX TOKENS 1939 $20, 826.48 1940 $14, 957.50 PRINTING AND STATIONERY 1939 1 $ 13,480 66 1940 $ 13,329. 31 ALL OTHER EXPENDITURES 1939 ~~1 $ 59, 078 50 1940 | $ 37, 842.,44

*i 'ALL 'OTHER EXPENDITURES" INCLUDES COST OF CIGARETTE STAMPS, SURETY BONDS AND INSURANC S, FREIGHT, DRAVAGE, AND EXPRESS, RENTALS AND LEASES, MUNICIPAL SERVICE , CONSTRUC- TIOH AND BU1LDINGS, MONEY ORDERS AND EXCHANGES, E X PENSE OF ANNUAL A U DIT, R EFUNDS., AN D MISCELLA NEOUS EXPENSES COSTS OF ADMINISTRATION 105

TABLE 43 Comparison of Appropriations and Expenditures Fiscal Year 1939-1940

Appro­ Percent of PURPOSE OF Amount priation Appropri­ EXPEND I- Appro- After Amount Unexpended ation Un­ TURE priated Transfers Expended* Balance expended SALARIES, BY DIVISIONS Headquarters $ 31,500.00 $ 31,500.00 8 30,442.95 $ 1,057.05 3.36% Aceounting 19,620.00 19,620.00 15,207.42 4,412.58 22.49 Legal 19,800.00 19,800.00 17,650.00 2,150.00 10.86 Mail 21,120.00 21,120.00 19,309.01 1,810.99 8.57 Cashier.. 17,400.00 17,400.00 15,512.90 1,887.10 10.84 Duplicating 16,920.00 16,920.00 16,666.60 253.40 1.50 Supplies - 6,480.00 6,480.00 6,142.99 337.01 5.20 Ad Valorem .... 15,720.00 15,720.00 15,087.90 632.10 4.02 Research and Statistics 10,920.00 10,920.00 10,703.75 216.25 1.98 General Enforce­ ment 223,920.00 223,920.00 207,832.76 16,087.24 7.18 Tabulating 41,340.00 41,340.00 35,079.51 6,260.49 15.14 Gasoline or Motor Fuel Tax. 79,940.00 79,940.00 72,069.89 7,870.11 9.84 Gross Production Tax 20,820.00 20,820.00 20,534.00 286.00 1.37 Corporation Li­ cense 8,400.00 8,400.00 7,896.93 503.07 5.99 Inheritance and Estate Tax .... 14,160.00 14,160 00 14,160.00 .00 Income Tax 172,440.00 172,440.00 171,801.01 638.99 .37 Motor Vehicle License 112,140.00 112,140.00 105,228.96 6,911.04 6.16 Motor Vehicle Mileage Tax.. 31,740.00 31,740.00 27,993.71 3,746.29 11.80 Consumers and Users (Sales') Tax.... 60,540.00 60,540.00 55,829,12 4,710.58 7.78 Cigarette License and Tax 9,840.00 9,840.00 9,668.38 171.62 1.74 Beverage License and Tax 10,260.00 10,260.00 9,888.33 371.67 3.62 Used Equipment License 1,500.00 1,500.00 1,380.00 120.00 8.00 Extra Help 20,000.00 20,000.00 214.50 19,785.50 98.93 TOTAL SALARIES .. (| 966,520.00) (8966,520.00) (8886,300.92) ($ 80,219.08) (8.30 %) Traveling Ex­ penses.. 80,500.00 92,500.00 90,634.06 1,865.94 2.02 Communication and Postage .. 55,000.00 46,000.00 38,719.39 7,280.61 15.83 Supplies 45,000.00 33,000.00 21,597.73 11,402.27 34,55 Printing and Stationery...... 14,000.00 16,000.00 13,329.31 2,670.69 16.69 Surety Bonds and Insurance...... 4,000.00 4,000.00 2,258.67 1,741.33 43.53 Freight, Drayage, and Express .. 7,000.00 7,000.00 2,831.75 4,168.25 59.55 Rentals and Leases..... 3,000.00 4,000.00 3,876.50 123.50 3.09 Machine Rentals .. 20,900.00 26,900.00 26,133.85 765.15 2.85 Municipal Service 4,000.00 4,000.00 518.29 3,481.71 87.04 Construction and Buildings 1,000.00 1,000.00 1,000.00 100.00 Money Orders and Exchange 1,800.00 1,800.00 496.97 1,303.03 72.39 Miscellaneous Expenses 15,000.00 15.000.00 7,785.61 7,214.39 48.09 TOTAL..... § 1,217,720.00 $ 1,217,720.00 i 1,094,483.05 | 123,236.95 10.12%

CAPITAL OUTLAY Furniture, Fixtures, and Equipment 20,000.00 20,000.00 8,328.02 11,071.98 ")8.36 106 COSTS OF ADMINISTRATION

TABLE 43—(Continued) Comparison of Appropriations and Expenditures Fiscal Year 1939-1940

Appro- Percent of PURPOSE OF Amount priation Appropri- EXPENDI- Appro- After Amount Unexpended ation Un- TURE priated Transfers Expended* Balance expended OTHER EX­ PENDITURES Motor Vehicle License Plates-. S 100,000.00 8 100,000.00 $ 88,456.97 S 11,543.03 11.54% Cigarette Stamps. 14,000.00 14,000.00 8,400.00 5,600.00 40.00' Consumers (Sales) Tax Tokens 16,000.00 16,000.00 14.957.50 1,042.50 6.52 Oklahoma Tax Commission Audit -... 10,000.00 10,000.00 9,855.97 144.03 1.-14 Refunds of Erron­ eous and Exces­ sive Payments .. 40,000.00 40,000.00 1,818.68 38,181.32 95.45 TOTAL -8 1,417,720.00 S 1,417,720.00 S 1,226,300.19 8 191,419.81 13.50%

*Of total expenditures of 81,226,300.19 in 1939-1940, the sum of $23,976.31 represents an encumbered balance on June 30, 1940. This encumbered balance is subject to slight variation resulting from discounts allowed and other adjustments in claims filed.

TABLE 44 Headquarters Division

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries... 8 51,729.01 $ 30,442.95 Traveling Expenses 371.38 355.52 Communication and Postage 7,371.31 826.20 Supplies : 2.20 392.48 Printing and Stationery 207.79 Surety Bonds and Insurance 6,408.88 790.00 Machine Rentals 1.81 Miscellaneous Expenses 60.50 272.54 TOTAL -- 8 65,943.28 8 33,289.29

CAPITAL OUTLAY Furniture, Fixtures, and Equipment - —. 235.93 TOTAL EXPENDITURES. ..$ 65,943.28 S 33,525.22 Expenditures of the Headquarters Division for 1938-1939 include those of the Accounting Division. COSTS OF ADMINISTRATION 107

TABLE 45 Accounting Division

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries § 8 15,207.42 Communication and Postage 405.43 Supplies 288.57 Printing and Stationery 25.16 Surety Bonds and Insurance 42.50 Freight, Drayage, and Express .50 Machine Rentals .69 Miscellaneous Expenses 22.05 TOTAL S 8 15,992.32

CAPITAL OUTLAY Furniture, Fixtures, and Equipment 35.00 TOTAL EXPENDITURES - .$. 8 16,027.32 Expenditures of the Accounting Division for 1938-1939 arc included with the Headquarters Division.

TABLE 46 Legal Division

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries 8 20,680.37 8 17,650.00 Traveling Expenses.. - 156.42 311.82 Communication and Postage .... 399.72 Supplies - 207.03 Printing and Stationery 78.55 210.83 Freight, Drayage, and Express ' 3.75 Machine Rentals - .58 Miscellaneous Expenses 364.70 315.81 TOTAL EXPENDITURES _...... S 21,280.04 8 19,099.54

TABLE 47 Mail Division

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries S 21,854.44 8 19,309.01 Communication and Postage 40,157.49 6,825.33 Supplies — — - 1.85 200.52 Printing and Stationery - — -.. 90.08 Surety Bonds and Insurance. 105.00 Freight, Drayage, and Express 10.41 Machine Rentals — - — 216.00 1.53 Miscellaneous Expenses - 203.13 TOTAL - .8 62,229.78 8 26,745.01

CAPITAL OUTLAY Furniture, Fixtures, and Equipment 12.30 TOTAL EXPENDITURES 8 62,229.78 8 26,757.31 108 COSTS OF ADMINISTRATION

TABLE 48 Cashier's Division

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries 8 17,525.97 8 15,512.90 Communication and Postage 154.39 Supplies 1,020.86 Printing and Stationery — — 14.87 Surety Bonds and Insurance 270.65 Freight, Drayage, and Express 3.37 Machine Rentals .78 Miscellaneous Expenses 61.28 367.10 TOTAL.. 8 17,587.25 8 17,344.92

CAPITAL OUTLAY Furniture, Fixtures, and Equipment 297.00 TOTAL EXPENDITURES $ 17,587.25 $ 17,641.92

TABLE 49 Duplicating Division

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries $ 34,888.64 $ 16,666.60 Traveling Expenses 9.22 Communication and Postage. 55.21 Supplies 49,195.36 747.03 Printing and Stationery. 13,242.66 224.88 Freight, Drayage, and Express 3,669.35 19.36 Municipal Service 151.95 Miscellaneous Expenses 7,264.82 906.89 TOTAL $ 108,422.00 $ 18,619.97

CAPITAL OUTLAY Furniture, Fixtures, and Equipment 27,147.45 3,307.80 TOTAL EXPENDITURES $ 135,569.45 $ 21,927.77 Expenditures of the Duplicating Division for 1938-1939 include those of the Supplies Division.

TABLE 50 Supplies Division

CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries 8 § 6,142.99 Communication and Postage 126.51 Supplies : 114.86 Printing and Stationery 13.34 Machine Rentals 73.05 Miscellaneous Expenses 50.81 TOTAL EXPENDITURES 8 8 6,521.56 Expenditures of the Supplies Division for 1938-1939 arc included with the Duplicating Division. COSTS OF ADMINISTRATION 109

TABLE 51 Ad Valorem Division

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries .8 12,765.27 ; 15,087.90 Traveling Expenses 1,217.09 3,365.04 Communication and Postage 13.19 526.58 Supplies 1.80 129.46 Printing and Stationery. 598.92 Surety Bonds and Insurance 17.50 Freight, Drayage, and Express 21.97 Machine Rentals 2.14 Miscellaneous Expenses 29.79 107.91 TOTAL EXPENDITURES 8 14,027.14 8 19,857.42

TABLE 52 Research and Statistics Division

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries — .§ 11,902.82 ; 10,703.75 Traveling Expenses... 205.38 234.56 Communication and Postage .30 903.22 Supplies 224.24 Printing and Stationery 460.29 Freight, Drayage, and Express 1.45 Machine Rentals 927.69 Miscellaneous Expenses.— .50 116.36 TOTAL EXPENDITURES 8 12,109.00 8 13,571.56

TABLE 53 General Enforcement Division

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries 8 216,292.34 { 207,832.76 Traveling Expenses 77,916.64 59,093.59 Communication and Postage 3,353.61 4,855.55 Supplies.. .— 107.15 1,125.22 Printing and Stationery — — 309.93 Surety Bonds and Insurance 3.87 636.17 Freight, Drayage, and Express 39.98 487.79 Rentals and Leases 3,271.20 2,941.50 Machine Rentals 13.65 27.39 Municipal Service 121.35 204.90 Construction and Buildings ~ 27.05 Money Orders and Exchange 1,580.06 "4967(55 Miscellaneous Expenses 154.97 694.69 TOTAL...... § 302,881.87 { 278,706.14

CAPITAL OUTLAY Furniture, Fixtures, and Equipment.. 9.96 TOTAL EXPENDITURES 8 302,891.83 8 278,706.14 110 COSTS OF ADMINISTRATION

TABLE 54 Ports of Entry

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries — 176,104.06 Traveling Expenses 4,467.70 Communication and Postage.... 573.57 Supplies 356.66 Surety Bonds and Insurance. 9.00 Freight, Drayage, and Express- 25.13 Rentals and Leases 4,055.96 Machine Rentals... 5.00 Municipal Service 1,979.21 Construction and Buildings 7.50 Money Orders and Exchange.... 1,589.78 Miscellaneous Service 21.35 TOTAL 8 189,194.92 8.

CAPITAL OUTLAY Furniture, Fixtures, and Equipment. 84.65 TOTAL EXPENDITURES . 8 189,279.57 .8.

TABLE 55 Tabulating Division

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries ._$ 45,145.30 8 35,079.51 Communication and Postage 105.72 Supplies 1,265.95 Printing and Stationery 11.02 Freight, Drayage, and Express 268.30 Machine Rentals : 30,099.80 Miscellaneous Expenses .. 60.48 TOTAL EXPENDITURES. 75,245.10 8 36,790.98

TABLE 56 Transcribing Division

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES .1938-1939 1939-1940 Salaries ...... 8 11,069.64 $. TOTAL EXPENDITURES 8 11,069.64 $.. COSTS OF ADMINISTRATION 111

TABLE 57 Gasoline or Motor Fuel Tax (Including Special Fuel Use Tax and Fuels Excise Tax)

CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries 8 75,717.74 S 72,069.89 Traveling Expenses.. 1,843.22 7,579.68 Communication and Postage 367.56 5,427.52 Supplies 3,928.25 Printing and Stationery 110.00 3,758.99 Surety Bonds and Insurance 20.00 Freight, Drayage, and Express 480.92 Rentals and Leases 462.50 580.00 Machine Rentals .... 15,436.85 Municipal Service 468.78 313.39 Money Orders and Exchange 15.91 .32 Miscellaneous Expenses 85.30 561.48 TOTAL 8 79,071.01 8 110,157.29

CAPITAL OUTLAY Furniture, Fixtures, and Equipment 758.10 TOTAL EXPENDITURES. 8 79,071.01 8 110,915.39

Gasoline or Motor Fuel Tax Collections.. 816,029,368.16 814,462,051.24 Special Fuel Use Tax Collections 1,961.44 32,726.29 Fuels Excise Tax Collections 338,170.37 TOTAL COLLECTIONS 816,031,329.60 814,832,947.90

PercenV of Current Operating Expenses to Collections .493% .743% Percent of Total Expenditures to Collections .493% .748%

TABLE 58 Gross Production Tax (and Petroleum Excise Tax)

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries .8 20,402.88 8 20,534.00 Traveling Expenses 1,648.96 1,969.37 Communication and Postage 3.40 489.46 Supplies : 267.17 Printing and Stationery 251.06 Surety Bonds and Insurance 35.00 Freight, Drayage, and Express 6.97 Machine Rentals 2.31 Miscellaneous Expenses 136.83 TOTAL 8 22,055.24 8 23,692.17

CAPITAL OUTLAY Furniture, Fixtures, and Equipment 148.50 TOTAL EXPENDITURES 8 22,055.24 8 23,840.67

Gross Production Tax Collections $ 9,349,744.02 8 8,129,747.44 Petroleum Excise Tax Collections 186,395.48 171,097.49 TOTAL COLLECTIONS 8 9,536,139.50 8 8,300,844.93

Percent of Current Operating Expenses to Collections.... .231 % .285 % Percent of Total Expenditures to Collections. .231 % .287 % 112 COSTS OF ADMINISTRATION

TABLE 59 Corporation License (and Rural Electric Co-operative License)

Fiscsl ^ifccir Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries I 8,166.82 1 7,896.93 Traveling Expenses — 493.13 505.40 Communication and Postage 566.81 Supplies — - 93.11 Printing and Stationery 108.21 Surety Bonds and Insurance.... 5.00 Machine Rentals — —- 4.08 Money Orders and Exchange .30 Miscellaneous Service 1.00 11.84 TOTAL EXPENDITURES ....$ 8,661.25 $ 9,191.38

Corporation License Collections .—$ 610,583.90 $ 619,686.88 20.00 Rural Electric Co-operative License Collections TOTAL COLLECTIONS $ 610,583.90 $ 619,706.88 Percent of Total Expenditures to Collections 1.418% 1.483%

TABLE 60 Inheritance and Estate Tax

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries.. 8 14,040.00 § 14,160.00 Traveling Expenses 2,960.36 3,246.05 Communication and Postage 26.10 579.55 Supplies 5.61 126.20 Printing and Stationery.. 299.06 Surety Bonds and Insurance... 10.00 Freight, Drayage, and Express... 1.46 Machine Rentals 2.85 Money Orders and Exchange .37 Miscellaneous Expenses.... 2.30 126.49 TOTAL ...$ 17,036.20 8 18,550.20

CAPITAL OUTLAY Furniture, Fixtures, and Equipment 44.46 TOTAL EXPENDITURES. 8 17,036.20 $ 18,594.66

TOTAL COLLECTIONS 8 564,588.93 $ 1,634,545.73

Percent of Current Operating Expenses to Collections 3.017% 1.135% Percent of Total Expenditures to Collections 3.017% 1.138% COSTS OF ADMINISTRATION 113

TABLE 61 Income Tax

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries $ 180,123.82 § 171,801.01 Traveling Expenses 9,249.52 12,115.53 Communication and Postage ~ 121.94 5,150.95 Supplies .40 2,977.23 Printing and Stationery . 2,256.08 Surety Bonds and Insurance 142.50 Freight, Drayage, and Express 156.73 Rentals and Leases 355.00 Machine Rentals 51.00 Money Orders and Exchange 134.18 — Miscellaneous Expenses 20.20 1,919.70 TOTAL... 8 189,650.06 8 196,925.73

CAPITAL OUTLAY Furniture, Fixtures, and Equipment 2,078.76 ,TOTAL EXPENSES AND OUTLAY...... $ 189,650.06 8 199,004.49 Refunds of Erroneous Receipts 3.25 TOTAL EXPENDITURES..... 8 189,650.06 8 199,007.74 TOTAL COLLECTIONS..... 8 7,143,605.28 8 6,341,871.94

Percent of Current Operating Expenses to Collections 2.655% 3.105% Percent of Total Expenditures to Collections 2.655% 3.138% 114 COSTS OF ADMINISTRATION

TABLE 62 Motor Vehicle License (Including Farm Tractor Tax, Motor Vehicle Excise Tax, Title Fees, and Delinquent Registration Receipts)

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries... „... -8 116,648.95 8 105,228.96 Traveling Expenses ...._ 582.26 1,024,10 Communication and Postage 708.13 3,385.98 Supplies -- - 17-1.08 4,745.57 Printing and Stationery 17.25 2,181.04 Surety Bonds and Insurance 37.10 60.00 Freight, Drayage, and Express 1,749.19 1,198.70 Rentals and Leases 5,249.97 Machine Rentals..-- — — 61.16 114.69 Municipal Service..— 1,738.99 Miscellaneous Expenses 729.13 978.09 TOTAL 8 127,696.21 8 118,917.13

CAPITAL OUTLAY Furniture, Fixtures, and Equipment 880.57 TOTAL EXPENSES AND OUTLAY..... 8 127,696.21 8 119,797.70

Refunds of Erroneous Receipts 1,989.46 1,716.49 Cost of Motor Vehicle License Plates — 96,319.63 88,456.97 TOTAL EXPENDITURES $ 226,005.30 8 209,971.16

Motor Vehicle License Collections 8 4,753,517.86 8 5,305,429.74 Farm Tractor Tax Collections 119,145.81 122,429.38 Motor Vehicle Excise Tax Collections 1,078,276.59 1,328,623.46 Title Fees 266,846.84 278,824.01 Delinquent Registration Receipts 82.95 80.78 TOTAL COLLECTIONS .....$ 6,217,870.05 8 7,035,387.37

Percent of Current Operating Expenses to Collections 2.054% 1.690 % Percent of Total Expenditures to Collections 3.635 % 2.985 % COSTS OF ADMINISTRATION 115

TABLE 63 Motor Carrier and Motor Vehicle Mileage Tax

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries 8 37,847.54 8 27,993.71 Traveling Expenses 126.03 Communication and Postage 1,545.88 Supplies.— 141.34 Printing and Stationery 75.41 Surety Bonds and Insurance 44.35 Freight, Drayage, and Express ....: 2.28 Machine Rentals 249.61 Miscellaneous Expenses.... 4.25 65.05 TOTAL ..8 37,851.79 8 30,243.06

CAPITAL OUTLAY Furniture, Fixtures, and Equipment. 386.78 TOTAL EXPENDITURES 8 37,851.79 8 30,630.44

TOTAL COLLECTIONS — 8 1,539,955.42 8 886,218.28

Percent of Current Operating Expenses to Collections 2.458% 3.413% Percent of Total Expenditures to Collections 2.458% 3.456%

TABLE 64 Consumers and Users (Sales) Tax (and Use Tax)

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES . 1938-1939 1939-1940 Salaries — 8 64,764.40 8 55,829.42 Traveling Expenses 178.09 323.39 Communication and Postage 160.00 4,097.95 Supplies 3,099.89 Printing and Stationery..... 32.20 1,970.18 Surety Bonds and Insurance — — 40.00 Freight, Drayage, and Express... 257.52 155.15 Rentals and Leases — — 8.78 — Machine Rentals — 8,891.82 Miscellaneous Expenses — 62.57 710.85 TOTAL 8 65,463.56 8 75,118.65

CAPITAL OUTLAY Furniture, Fixtures, and Equipment 87.01 TOTAL EXPENSES AND OUTLAYS.. 8 65,463.56 8 75,205.66

Refunds of Erroneous Receipts 888.66 63.94 Cost of Consumers (Sales) Tax Tokens 20,818.88 14,957.50 TOTAL EXPENDITURES 8 87,171.10 8 90,227.10

Consumers and Users (Sales) Tax Collections 810,237,624.68 810,320,552.29 Use Tax Collections.... 467,989.53 631,158.88 TOTAL COLLECTIONS '.....$10,705,614.21 810,951,711.17

Percent of Current Operating Expenses to Collections .611 % .686% Percent of Total Expenditures to Collections .814% .824% 116 COSTS OF ADMINISTRATION

TABLE 65 Cigarette License and Tax

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries ...$ 10,220.81 8 9,668.38 Traveling Expenses 689.42 135.27 Communication and Postage 3.18 1,374.52 Supplies 269.85 Printing and Stationery 127.62 Surety Bonds and Insurance.. 10.00 Freight, Drayage, and Express 8.36 Machine Rentals 290.47 Money Orders and Exchange 3.16 Miscellaneous Expenses „ 1.25 fi'oi TOTAL 8 10,917.82 8 11,958.48

Refunds of Erroneous Receipts 20.00 Cost of Cigarette Stamps.— 8,509.70 8,400.00 8 20,358.48 TOTAL EXPENDITURES 8 19,447.52 8 2,181,736.74 TOTAL COLLECTIONS $ 2,153,399.27 •548 % Percent of Current Operating Expenses to Collections .507 % .933 % Percent of Total Expenditures to Collections .903%

TABLE 66 Beverage License and Tax (and Alcohol Permits)

CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries 8 8,896.66 8 9,888.33 Traveling Expenses 119.10 248.71 Communication and Postage 752.32 Supplies — — — 224.53 Printing and Stationery — 105.20 Surety Bonds and Insurance 2.00 10.00 Freight, Drayage, and Express 5.74 Machine Rentals 3.63 Miscellaneous Expenses 95.25 82.51 TOTAL 8 9,113.01 8 11,320.97

CAPITAL OUTLAY Furniture, Fixtures, and Equipment 55.81 TOTAL EXPENDITURES..... $ 9,113.01 $ 11,376.78

Beverage License and Tax Collections ...8 947,771.14 8 976,690.64 Alcohol Permits 144.00 504.00 TOTAL COLLECTIONS S 947,915.14 8 977,194.64

Percent of Current Operating Expenses to Collections .961% 1.158% Percent of Total Expenditures to Collections .961 % 1.164% COSTS OF ADMINISTRATION 117

TABLE 67 Used Equipment License

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries 8 1,380.00 8 1,380.00 Communication and Postage... 164.59 Supplies 8.37 Printing and Stationery . 29.35 Surety Bonds and Insurance 20.00 Machine Rentals 50.88 Miscellaneous Expenses .99 TOTAL 8 1,380.00 $ 1,654.18 Refunds of Erroneous Receipts.... 45.00 35.00 TOTAL EXPENDITURES $ 1,425.00 8 1,689.18

TOTAL COLLECTIONS 8 11,410.00 8 12,930.00

Percent of Current Operating Expenses to Collections 12.095% 12.793% Percent of Total Expenditures to Collections ._ 12.489% 13.064%

TABLE 68 Extra Help

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries „ ....$..„ 8 214.50 TOTAL EXPENDITURES §..._ 8 214.50

TABLE 69 Oklahoma Tax Commission Audit

Fiscal Year Fiscal Year CURRENT OPERATING EXPENSES 1938-1939 1939-1940 Salaries ... 8 5,489.44 8 9,578 58 Supplies — 101.70 196 34 Miscellaneous Expenses 12.50 TOTAL .....$ 5,603.64 8 9,774.92

CAPITAL OUTLAY Furniture, Fixtures, and Equipment 81.05 TOTAL EXPENDITURES S 5,603.64 8 9,855.97

CHAPTER IV

Administration of the General Property Tax

This Chapter is devoted to a discussion of property tax administration in Oklahoma. Notwithstanding the reductions that have been made in property tax levies in recent years, and the tendency to remove more and more property from the tax rolls through tax exemption, the general property tax continues to produce more revenue than any other tax levied in this State. During the fiscal year ending June 30, 1939, collec­ tions from this source accounted for 31.64% of all taxes col­ lected by State and local governments in Oklahoma, and 52.- 81% of all revenues of local governments only. These per­ centages, while not as high as that in many states, are suffi­ ciently high to indicate the importance of this tax in our revenue system. A brief description of the process of assessment and equalization of property for taxation and the method of deter­ mination of the tax levies in this State is probably appropriate before discussing the relationship of the Oklahoma Tax Com­ mission to this process. The reader will be assisted in under­ standing the procedure of assessment and equalization by Chart 9, which is presented on page 120. Process of Assessment and Equalization All property subject to taxation in Oklahoma, with the exception of that of railroad and public service corporations, is assessed by the county assessors. Following this original as­ sessment, the assessment rolls are passed to the county board of equalization, which has authority to "equalize, correct, and adjust the assessed valuation of real and personal property of any taxpayer by raising or lowering the valuation of the property, real or personal, to conform to the fair cash value thereof, as defined by law, and to add omitted property." This board is authorized to hear complaints, to order whatever ad­ justment it thinks fair, and to have the assessment rolls cor­ rected accordingly. Provision is made for an appeal from the action of the county board of equalization to the district court, and thence to the Supreme Court. After the county board of equalization has completed its work of adjusting and equalizing assessments within the coun­ ty, the county assessor corrects and revises the assessment rolls accordingly and prepares an abstract of them, which is certi­ fied to the Oklahoma Tax Commission. The Commission, in turn, lays its findings and recommendations before the State Board of Equalization, which is empowered to adjust and 119 120 ADMINISTRATION OF THE GENERAL PROPERTY TAX

CHART 9 ' THE PROCESS OF ASSESSMENT AND EQUALIZATION IN OKLAHOMA

SUPREME

COURT \ \

STATE BOARD OF EQUALIZATION MAKES ORIGINAL ASSESSMENT OF PUBLIC SER __^ VICE CORPORATION PROPERTY; REVIEWS AND 1I EQUALIZES ASSESSMENTS BETWEEN COUNTIES j AND CLASSES OF PROPERTY. ' 1 < a - > 2 J -1 -1 70 w ~ o i i p PI -1 < OKLAHOMA TAX COMMISSION > DISTRICT RECOMMENDS TO STATE BOARD Z OF EQUALIZATION: >< 1. VALUATIONS OF RAILROADS AND g u COURT H 5 P PUBLIC SERVICE CORPORATIONS. o < H 2. EQUALIZATION OF ASSESSMENTS OF H COUNTIES AND CLASSES OF PROPERTY. > O Z c o n H o 3 H c 0 H z o < k >

u O O " COUNTY BOARD OF EQUALIZATION r O a r !J o > ^- EQUALIZES ASSESSMENTS OF « m a INDIVIDUALS, CLASSES OF PROPERTY o o o h Ut AND SMALLER SUB-DIVISIONS. o 2 o 2 5 z O < -H r X t- t" i k

1 ' COUNTY ASSESSOR <' TRANSMITS ORIGINAL 3^ ASSESSMENTS TO COUNTY BOARD OF EQUALIZATION.

' ADMINISTRATION OF THE GENERAL PROPERTY TAX 121 equalize such assessments between counties and classes of property. Final valuations, as equalized and adjusted by the State Board of Equalization, are then transmitted to the coun­ ty assessor. The original assessment of the property of railroads and public service corporations is made by State agencies rather than by local officials, the obvious reason for this being the difficulty of securing an adequate and equitable assessment of the property of railroads, utilities, etc., which may extend into many counties, at the hands of as many county assessors. The state agencies which perform this function are the Okla­ homa Tax Commission and the State Board of Equalization. The function of the Oklahoma Tax Commission in this connection is described more in detail below. It will suffice here merely to state that the Commission acts as a fact-finding body for the State Board of Equalization. This Board ultimately fixes the assessments of these properties, after which they are certi­ fied to the county assessor to be spread upon the tax rolls. The law also provides for an appeal to be taken from the action of the State Board of Equalization to the Supreme Court. Process of Determining Tax Rates The rates of tax that are to be levied in each county and subdivision cannot be determined until the basis of the tax, or total assessed valuation, is known. After all assessments have been made and equalized in the manner described above, the county assessor transmits the assessed valuation of each tax­ ing unit of local government to the county excise board, which is charged by law with the duty of determining the rates of tax to be charged within each taxing unit The governing boards of all subdivisions of government (county commissioners, city council, school boards, etc.) trans­ mit within certain dates prescribed by law what are commonly referred to as their "budgets." These contain (1) a financial statement, including the income received from all sources and the manner and purpose of disbursement, (2) a report of ex­ penditures classified by departments and purposes, and (3) a statement of estimated needs for the ensuing fiscal year, classi­ fied by departments and by purposes of expenditure within each department. The county excise board, having received the total as­ sessed valuation of each taxing district as adjusted and equal­ ized, and having received the budget of each such taxing dis­ trict, proceeds to determine the rate of tax to be charged against all taxable property within each district and the amount of appropriation of each subdivision. In performing this function, the county excise board must follow the consti­ tutional provisions placing certain definite limitations on prop­ erty tax rates, and must be guided by numerous other laws and court decisions construing them. 122 ADMINISTRATION OF THE GENERAL PROPERTY TAX

CHART 10 THE PROCESS OF DETERMINING TAX RATES IN OKLAHOMA

SUPREME COURT

MAY BE APPEALED TO WITHIN TEN DAYS

A

COURT OF TAX REVIEW

HOLDS HEARINGS ON PROTESTED 1 ITEMS AND LEVIES, AND RENDERS ' DECISIONS AS TO THEIR LEGALITY 1 Z 5 O •< a. o -k | Q. Q X Z o < STATE AUDITOR o z o o HOLDS BUDGETS OPEN FOR o > TAXPAYERS' INSPECTION FOR FORTY DAYS. o

I o a. a. > o 8 r o J\ r I

_£OP Y O F DECISIO N CERTIFIE D T COUNT CLER K s f o COUNTY EXCISE BOARD z COUNTY CLERK FIXES TAX LEVIES BASED UPON TOTAL 2 a GIVES NOTICE THAT LEVIES VALUATIONS AND ESTIMATED NEEDS SUBMITTED BY GOVERNING BOARDS; MAY CUT BUDGETS ONLY -< ARE READY FOR INSPECTION WHEN LEVY EXCEEDS LEGAL LIMITATIONS; LEVIES > GO TO STATE AUDITOR, COUNTY CLERK AND c COUNTY ASSESSOR ^ \ \

I COUNTY ASSESSOR

TRANSMITS VALUATION OF EACH LOCAL UNIT TO THE EXCISE BOARD ADMINISTRATION OF THE GENERAL PROPERTY TAX 123 When the rates of tax have been fixed and the appropria­ tions made by the county excise board, this information is certified to the county assessor and to the State Auditor. The county assessor begins immediately the preparation of the tax rolls for delivery to the county treasurer, who collects the tax. The certified copies of the budgets filed with the State Auditor are held at the State Capitol for a period of forty days to en­ able any taxpayer to examine them and protest any levy or appropriation affecting his property. At the close of the forty-day protest period all protests are reviewed by the Court of Tax Review, which renders deci­ sions as to the legality of the appropriations and levies. Copies of the decisions of this Court are transmitted to the county assessor and county treasurer, who correct the tax rolls ac­ cordingly, and to the county clerk, who corrects the levies and appropriations set forth on the budgets of the taxing district affected. The filing of a protest against a levy does not stay the collection of the tax. The county treasurer merely sets aside such collections pending the outcome of the protest, and if the protest is successful the money thus impounded is re­ turned to all taxpayers who have paid it and filed claims therefor. A successful protest by one taxpayer inures to the benefit of all taxpayers similarly situated. Appeal may be taken from the Court of Tax Review with­ in ten days to the Supreme Court, in which case all local offi­ cials will be governed by the decision rendered by the Su­ preme Court. The process of determining the rates of tax is graphically presented in Chart 10, on page 122. Function of the Oklahoma Tax Commission in the Administration of the General Property Tax Contrary to general opinion, the work of the Commission is by no means limited to the collection of the consumers tax, income tax, gasoline tax, and other special taxes levied by the State. A function of almost equal importance is that relating to the assessment of the property of railroad and public serv­ ice corporations and to the equalization of property locally assessed. This can best be stated by emoting the statute itself: "Said Commission shall render its findings as to the assessment of all railroad and public service corporation property; and all lists, schedules, reports and returns, which, by law, such corporations are required to file with any officer or agency of the State, in relation to the assessment of such property, shall, instead, be filed with said Commission, in the manner and within the time now fixed by law. "Said Commission shall also render its findings as to the adjust­ ment and equalization of the valuation of real and personal property of the several counties of the State; and all lists of taxable property of the several counties, which, by law, county officials are required to file with any officer or agency of the State shall, instead, be filed with the said Commission, within the time and in the manner now fixed by law. 124 ADMINISTRATION OF THE GENERAL PROPERTY TAX

"All duties, powers and authority of all officers and agencies of the State, relating to the assessment of railroad and public service corporation property and to the adjustment and equalization of the valuation of real and personal property of the several counties of the State, which have been conferred upon them, and vested in them, by law, are hereby transferred to, conferred upon and vested in, said Commission; excepting only the duties, powers and authority of the State Board of Equalization, as fixed and defined by Section 21, Article X, of the Constitution. "In the assessment of all property which it is their duty to as­ sess for taxation, all county officers shall continue to perform all the duties required of them and to exercise all the power and authority vested in them, by law, except that they shall act under the direction of said Commission and under rules and regulations to be prescribed by it, not inconsistent with existing laws. "The findings of said Commission as to the assessment of railroad and public service corporation property and as to the adjustment and equalization of the valuation of real and personal property of the several counties of the State, shall, by said Commission, be laid before the State Board of Equalization as recommendations for its final action under Section 21, Article X, of the Constitution." (Sec. 12296, 0. S. 1931.) It will thus be seen that the duties of the Commission with reference to the administration of the general property tax are threefold: (1) To assist the State Board of Equalization in the assessment of railroad and public service corporations. (2) To assist the State Board of Equalization in the equalization, by counties and by classes of property, of property locally as­ sessed. (3) To assist the county assessors and county boards of equalization in the performance of their duties. A short discussion of these duties is given below, followed by an explanation of the tables presented at the close of this Chapter. Although the above mentioned duties are separate and distinct, they do have a very close relationship to each other. Railroad and public service corporation assessments should be made with the view of equalizing these assessments with those of other property locally assessed in order that all classes of taxpayers shall, as nearly as possible, pay their just propor­ tion of taxes. It is thus evident that the increases and decreases in the equalization of assessments by counties and by classes of property are affected by the assessment of railroad and public service corporations. Likewise, the increases and de­ creases recommended by the Commission in equalizing assess­ ments between counties and classes of property are dependent to a large degree upon the results obtained by the Commission in assisting and cooperating with local officials in the assess­ ment of property which it is their duty to assess. The better the quality of the original assessment made by local officials, the less equalizing is required by agencies of the State. ADMINISTRATION OF THE GENERAL PROPERTY TAX 125

Assessment of Railroad and Public Service Corporations The Commission believes that the assessments of railroad and public service corporations are fairly well equalized, but each year we find a few companies entitled to some reduction and a few which have theretofore been underassessed. Also, there is normally some new construction and some abandon­ ment or removal of property previously in use, which results in some change in assessments from year to year. The process of equalization is therefore a continuous one. The Commission expects each year to show an improvement in the assessment of railroad and public service corporation property. It should be understood that the Commission does not make any assessment of railroad and public service property, this duty being placed on the State Board of Equalization by our Constitution; but the Commission does make all necessary investigations, holds hearings, and makes recommendations to the State Board of Equalization as to the amount of assess­ ment of each company. Equalization of Property Locally Assessed It is sometimes asserted that there is no longer any reason for an equalization by the State of property locally assessed, since the abolition of the property tax for State purposes by constitutional amendment in 1933. But as a matter of fact there are several reasons why the State should continue to equalize local assessments. For one thing, the Constitution and statutes require the State Board of Equalization to do this. Another reason for a State Equalization of local assessments lies in the necessity for an equalization between property locally assessed and that of railroad and public service corporations, which are assessed by the State Board of Equalization. Before there can be an equalization between these two types of property, it is neces­ sary that the assessment of both be subject to adjustment and control by some one agency. There can be no equalization between two types of property by a board which has control over but one of them. County boards of equalization cannot change the valuation of railroad and public service corpora­ tions as fixed by the State. County boards, therefore, cannot adjust such valuations to conform to local assessments. If as­ sessments are to be equalized at all, it is necessary that it be done by the State, as now provided. A second and equally powerful argument for State equali­ zation of local assessments lies in the growing financial inter­ est of the State in local government. Even though the state property tax has been abolished, the State now has a greater financial interest than ever in local government and local assessments because of the increasing amounts of state aid returned to counties for schools, roads, or relief purposes. It is not impossible that some counties, with sufficient valuations 12G ADMINISTRATION OF THE GENERAL PROPERTY TAX to care for local needs, might so reduce their assessed valua­ tions as to present a pitiful picture of necessity for state aid; and other needier counties might thus be deprived of assist­ ance. This would be an injustice both to the citizens who paid the state taxes which were being distributed and to those who needed state aid and were unable to get it. During the fiscal year ending June 30, 1940, the State returned over $43,000,000 from all sources to local governments or to individuals therein. This sum is many times the amount formerly collected by the State from all counties under the maximum 3% mill levy which has since been abolished. The Commission recognizes the fact that there is much inequality of assessment within the various classes of prop­ erty in all counties. This condition prevails generally through­ out the State, but it is a situation over which we have no con­ trol except to a very limited degree by assisting the county assessors in improving their original assessments. Assistance to Local Assessing Officials It has been the policy of the Commission to employ valua­ tion engineers whose duty it is, in addition to evaluating the properties of railroads and public service corporations, to as­ sist county assessors and county boards of equalization in evaluating the more intricate and complicated types of indus­ trial properties. This service has, of course, been extended to local assessing officials only upon their request, as the Com­ mission has no desire to force its services upon anyone. Several assessors in counties having large amounts of such property have availed themselves of this service from time to time to good advantage. One of the important aids given county assessors by the Tax Commission was a set of ownership and assessed valuation maps of each county. These were prepared under the Commis­ sion's supervision as a W. P. A. project begun in 1936, with the result that each county now has a map showing the owner­ ship and assessed value of all rural real estate. The county assessors themselves must be relied on to keep these maps up to date, showing changes in ownership taken from the deed records in the County Clerk's office. The Commission is convinced that the best way for the State to improve the quality of property assessments is to adopt measures which will improve the quality of the original assessment. If the original assessment is equitable and fair very little equalizing will need to be done by the agencies of the State. On the other hand, if local assessments are grossly inequitable state equalization can hardly be expected to cure the situation. In short, we are saying that Oklahoma has been running away from the property tax long enough. Tt is time to turn our attention to this tax which supplies more than half the rev- ADMINISTRATION OF THE GENERAL PROPERTY TAX 127 enues of local government in this State, and make it work equitably, as it has been made to work in certain other states which have had the courage to enact necessary property tax reforms. Effect of Homestead Tax Exemption The Commission has published several bulletins showing the effect of homestead tax exemption since this law became effective in 1937. The last of these statistical reports contains data for the years 1937, 1938, 1939, and 1940. The more sig­ nificant facts are presented in this Chapter. Chart 13, on page 194, shows the increasing volume of tax exempt property each year since 1937, resulting from home­ stead tax exemption. Data for each county are to be found in Table 82, on page 211. This table shows the number of rural and urban homes exempted each year, the assessed val­ uation exempted, and the percentage of reduction in the tax base of each county. This table is followed by Chart 14 and Chart 15, which are maps on which are shown the number of homesteads exempted in 1939 and 1940 and reduction in as­ sessed valuations of each county for the same year. The in­ creases in number of homesteads granted exemption, amount of valuation exempted, and percentage of exemption to the total State valuation are as follows: Number of Amount of Percentage of Homsteads Valuation Exemption to Exempted Exempted State Valuation 1937 171,133 $115,177,924 9.48% 1938 181,474 122,010,843 9.97 1939 196,917 130,984,107 10.90 1940 213,264 141,031,644 11.80 Persons desiring more detailed information on the effect of homestead tax exemption may obtain the same by writing the Commission. It will suffice here to point out that home­ stead exemption has caused a steady reduction in the tax base upon which local subdivisions must rely for financial support. This continued loss can, however, be offset by establishment of a scientific system of assessing property in Oklahoma; and such a step would prove, in the long run, to be the most effec­ tive way to balance the State's budget. Administration of the Intangibles Tax House Bill No. 606 (Article 4, Chapter 66, Session Laws, 1939), enacted by the Seventeenth Legislature, levies a spe­ cial low rate tax uniformly throughout the State on intangible personal property. Although this is a new law, it is not a new tax, but merely a modification of the ad valorem tax which has heretofore been levied on the same classes of intangible personal property. No property is taxable under the Act which has not been 128 ADMINISTRATION OF THE GENERAL PROPERTY TAX subject to taxation since statehood and is required to be taxed by the Constitution of this State. No person can pay a greater tax under this Act than he would have paid under the laws previously in effect if he had listed his property and paid taxes in accordance with the provi­ sions of such laws. The only substantial difference between the new intangi­ bles tax and the old laws is that the new intangibles tax law provides much lower rates on most property taxable under the Act and, of most importance, contains the necessary "teeth" for its enforcement. As will be seen below, the new intangibles tax has produced during the first year of its operation consid­ erably more revenue than was produced under the old laws, despite the lower rates of tax levied. Property taxable under the new Act, which is defined therein as "intangible personal property," includes the fol­ lowing: 1. Cash on hand, including cash items such as bank drafts, cashier's checks, personal checks, etc. 2. Money on deposit, including certificates of deposit and postal sav­ ings accounts. 3. Accounts and bills receivable and other credits. 4. Bonds, promissory notes, debentures and other evidences of debt, except those secured by real estate mortgage on real estate in Oklahoma. 5. Shares of stock in foreign corporations which are not domesticated in Oklahoma or do not pay an annual franchise tax in this State or do not pay a property tax in this State. 6. Shares of stock in domestic corporations which do not pay a property tax in Oklahoma. 7. Shares of stock or other written evidences of proportional shares of beneficial interests in joint stock companies, associations, syndi­ cates, express or business trusts, special or limited partnerships, or other business organizations which do not pay a property tax in Oklahoma. 8. Interests in property held in trust or on deposit where the prop­ erty held in trust or on deposit is not taxed in Oklahoma. 9. Final judgments for the payment of money. 10. All annuities and annuity contracts. Cash on hand and money on deposit are taxable at two mills per $1.00 valuation ($2.00 per $1,000). All other in­ tangible personal property, as defined in the Act, is taxable at four mills per $1.00 valuation ($4.00 per $1,000). Prior to the enactment of this law, money on hand or on deposit was taxable under the Money and Credits Tax Law at the same rate provided in this Act, notes of over 8 months' duration and bonds were taxable under the Choses in Action Tax Law at $4.00 per $1,000 on the face amount thereof, and all other intangible personal property was taxable at the regu­ lar ad valorem tax rates which were approximately ten times the rates prescribed in the new law. It was the almost uni- ADMINISTRATION OF THE GENERAL PROPERTY TAX 129 versal experience, not only of Oklahoma but of all other states, that such ad valorem tax rates were prohibitive and even confiscatory, as applied to intangibles, the tax frequently exceeding the annual income from the property. The result was that taxpayers generally did not make full disclosure of such property, and many assessors made little or no effort to enforce the law as it related to intangibles. However, a relatively few taxpayers did list intangible personal property and pay exorbitant taxes thereon, and fre­ quently the existence of such property was discovered and as­ sessed by tax ferrets or other assessing officers. But such iso­ lated instances of enforcement were the exception rather than the rule, and the net result was that under the old laws some taxpayers paid prohibitive taxes on intangible personal prop­ erty, while the vast majority escaped taxation on such prop­ erty altogether. The primary purpose of the new law was to eliminate the injustices under the old laws and to substitute a fair tax on intangible personal property with rates sufficiently low to per­ mit payment of the tax without hardship or injustice to any taxpayer. It was felt that such a low rate tax could be en­ forced and that taxpayers generally would appreciate its fair­ ness and welcome the opportunity to list such property at its actual value and pay the tax thereon. It was also hoped that the increased revenues to local subdivisions under this new method of taxing intangible wealth might help offset revenues lost by reason of the exemption of homesteads from taxation. One year's assessment has now been made under the new law. The total assessed valuation of intangible personal prop­ erty for 1940 was $434,232,616, of which $194,443,181 is tax­ able at the 2 mill rate, and $239,789,435 is taxable at the 4 mill rate. A total of $1,348,042 in taxes will be levied on this valua­ tion. Table 83, on page 221, sets forth the total valuation of intangibles by counties, and the tax to be levied thereon. Tulsa County, with an intangibles assessment of $140,919,849, was the highest in the State, followed by Oklahoma County, which reported a total assessment of $84,392,013 of intangible per­ sonal property. The tax levied on this intangible wealth is $462,400 in Tulsa County and $269,032 in Oklahoma County. The total assessed value of intangible personal property in 1940 was 36.33% of the total State valuation of tangible real and personal property, which is subject to normal ad valorem tax rates. In two counties the volume of intangibles rendered for assessment exceeded the real and personal coun­ ty valuations. An analysis of intangible personal property assessments by classes of property may be seen in Table 84, on page 223. This table discloses the volume of property assessed locally 130 ADMINISTRATION OF THE GENERAL PROPERTY TAX within each county. Intangibles of railroads and public service companies, which are assessed by the State Board of Equali­ zation, were incapable of being accurately classified by coun­ ties, but have been added to the total at the bottom of Table 83. Intangibles assessed in 1940 are summarized below, by classss of property: Taxable at 2 Mill Rate Cash on Hand $ 3.664,570 Bank Drafts, Etc. 1,245,634 Other Cash Items 1,388,321 Money on Deposit 188,144.656

Total $194,443,181 Taxable at 4 Mill Rate Accounts Receivable $ 84,835,048 Notes Receivable 46,749,204 Bonds, Debentures, Etc. 17.952,958 Corporate Stocks 77,431,942 Other Business Interests 2.243,265 Judgments 712,676 Annuities 9,864,342

Total $239,789,435 It is difficult to compare the revenue to be derived under the new law with that collected under the old laws on the same classes of property. The money and credits and choses in action tax laws have each been producing somewhat less than $100,000 per year; and as nearly as can be determined, the tax heretofore levied on intangibles at regular act valorem rates may have approached, but certainly did not exceed $400,000 per year. The tax levied under the new intangibles tax law, amounting to $1,348,042 in 1940-41, will therefore produce during the first year of its operation at least $750,000 more than has been collected under the old laws. This may be expected to increase considerably in future years as ad­ ministration of the tax improves, and it becomes evident that the intangibles tax has become an established part of the State's tax system and is not to be repealed or drastically re­ vised at each legislative session, so that a large volume of capi­ tal which has taken flight from Oklahoma may be induced to return. The Commission particularly desires to call attention to the great increases in assessments of certain classes of prop­ erty during the first year of the intangibles tax law. Annuities, which in past years had almost uniformly es­ caped taxation, amounted to $9,864,342 in 1940, the tax on which was $39,457.37 under the 4 mill rate. Accounts receivable were assessed bj^ county assessors in 1939 at not to exceed $6,000,000, as nearly as can be de­ termined from assessment abstracts filed with the Commission. Just how far this was below their actual value is indicated by ADMINISTRATION OF THE GENERAL PROPERTY TAX 131 the fact that the volume of accounts receivable listed with county assessors in 1940 under the intangibles tax law in­ creased to $78,343,200. Adding the accounts receivable of public service companies assessed by the State Board of Equal­ ization, we obtain a total assessment for this class of property in 1940 of $84,835,048. Investments in foreign corporations totaled only $784,089 in 1939. It is possible that a small additional volume of stock in foreign corporations may have been classified under "Se­ curities" by some county assessors, but the total volume of stocks in foreign corporations taxable on an ad valorem basis certainly did not exceed $1,000,000 in 1939. In 1940, under the provisions of the new intangibles tax law, the total assess­ ment of stocks in foreign corporations amounted to $77,431,- 942—over 77 times the assessment of the previous year. This is indicative of the extent to which the tax was evaded or avoided prior to enactment of this law. It should also be borne in mind that many persons of wealth felt obliged to maintain their legal residence in other states which either taxed their intangible wealth fairly or ex­ empted it entirely, with the result that Oklahoma also suffered a loss in income taxes and, upon the death of such persons, in estate taxes. The intangibles tax law should therefore be of benefit to the State, not only in the increased tax immediate­ ly produced, but also in causing many persons of wealth to re-establish their domicile here, thus bringing capital back to Oklahoma and increasing income and estate tax collections in future years. Explanation of Tables All railroad and public service corporations are required by law to file annual returns listing and valuing their taxable property. Table 70, on page 135, contains a comparison for 1939 and 1940 of valuations rendered by these taxpayers, val­ uations recommended by the Commission, and the assessed valuation as finally determined by the State Board of Equaliza­ tion. In 1939 these companies rendered an aggregate valuation for tax purposes of $218,799,736.80, which was increased to $285,872,555.00 by the Commission—an increase of $67,072,- 818.20 or 30.65%. For 1940 the valuation of $211,721,742.27 originally rendered by the companies was increased by the Commission to $284,030,435.00. This was an increase of $72,- 308,692.73, or 34.15%. It will be seen that the State Board of Equalization accepted the valuations exactly as recom­ mended by the Commission in 1939 and with very little change in 1940. The assessed valuations of railroads and public serv­ ice companies as finally determined by the Board totaled $285,872,555 for 1939 and $284,038,369.00 for 1940. Inasmuch as the property tax is employed exclusively for 132 ADMINISTRATION OF THE GENERAL PROPERTY TAX the use of local governments the importance to local subdi­ visions of this phase of the Commission's work can readily be seen. The average property tax rate throughout the State during the 1939-40 fiscal year was 3.71%. Applying this av­ erage rate to the $72,308,692.73 increase in 1940 valuations of public service corporations, we find that an additional tax of $2,682,652.50 was levied by local subdivisions upon this type of property, probably none of which would have been levied and collected had it not been for the work of the Com­ mission. Table 71 is a statement of the assessed valuation of each railroad and public service corporation in each county in Okla­ homa for 1939 and 1940. This table begins on page 136. * * * Table 72, on page 167, is a statement of the assessed val­ uation of each railroad and public service corporation, classi­ fied by class of business, for 1939 and 1940. * * * Table 73, beginning on page 174, is a statement of the assessed valuation of each railroad, by lines and by class of property, for the year 1940. This exhibit shows the total mileage of main and side track and the assessed valuation per mile of each railroad in the State. The total assessed valua­ tion of all buildings and other real estate owned by each rail­ road is also given. The assessed valuation per mile of main track includes the right of way, track, grade, telegraph lines, rolling stock, and movable personal property. No separation is made in the valuation placed upon these several items. * * * The assessment placed upon railroads, real estate, per­ sonal property, and upon each of the eight classes of public service corporations from 1930 to 1940, inclusive, is presented in Table 74. This will be found on page 181. The increase or decrease in each type of property and in the total assessment of all taxable property in Oklahoma is set forth in this table, and is graphically depicted in Chart 11 on the page following. The reduction in assessed valuations that began in 1931 has continued year after year with only an occasional halt. A new factor—homestead exemption— appeared for the first time in 1937. The increased reduction in real property assessments made by the exemption of home­ steads since 1937 is very apparent in Chart 11. The same information in the form of percentages of the assessment of each class of property to the total assessment of all taxable property is given in Table 75 on page 184. Chart 12, following Table 75, shows the percentage in­ crease or decrease in the assessment of real estate, personal property, railroads, and all public service corporations from ADMINISTRATION OF THE GENERAL PROPERTY TAX 133 1930 to 1940, using 1930 as the base (1930=100%). This chart discloses that the assessed valuation of all classes of property declined 35.46% from 1930 to 1940; that the assess­ ment of real estate declined some 36%; that personal prop­ erty assessments were about 52% less in 1940 than in 1930; that railroad assessments were down 40% under those of 1930 ; and that public service corporation assessments for 1940 were approximately 11% higher than in 1930. In analyzing these data it should be kept in mind that there was some change from year to year in the physical property included within each of these classes; that is, the property assessed in 1940 was not identical with that assessed in 1930. The increases or decreases noted were, consequently, not solely the result of increases or decreases in the value of the same property. * * * Table 76, on page 186, is a statement of the total assessed valuation of railroad and public service corporations, by coun­ ties and by classes of public service companies, for 1939. The same information for the year 1940 is contained in Table 77, on page 188. * * * Following the two above mentioned tables, there are shown the valuations of real and personal property, by coun­ ties, as equalized by the State Board of Equalization for 1939 and 1940. This information appears in Table 78 and Table 79 on pages 190 and 192, respectively. In each of these tables the valuation of each county is classified by land, improvements on land, city or town lots, improvements on city or town lots, and by personal property. The number of taxable acres exclusive of city and town lots is also shown, together with the combined valuation of all taxable real and personal property. The percentage of the assessed valuation of each major class of property to the total State valuation is presented in Chart 13, on page 194. This chart likewise shows the propor­ tion of homestead exemptions to total State valuations for the four years. Real estate constituted 51.32% and 51.28% of total State valuations in 1939 and 1940, respectively, after homestead valuations were deducted. Personal property com­ prised 13.99% of the total in 1939 and 13.16% in 1940. Rail­ roads and public service corporations accounted for 23.79% of the total in 1939 and 23.76% of the total in 1940. * * * Tables 80 and 81 show the assessments of the various classes of personal property, as fixed by the State Board of Equalization, within each county in Oklahoma for the years 1939 and 1940. The amount of exemption allowed the heads of families for household goods, tools, and livestock ($100), and the $200 additional exemption allowed the veterans of all wars, or 134 ADMINISTRATION OF THE GENERAL PROPERTY TAX their widows, resulted in the reduction of taxable personal property by $21,776,711 in 1939 and $23,352,739 in 1940. Livestock seems to be generally assessed in all counties. Poultry was not assessed in 33 counties in 1939 and in 24 counties in 1940. In a number of counties in which no poul­ try was assessed, poultry equipment was assessed. Radios were not separately listed in about half of the 77 counties; and airplanes were assessed for taxation in 21 counties in 1940. The total volume of securities assessed for ad valorem taxation in Oklahoma in 1939 amounted only to $4,738,309, and investments in foreign corporations were assessed in the same year for $784,089. These totals are in sharp contrast to the assessment of stock in foreign corporations in 1940 under the new intangibles tax law in the sum of $77,431,942 (See Table 84). Capital employed in merchandising comprises the largest single class of personal property. This was assessed at $40,- 995,579 in 1939 and $37,990,197 in 1940. This class of prop­ erty is assessed in each county. Next largest in volume are cattle, household equipment, and crude oil in storage. Oil refineries in Oklahoma were assessed for $10,999,100 in 1939 and $11,227,298 in 1940, while privately owned pipe lines (as distinguished from common carriers) were assessed for $4,334,438 and $4,286,876, respectively, during the bien­ nium. Gasoline plants were assessed for $5,438,042 in 1939 and $5,217,809 in the year following. The total assessed value of all cotton seed oil mills in Oklahoma is listed at $360,- 095 for 1939 and $321,300 in 1940. A comparison of assessments of the same classes of prop­ erty in various counties will reveal wide discrepancies and variations in assessment practices. One would not suppose, for instance, that household equipment in Tulsa County is worth more than that in Oklahoma County, and doubtless it is not; yet it is assessed for considerably more. In 1940 household equipment was assessed at $1,675,234 in Oklahoma County and $2,798,758 in Tulsa County. Musical instruments in Okmulgee County were assessed at $78,751 in 1940, while musical instruments in Oklahoma County were assessed at $50,811; and the same class of property was assessed for $173,146 in Tulsa County and $89,398 in Washington County. Many other disparities of similar nature are observable in Tables 80 and 81. The need for a better equalization of per­ sonal property assessments between counties is obvious; and there is probably an equally great variation in assessments of the same class of property within the same counties. d

iz; TABLE 70 i—i Comparison of Company Renditions, Oklahoma Tax Commission Recommendations, and Assessments by State Board of Equalization of the Several Classes of Railroad and Public Service Corporations > OI—i 1939 1940 Oklahoma Tax Oklahoma Tax o Commission Assessment by Commission Assessment by *] Company Piecommenda- State Board of Company Recommenda­ State Board of Rendition tion Equalization Rendition tion Equa zation i w Railroad Companies.. I 82,889,996.60 $115,006,146.00 $115,006,146.00 76,573,450.00 $114,190,673.00 $114,190,673.00 Express Companies 131,048.35 399,982.00 399,982.00 129,157.26 399,982.00 399,982.00 H Electric Light, Heat, Water, Power, and Gas Companies.. 56,798,857.20 69,006,305.00 69,006,305.00 56,643 964.79 69,631,117.00 69,631,117.00 O Oil and Gasoline Pipe Line Companies 41,231,389.00 55,999,704.00 55,999,704.00 39,770 ,860.37 53,977.139.00 53,985,073.00 M Gas Transmission Companies 11,662,396.00 14,908,021.00 14,908,021.00 11,201 ,937.05 14,889,689.00 14,889,689.00 Street and Interurban Railway Companies... 974,457.00 1,631,681.00 1,631,681.00 946 ,968.00 1,520,581.00 1,520,581.00 Sleeping Car Companies.. 378,703.00 584,201.00 564.201.00 357. 631.46 559,570.00 559,570.00 Telephone Companies 22,980,735.19 26,032,265.00 26.032,265.00 24,404. 358.78 26,653,934.00 26,653,934.00 > Telegraph Companies 1,724,518.46 2,297.500.00 2,297,500.00 1,686: 057.68 2,184,000.00 2,184,000.00 F Toll Bridges 27,636.00 26,750.00 26,750.00 7. 358.88 23,750.00 23.750.00 hj W TOTAL .....$218,799,736.80 $285,872,555.00 $285,872,555.00 $211,721,742.27 $284,030,435.00 $284,038,369.00 o hiH

K| > X 136 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 71 Assessed Valuation of Each Railroad and Public Service Corporation in Each County

ADAIR COUNTY 1939 1940 Kansas City Southern Railway Co. $1,073,326 $1,073,456 Public Service Co. of Okla. 96,017 91,023 Pullman Company 10,986 10,895 Railway Express Agency, Inc. 4,316 4,351 Siloam Springs Telephone Co. 178 242 Southwestern Bell Telephone Co. : 26,306 25,285 Stilwell Telephone Co. 4,500 4,500 St. Louis-San Francisco Railway Co. 200,405 200,405 Western Unjpn Telegraph Co. 21,630 20,985 TOTAL $1,437,664 $1,431,142

ALFALFA COUNTY Alfalfa County Electric Co-op. $ 89,388 $ Alfalfa Electric Co-op., Inc. 74,122 Aline Telephone Co. 2,020 2,200 Amorita Telephone Co. 1,500 1,500 Baltic Operating Co. 4,045 4,045 Chicago, Rock Island and Pacific Railway Co. 348,467 348,311 Cities Service Gas Co. 124,982 122,828 Goltry Telephone Exch. 1,792 1,805 Helena Telephone Co. 2,500 2,500 Jet .Rural Telephone Co. 3,325 3,153 North Union Telephone Co. 2,500 Oklahoma Gas and Electric Co. 105,629 ' 113,108 Pullman Company 1,148 1,139 Railway Express Agency, Inc. 9,099 9,172 Santa Fe System 1,064,143 1,064,189 Southwestern Bell Telephone Co. 96,028 94,878 St. Louis-San Francisco Railway Co. 365,820 365,955 Western Light & Telephone Co. 2,702 2,740 Western Union Telegraph Co. 19,937 20,061 Zenith Gas System, Inc. _. 39,241 40,276 TOTAL $2,284,266 $2,271,982

ATOKA COUNTY American Telephone and Telegraph Co. $ 65,866 $ 67,228 Chicago, Rock Island and Pacific Railway Co. 24,690 2,020 Civic Gas Co. 22,500 Gulf Refining Co. 69,635 66,181 Kansas, Oklahoma & Gulf Railway Co. 83,685 86,239 Missouri-Kansas-Texas Railroad Co. 1,737,694 1,723,733 Postal Telegraph-Cable Co. 10,950 10,939 Public Service Co. of Okla. 128,499 127,518 Pullman Company 10,583 10,495 Railway Express Agency, Inc. 3,817 3,847 Southeastern Gas Co. 20,175 13,731 Southwestern Bell Telephone Co. 52,907 51,655 Stringtown Telephone Co. 425 269 Texas Pipe Line Co. of Okla. 67,908 68,478 Western Union Telegraph Co. _ 23,273 22,558 TOTAL 82,300,107 $2,277,391

BEAVER COUNTY Beaver, Meade and Englewood Railroad Co. $ 103,313 $ 86,224 Cimarron Utilities Co. 64,648 65,493 Madison Telephone Exch. 405 317 Missouri-Kansas-Texas Railroad Co. 316,354 309,056 Natural Gas Pipe Line Co. of America 975,000 975,000 Northern Natural Gas Co. 640,000 640,000 Oklahoma Electric & Water Co. 133,794 133,069 Panhandle Eastern Pipe Line Co. 95,578 95,508 Panhandle Public Service Co. 2,914 2,914 Phillips Pipe Line Co. . 145,638 147,070 Railway Express Agency, Inc. 3,017 3,041 ADMINISTRATION OF THE GENERAL PROPERTY TAX 137 TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Southwest Telephone Co., The $ 3,390 S 3,373 Southwestern Associated Telephone Co. 23,013 22,161 Southwestern Bell Telephone Co. 22,984 22,463 Texoma Natural Gas Co. 71,650 71,650 Western Union Telegraph Co. 5,490 5,321

TOTAL $2,607,188 $2,582,660

BECKHAM COUNTY American Telephone and Telegraph Co. $ 79,712 $ 86,558 Carter Telephone Co. 2,000 Central States Power & Light Corp. 128,808 133,095 Central States Power & Light Corp. of Okla. 83,252 79,079 Chicago, Rock Island and Pacific Railway Co. 709,168 708,613 Consolidated Gas Utilities Corp. 248,929 237,110 Lone Star Gas Co. 31,096 28,834 Missouri-Kansas-Texas Railroad Co 274,485 267,817 Northfork Electric Co-op., Inc. 19,617 Pullman Company 10,787 10,698 Railway Express Agency, Inc. 5,122 5,163 Sentinel Rural & Long Distance Telephone Co. 214 214 Southern Oklahoma Utilities Co. 5,139 5,139 Southwest Telephone Co. 8,104 8,244 Southwestern Bell Telephone Co. 187,047 188,920 Southwestern Light & Power Co. 297,759 295,481 Southwestern States Telephone Co. 172 177 Standard Telephone & Telegraph Co. 3,000 Strickland Telephone System \ 633 550 Utilities Production Corp. 8,654 7,384 Western Union Telegraph Co. 9,178 8,924 White Gas and Fuel Co. 3,098 3,098

TOTAL $2,094,357 $2,096,715

BLAINE COUNTY Caddo County Electric Co-op. $ 3,564 S Caddo Electric Co-op. 5,015 Canton Service Corp. 8,000 8,'000 Chicago, Rock Island and Pacific Railway Co. 656,469 651,927 Cimarron Electric Co-op. 36,455 Consolidated Gas Utilities Corp. 332,298 317',507 Consumers Rural Electric Co. 23,664 Geary Telephone Co. 5,728 5,728 Homestead Rural Telephone Co. 400 400 Mutual Telephone Co of Okeene 13,948 14,154 Oakwood Telephone Co. 24 27 Oklahoma Gas and Electric Co. 74,002 74,390 Pullman Company 2,187 2,168 Railway Express Agency, Inc. 6,918 6,974 Santa Fe System 115,628 115,685 Southwestern Bell Telephone Co. 35,745 36,331 St. Louis-San Francisco Railway Co. 553,934 553,901 Western Light & Telephone Co. 45,784 47,850 Wsetern Union Telegraph Co. 20,163 19,900

TOTAL $1,898,456 $1,896,412

BRYAN COUNTY Achille Telephone Co. $ 420 $ 450 American Telephone and Telegraph Co. 163,114 167,508 Bokchito Telephone Co. 500 500 Bryan-Fannin Bridge 5.000 5,000 Calera Telephone Co. 450 495 Colbert Telephone Co. 748 1,500 Community Natural Gas Co. 103,417 106,086 Kansas, Oklahoma & Gulf Railway Co. 318,044 325,710 Kenefick Telephone Co. 200 200 Lone Star Gas Co. 67,320 66,726 Missouri-Kansas-Texas Railroad Co. 1,267,602 1,258,664 138 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Oklahoma Gas and Electric Co. $ 340,141 $ 354,071 Oklahoma Pipe Line Co. 11,986 73 Lewis Pope Telephone Co. 525 525 Postal Telegraph-Cable Co. 8,064 8,056 Pullman Company 9,527 9,448 Railway Express Agency, Inc. 7,410 7,469 Southwestern Bell Telephone Co. 207,235 213,241 St. Louis-San Francisco Railway Co. 726,010 706,996 Texas Pipe Line Co. of Okla. 140,165 141,734 Western Union Telegraph Co. 37,465 35,996

TOTAL $3,415,343 $3,410,448

CADDO COUNTY American Telephone and Telegraph Co. $ 52,733 $ 54,052 Anderson-Prichard Pipe Line Corp. 31,072 35,244 Apache Gas Co. 8,025 Apache Telephone Co. 5,179 5,179 Bridgeport Telephone Co. 750 750 Caddo County Electric Co-op. 56,253 Caddo Electric Co-op. 75,911 Carnegie Telephone Co. 7,649 7,649 Chicago, Rock Island and Pacific Railway Co. 1,130,540 885,170 Consolidated Gas Utilities Corp. 38,790 44,214 Cyril Telephone Co. 2,106 2,101 Eakly Telephone Co. 331 317 Gracemont Telephone Co. 900 900 Hinton Telephone Co. 6,500 6,500 Hydro Telephone Co. 2,650 2,650 Little Nick Oil Co. 9,852 4,043 Lookeba Telephone Co. 1,680 1,680 Oklahoma Natural Gas Co. 47,816 56,008 Oney Telephone Co. 800 800 Pullman Company 3,578 3,547 Railway Express Agency, Inc. 8,257 5,758 Southwestern Bell Telephone Co. 158,532 155,150 Southwestern Light & Power Co. 353,075 342,193 Southwestern States Telephone Co. 7,665 8,014 State Fuel Supply Co. 210,037 209,886 St. Louis-San Francisco Railway Co. 251,710 251,487 Western Light & Telephone Co. 897 870 Western Union Telegraph Co. 34,816 33,773 White Gas and Fuel Co. 4,036 4,036

TOTAL $2,436,229 $2,197,882

CANADIAN COUNTY Earl W. Baker Utilities Co. $ 19,265 $ 26,411 Caddo County Electric Co-op. 6,621 Caddo Electric Co-op. 21,095 Calumet Telephone Co. 2,000 2,000 Canadian Valley Farmers Telephone Co. 3,000 3,000 Chicago, Rock Island and Pacific Railway Co. 1,828,520 1,829,949 Cimarron Electric Co-op. 29,148 Consumers Rural Electric Co. 16,173 Mustang Telephone Co. 860 860 Oklahoma Electric Co-op. 410 Oklahoma Gas and Electric Co. 358,800 356,601 Oklahoma Inter-County Electric Co-op. 512 Oklahoma Natural Gas Co. 160,110 164,571 Oklahoma Railway Co. 129,444 112,415 O. K. Telephone Lines, Inc. 350 350 Postal Telegraph-Cable Co. 403 314 Pullman Company 15,758 15,626 Railway Express Agency, Inc. 4,729 4,766 Southwestern Bell Telephone Co. 281,188 281,939 Southwestern Light & Power Co. 36,569 37,736 St. Louis-San Francisco Railway Co. 114,602 114,602 Union City Telephone Co. 700 700 ADMINISTRATION OF THE GENERAL PROPERTY TAX 139

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Western Light & Telephone Co. $ 2,522 $ 2,452 Western Union Telegraph Co. 27,578 26,867 Yukon Electric Co. 18,500 19,200 TOTAL $3,028,204 $3,051,012

CARTER COUNTY Ardmore-Graham Telephone Co. $ 660 $ 660 Berwyn Telephone Exch. 620 600 Brock Telephone Co. 177 195 Chicago, Rock Island and Pacific Railway Co. 131,251 Cities Service Gas Co. , 660 Empire Pipe Line Co. 11,524 2,005 Graham Telephone Co. 1,315 1,315 Lone Grove Telephone Co. 1,600 2,250 Lone Star Gas Co. 280,961 276,070 Magnolia Pipe Line Co. 332,325 325,341 Mineral Belt Telephone Co. 2,719 3,000 National Refining Co. 4,000 4,800 Oil City Telephone Co. 450 Oklahoma Gas and Electric Co. 682,660 675,373 Oklahoma Natural Gas Co. 472,826 499,300 Oklahoma Pipe Line Co. 605,802 449,290 Postal Telegraph-Cable Co. 5,936 5,930 Pullman Company 5,458 5,412 Railway Express Agency, Inc. 4,106 4,139 Rock Island Oil Co., Inc. 36,822 39,849 Santa Fe System 1,108,720 1,106,715 Shell Pipe Line Corp. 334,699 351,916 Sinclair Refining Co. 509,513 504,246 Southwestern Bell Telephone Co. 358,284 346,439 Standolind Pipe Line Co. 344,627 322,278 St. Louis-San Francisco Railway Co. 26,453 169,393 Texas Pipe Line Co. of Okla. 586 590 Western Union Telegraph Co. 20,564 20,005 Woodford Telephone Co. 620 620 TOTAL $5,285,278 35,118,391

CHEROKEE COUNTY East Central Okla. Electric Co-op., Inc. $ $ 446 Hulbert Telephone Co. 875 850 Oklahoma Gas and Electric Co. 6,294 6,319 Public Service Co. of Okla. 52,232 52,654 Railway Express Agency, Inc. 3,192 3,218 Southwestern Bell Telephone Co. 45,505 46,085 St. Louis-San Francisco Railway Co. 479,614 479,610 Western Union Telegraph Co. 11,686 11,325 TOTAL $ 599,398 $ 600,507

CHOCTAW COUNTY Choctaw Telephone Co. $ 600 $ 625 Community Natural Gas Co. 45,724 46,668 Gulf Refining Co. 233,056 221,618 Lone Star Gas Co. 27,927 27,722 Oklahoma Pipe Line Co. 18,236 126 Public Service Co. of Okla 318,068 318,862 Railway Express Agency, Inc. : 4,736 4,774 Southwestern Bell Telephone Co. 81,274 79,117 St. Louis-San Francisco Railway Co 1,050,378 1,027,265 Western Union Telegraph Co. 27,039 26,231 TOTAL $1,807,038 $1,753,008 140 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 CIMARRON COUNTY Beaver, Meade and Englewood Railroad Co. $ 46,750 $ 39,176 Cimarron Utilities Co. 184,610 184,966 Cimarron Utilities Co., Agents 427 420 Keyes Telephone Exch. 660 660 Railway Express Agency, Inc. 7,160 7,218 Santa Fe System 1,281,563 1,281,563 Southwestern Associated Telephone Co. 13,901 13,864 T. & T. Telephone Co. 110 110 Western Union Telegraph Co. 11,039 10,702

TOTAL 81,546,220 $1,538,679

CLEVELAND COUNTY American Telephone and Telegraph Co. $ 27,484 $ 28,013 Anderson-Prichard Pipe Line Corp. 3,863 3,445 Blanchard Telephone Co. 213 213 Capitol Gas Co. 9,915 10,000 Continental Pipe Line Co. 88 89 Empire Pipe Line Co. 2,115 2,247 Magnolia Pipe Line Co. 256,958 256,933 Oklahoma Electric Co-op. 34,790 Oklahoma Gas and Electric Co. 376,314 381,912 Oklahoma Inter-County Electric Co-op. 41,033 Oklahoma Natural Gas Co. 207,875 211,518 Oklahoma Pipe Line Co. 14,670 Oklahoma Railway Co. 85,518 77,539 Postal Telegraph-Cable Co. 10,180 10,170 Pullman Company 5,519 5,473 Railway Express Agency, Inc. 1,515 1,527 Santa Fe System 728,264 728,264 Shell Pipe Line Corp. ___! 118,383 121,355 Sinclair Refining Co. 144,839 128,467 Southwestern Bell Telephone Co. 247,928 259,562 Southwestern States Telephone Co. 12,810 13,164 Standish Pipe Line Co. 9,974 15,427 Standolind Pipe Line Co. 5,269 5,286 Western Union Telegraph Co. 13,405 13,994

TOTAL $ 826,245 $ 797,112

COAL COUNTY American Telephone and Telegraph Co. $ 62,695 $ 64,743 Chicago, Rock Island and Pacific Railway Co. 50,628 5,030 Clarita Telephone Co. 750 790 Cosden Pipe Line Co. 765 Interstate Co-op. Electric & Power Co. 3,851 Kansas, Oklahoma & Gulf Railway Co. 217,000 223,003 Mid-Continent Pipe Line Co. 755 Missouri-Kansas-Texas Railroad Co. 154,962 151,310 Oklahoma City-Ada-Atoka Railway Co. 50,520 50,640 Peoples Electric Co-op. 15,432 Public Service Co. of Okla. 76,212 73,043 Railway Express Agency, Inc. 3,438 3,466 Southeastern Gas Co. 560 381 Southwestern Bell Telephone Co. 68,981 71,430 Standolind Pipe Line Co. 2,845 2,853 Texas Pipe Line Co. of Okla. 133,038 134,236

TOTAL $ 826,245 $ 797,112

COMANCHE COUNTY Anderson-Prichard Pipe Line Corp. $ 28,645 $ 29,062 Cache Electric Co. 2,300 2,300 Cache Telephone Co. 1,650 1,693 Chicago, Rock Island and Pacific Railway Co. 458,426 457,838 Consolidated Gas Utilities Corp. 133,910 133,804 Cotton Electric Co-op. 8,283 ADMINISTRATION OF THE GENERAL PROPERTY TAX 141

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Elgin Telephone Co. $ 1,500 $ 1,500 Faxon Telephone Co. 575 575 Fletcher Light & Power Co. 18,920 18,400 Fletcher Telephone Co. 2,592 2,592 Geronimo Telephone Co. 400 425 Indiahoma Telephone Exch. 1,200 1,200 Magnolia Pipe Line Co. 1,446 Medicine Park Telephone Exch. 1,215 1,215 National Refining Co. 1,000 1,000 Railway Express Agency, Inc. 6,839 6,894 Sinclair Refining Co. 116,163 115,510 Southwest Telephone Co. 2,195 2,214 Southwestern Bell Telephone Co. 261,954 269,541 Southwestern Light & Power Co. 986,149 1,010,470 St. Louis-San Francisco Railway Co. 832,451 832,451 Western Union Telegraph Co. 37,694 36,649 Wolverton Bros. Light & Power Co. 28,712 30,481 TOTAL $2,925,936 $2,964,097

COTTON COUNTY Anderson-Prichard Pipe Line Co. I 7,283 $ 7,390 Chicago, Rock Island and Pacific Railway Co. 232,717 232,717 Community Natural Gas Co. 31,598 32,223 Cotton Electric Co-op. 22,045 Gulf Refining Co. 122 129 Lone Star Gas Co. 193,904 203,677 Magnolia Pipe Line Co. 56,294 52,565 Missouri-Kansas-Texas Railroad Co. 40,116 39,236 98th Meridian Bridge Co. 9,900 9,900 Railway Express Agency, Inc. 1,768 1,782 Sinclair Refining Co. 143,884 100,765 Southwest Telephone Co. 12,493 12,746 Southwestern Bell Telephone Co. 50,591 48,292 Southwestern Light & Power Co. 80,687 79,391 Standolind Pipe Line Co. 48,658 48,817 Western Union Telegraph Co. 6,609 6,410 Wolverton Bros. Light & Power Co. 4,994 9,822 TOTAL $ 921,618 $ 907,907

CRAIG COUNTY Ajax Pipe Line Corp. $ 146,780 $ 123,790 American Telephone and Telegraph Co 305,098 316,144 Big Cabin Telephone Exch. 405 402 Centralia Telephone Co. 60 60 Cities Service Gas Co. 261,652 277,737 Empire District Electric Co. 23,208 20,422 Gas Service Co. 5,803 5,814 Kansas, Oklahoma & Gulf Railway Co. 43,679 44,961 Missouri-Kansas-Texas Railroad Co. 1,219,960 1,211,376 Northeast Okla. Electric Co-op., Inc. 22,639 Postal Telegraph-Cable Co. 5,672 5,667 Public Service Co. of Okla. 147,108 147,522 Pullman Company 14,663 14,541 Railway Express Agency, Inc. 4,019 4,051 Ruth Fuel Co. 1 4,735 4,764 Shell Pipe Line Corp. 246,274 252,455 Southwestern Bell Telephone Co. 113,802 114,964 St. Louis-San Francisco Railway Co. 530,120 530,187 Texas-Empire Pipe Line Co. 216,184 193,702 Vinita Fuel Co. 28,479 30,000 Welch-Bluejacket Telephone Co. 2,325 2.ST25 Western Union Telegraph Co. 33,745 32,345 TOTAL $3,353,771 $3,355,918 142 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

CREEK COUNTY 1&39 1940 American Telephone and Telegraph Co. $ 92,563 $ 96,066 Central States Power & Light Corp. 10,962 10,561 Central States Power & Light Corp. of Okla. 10,690 . 11,030 C. H. Q. Pipe Line Co. 6,500 6,500 Cimarron Telephone Co. 4,065 4,065 Cities Service Gas Co. 709,480 721,369 Consolidated Pipe Line Co. 70,798 70,522 Cosden Pipe Line Co. 310,553 East Central Okla. Electric Co-op., Inc. 1,711 Empire Pipe Line Co. 95,761 53,814 Gulf Refining Co. 404,244 424,264 Kiefer Gas Co. 3,400 3,400 Kiefer Gas Pipe Line Co. 2,772 3,000 Kellyville Telephone Co. 1,925 1,925 M and M Oil & Gas Corp. 3,042 3,375 Magnolia Pipe Line Co. 155,188 150,865 Mid-Continent Pipe Line Co. 297,754 Mounds Telephone Co. 1,400 1,200 National Refining Co. 2,000 1,800 Oklahoma Gas and Electric Co. 959,912 939,555 Oklahoma Natural Gas Co. 1,048,071 1,032,986 Oklahoma Pipe Line Co. 661,618 613,968 Oklahoma Power and Water Co. 51,402 53,285 Oklahoma Quackenbush Co. 27,000 20,000 Oklahoma Utilities Co. 203,926 200,199 Postal Telegraph-Cable Co. 3,207 3,204 Public Service Co. of Okla. 5,158 5,209 Pullman Company 13,967 13,865 Pure Transportation Co. 162,543 158,527 Railway Express Agency, Inc. 5,734 5,368 Santa Fe System 138,498 135,086 Sapulpa Gas Co. 120,000 108,000 Sapulpa Union Railway Co. 13,784 14,067 Shell Pipe Line Corp. 57,412 53,051 Sinclair Refining Co. 1,037,306 1,014,689 Sooner Oil and Gas Co. 26,138 27,415 Southwestern Associated Telephone Co. 811 807 Southwestern Bell Telephone Co. 641,186 645,945 Standolind Pipe Line Co. 788,564 729,264 St. Louis-San Francisco Railway Co. 1,521,803 1,518,365 St. Louis-San Francisco Railway Co., Lessee 1,814 1,814 Sun Pipe Line Co. 8,503 7,713 Texas-Empire Pipe Line Co. 129,671 125,978 Texas Pipe Line Co. of Okla. 307,368 279,685 Tidal Pipe Line Co. 75,103 68,421 Utilities Production Corp. 752 1,084 Western Union Telegraph Co. 47,612 46,226

TOTAL $9,944,206 $9,686,997

CUSTER COUNTY Butler Telephone Co. $ 2,348 $ 2,348 Caddo Electric Co-op. 2,078 Central States Power & Light Corp. 9,310 9,260 Central States Power & Light Corp. of Okla 63,127 69,108 Chicago, Rock Island and Pacific Railway Co. 566,031 566,331 Cimarron Electric Co-op. : 920 Consolidated Gas Utilities Corp. 359,315 341,192 Foss Telephone Co. 491 268 Hammon Telephone Co. 729 713 Missouri-Kansas-Texas Railroad Co. 112,635 109,988 National Refining Co. 4,500 4,500 Pullman Company 9,096 9,020 Railway Express Agency, Inc. 9,398 9,473 Santa Fe System 354,323 353,815 Southwestern Bell Telephone Co. 166,707 167,830 Southwestern Light & Power Co. 381,028 379,533 St. Louis-San Francisco Railway Co. 593,432 593,297 ADMINISTRATION OF THE GENERAL PROPERTY TAX 143

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Western Light & Telephone Co. $ 18,895 $ 20,603 Western Union Telegraph Co. 22,445 21,781 White Gas and Fuel Co. 1,678 1,678 TOTAL $2,675,488 $2,663,731

DELAWARE COUNTY Ajax Pipe Line Corp. $ 221,186 $ 186,542 City of Siloam Springs, Ark. 444 500 Delaware County Water Co. 4,170 Delaware County Water & Light Co. 12,332 Disney Utilities Co. 165 Gulf Refining Co. 195,646 184,029 Kansas, Oklahoma & Gulf Railway Co. 149,967 154,422 Lakeland Telephone Co. 1,411 3,612 Leach Telephone Co. 478 430 Northeast Okla. Electric Co-op., Inc. 6,582 Public Service Co. of Okla. 57,524 59,213 Railway Express Agency, Inc. 792 799 Southwestern Bell Telephone Co. 33,962 32,848 St. Louis-San Francisco Railway Co. 95,458 95,441 Western Union Telegraph Co. 2,648 2,566 TOTAL $ 763,686 $ 739,481

DEWEY COUNTY Camargo Telephone Co. $ 760 $ 760 Central Telephone Co 2,710 2,710 Cestos Telephone Co. 611 611 Cimarron Electric Co-op. 3,299 Consolidated Gas Utilities Corp. 10,219 9,796 Leedey Telephone Co. 2,750 2,750 Missouri-Kansas-Texas Railroad Co. 259,496 253,198 Oakwood Telephone Co. 1,712 1,673 Oklahoma Gas and Electric Co. 101,711 101,950 Railway Express Agency, Inc. 3,384 3,411 Santa Fe System 149,182 149,216 Southwestern Bell Telephone Co. 33,859 33,973 Southwestern Light & Power Co. 15,195 15,495 St. Louis-San Francisco Railway Co. 42,434 42,434 Western Light & Telephone Co, 4,350 4,804 Western Union Telegraph Co. 6,357 6,161 TOTAL $ 634,730 $ 632,241

ELLIS COUNTY Blue Ridge Telephone Co. $ 4,270 $ 4,270 Cities Service Gas Co. 331,240 323,052 Missouri-Kansas-Texas Railroad Co. 14,564 14,212 Oklahoma Gas and Electric Co. 204,028 201,433 Public Service Corp. of Texas 81,703 81,729 Pullman Company 7,731 7,666 Railway Express Agency, Inc. 2,244 2,262 Santa Fe System 1,102,926 1,102,836 Southwestern Associated Telephone Co. 33,640 33,445 Southwestern Bell Telephone Co. 18,076 17,543 United Gas Service Co. 4,514 4,514 Western Union Telegraph Co. 11,392 11,043 TOTAL $1,816,328 $1,804,005

GARFIELD COUNTY Alfalfa County Electric Co-op. § 1,982 $ Alfalfa Electric Co-op., Inc. 1,984 Billings Gas Co. . 1,200 L200 Chicago, Rock Island and Pacific Railway Co. 1,164,033 1,165,867 Cimarron Valley Pipe Line Co. 219,534 219,557 144 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Cities Service Gas Co. $ 1,633 $ 848 Consolidated Gas Utilities Corp. 309,013 293,130 Continental Pipe Line Co. 11,162 10,657 Drummond Telephone Exch. 1,250 1,250 Eason Oil Co. 38,327 Empire Pipe Line Co. 2,744 Goltry Telephone Exch. 481 466 Hayward Telephone Co. 100 100 National Refining Co. 6,000 3,000 Northern Oklahoma Gas Co. 58,973 59,320 Oklahoma Gas and Electric Co. 1,307,822 1,301,596 Oklahoma Natural Gas Co. 383,057 390,254 Oklahoma Pipe Line Co. 143 133 Postal Telegraph-Cable Co. 1,757 1,755 Pullman Company 7,680 7,616 Railway Express Agency, Inc. 12,708 12,810 Santa Fe System 648,684 646,609 Shell Pipe Line Corp. 83,000 71,666 Sinclair Refining Co. 42,023 43,882 Southwestern Associated Telephone Co. 1,023 1,017 Southwestern Bell Telephone Co. 536,472 553,246 St. Louis-San Francisco Railway Co. 1,240,037 1,239,575 Western Light & Telephone Co. 24,102 24,240 Western Union Telegraph Co. 63,046 56,502

TOTAL $6,167,986 $6,108,280

GARVIN COUNTY American Telephone and Telegraph Co. $ 13,401 $ 13,644 Chicago, Rock Island and Pacific Railway Co. 21,283 21,283 Cities Service Gas Co. 593 Community Natural Gas Co. 78,231 79,667 Cosco Pipe Line Co. 16,000 16,000 Davis Telephone Company 191 191 Elmore City Telephone Co. 2,900 2,900 Empire Pipe Line Co. 1,212 Lone Star Gas Co. 137,782 145,295 Magnolia Pipe Line Co. 189,311 187,333 Oklahoma Gas and Electric Co. 231,500 230,108 Oklahoma Natural Gas Co. 1,730 1,852 Oklahoma Pipe Line Co. 5,333 4,947 Peoples Electric Co-op. 7,478 Postal Telegraph-Cable Co. 4,203 4,199 Pullman Company 4,513 4,476 Railway Express Agency, Inc. 4,516 4,552 Rock Island Oil Co., Inc 7,125 7,008 Rural Electric Co-op., Inc. 10,490 Santa Fe System 1,383,376 1,381,641 Shell Pipe Line Corp. 246,088 252,265 Sinclair Refining Co. 342,415 340,036 Southwest Telephone Co. 19,951 20,368 Southwestern Bell Telephone Co. 93,226 90,335 Southwestern States Telephone (Jo. 4,967 5,118 Stanolind Pipe Line Co. 490,238 490,652 State Fuel Supply Co. 29,788 29,615 Stratford Natural Gas Co. 3,800 3,925 Western Telephone Co. 1,275 1,275 Western Union Telegraph Co. 16,777 16,166

TOTAL $3,351,132 $3,373,412

GRADY COUNTY Amber Telephone Co. $ 248 $ 248 American Telephone and Telegraph Co. 55,575 62,468 Bailey Telephone Co. 399 320 Blanchard Telephone Co. 207 206 Bradley Telephone Co. 1,750 1,750 Caddo County Electric Co-op. 2,515 Caddo Electric Co-op. 2,635 Chicago, Rock Island and Pacific Railway Co. 1,507,800 1,507,366 ADMINISTRATION OF THE GENERAL PROPERTY TAX 145

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Consolidated Gas Utilities Corp. $ 112,143 $ 110,454 Little Nick Oil Co. 10,148 8,457 Lone Star Gas Co. 157,478 146,585 New Castle Telephone Co. 32 46 Ninnekah Telephone Co. 1,350 1,200 Oklahoma Electric Co-op. 23,113 Oklahoma Inter-County Electric Co-op. 10,976 Oklahoma Natural Gas Co. 866,362 856,077 Oklahoma Pipe Line Co. 43,541 41,070 Pocasset Telephone Exch. 1,200 1,200 Pullman Company 12,420 12,317 Railway Express Agency, Inc. 9,645 9,722 Rural Electric Co-op., Inc. 1,543 Santa Fe System 209,414 209,414 Southwest Telephone Co. 5,411 5,534 Southwestern Bell Telephone Co. 324,336 326,414 Southwestern Light & Power Co. 947,370 948,183 State Fuel Supply Co. 75,993 75,039 St. Louis-San Francisco Railway Co. 609,415 608,268 Verden Telephone Co. 1,400 1,760 Western Light & Telephone Co. 12,110 12,142 Western Union Telegraph Co. 49,157 47,378

TOTAL $5,028,395 $5,020,909

GRANT COUNTY Alfalfa County Electric Co-op. $ 27,776 $ Alfalfa Electric Co-op., Inc. 25,526 Caldwell Telephone Co. 462 462 Chicago, Rock Island and Pacific Railway Co. 746,558 748,008 Cities Service Gas Co. 15,131 15,743 Citizens Telephone Co. 1,925 1,925 Consolidated Gas Utilities Corp. 239,678 232,056 Goltry Telephone Exch. 127 129 Kay County Electric Co-op., Inc. 26,487 Kay Electric Co-op. 32,728 Oklahoma Gas and Electric Co. 133,577 143,084 Oklahoma Natural Gas Co. 37,663 37,913 Pullman Company 7,815 7,750 Railway Express Agency, Inc. 6,395 6,446 Santa Fe System 632,567 632,677 Southwestern Bell Telephone Co. 57,513 57,187 St. Louis-San Francisco Railway Co. 240,083 240,083 Western Light & Telephone Co. 8,332 8,033 Western Union Telegraph Co. 20,685 20,052

TOTAL $2,202,774 $2,209,802

GREER COUNTY Chicago, Rock Island and Pacific Railway Co. $ 170,206 $ 170,143 Claud McAllister Telephone Co. 6,262 5,202 Consolidated Gas Utilities Corp. 115,282 109,249 Harmon Electric Association, Inc. 16,990 Missouri-Kansas-Texas Railroad Co. 231,330 225,716 Peoples Telephone Exch. 200 169 Railway Express Agency, Inc. 2,979 3,004 Santa Fe System 37,312 37,316 Sinclair Refining Co. 83,300 83,416 Southwest Rural Electric Association, Inc. 2,852 Southwestern Bell Telephone Co. 62,492 63,486 Southwestern Light & Power Co. 33,602 33,781 Strickland Telephone System 2,170 2,250 Western Union Telegraph Co. 8,681 8,624

TOTAL $ 753,816 $ 762,198

HARMON COUNTY Claud McAllister Telephone Co. $ 3,238 $ 2,798 Community Natural Gas Co. 31,486 31,785 146 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Greenbelt Electric Co-op., Inc. $ $ 6,524 Harmon Electric Association, Inc. 29,865 Hollis Bridge 3,000 Lone Star Gas Co. 370,274 363,093 Louis Telephone Co. 800 800 Missouri-Kansas-Texas Railroad Co. 184,738 180,407 Peoples Telephone Exch 56 35 Railway Express Agency, Inc. 1,498 1,510 Sinclair Refining Co. 70,291 70,366 Southwest Telephone Co. 32,634 33,548 Southwestern Bell Telephone Co. 11,399 10,938 Southwestern Light & Power Co, 63,080 61,627 United Gas Pipe Line Co. 27,500 27,500 Western Union Telegraph Co. 3,591 3,488

TOTAL $ 803,585 $ 824,284

HARPER COUNTY Missouri-Kansas-Texas Railroad Co. $ 247,048 $ 241,255 Panhandle Public Service Co. 41,190 41,190 Phillips Pipe Line Co. 305,449 314,435 Railway Express Agency, Inc. 3,473 3,500 Santa Fe System 158,005 156,835 Southwestern Associated' Telephone Co. 21,976 23,950 Southwestern Bell Telephone Co. 9,498 9,063 State Fuel Supply Co. 56,232 56,292 Western Union Telegraph Co. 4,365 4,231

TOTAL S 847,236 $ 850,751

HASKELL COUNTY Central States Power & Light Corp. $ 30,859 $ 30,708 Central States Power & Light Corp. of Okla. 14,523 15,164 Fort Smith and Van Buren Railway Co. 14,536 Fort Smith and Western Railway Co. 14,093 Keota Telephone Co. 1,164 1,164 Kinta Natural Gas Co. 975 975 McCurtain Telephone Co. 771 749 Midland Valley Railroad Co. 257,039 258,354 Oklahoma Natural Gas Co. 304,099 304,395 Oklahoma Pipe Line Co 191,814 176,344 Public Service Co. of Oklahoma 110,942 115,824 Quinton & Kinta Telephone Co. 389 418 Southwestern Bell Telephone Co. 48,652 48,879 Utilities Production Corp. 4,302 4,843 Western Union Telegraph Co. 6,561

TOTAL $ 986,183 $ 972,353

HUGHES COUNTY American Telephone and Telegraph Co. $ 110,756 $ 116,437 Atwood Telephone Co. 375 375 Central States Power & Light Corp. 54,471 55,466 Central States Power & Light Corp. of Okla. 77,564 87,974 Central States Production Corp. 21,804 26,043 Chicago, Rock Island and Pacific Railway Co 697,370 697,971 Cities Service Gas Co. 75,906 69,003 Consolidated Pipe Line Co. 26,084 29,202 Cosden Pipe Line Co. 34,680 Eastern Oklahoma Gas Co. 7,137 6,112 Empire Pipe Line Co. 32,938 15,498 Fort Smith and Western Railway Co. 3,461 Gulf Refining Co. 103,165 98,130 Interstate Co-op. Electric & Power Co. 964 Kansas, Oklahoma & Gulf Railway Co. 469,555 483,678 Magnolia Pipe Line Co. 38,951 37,209 Mid-Continent Pipe Line Co. „ . ; , 34,460 ADMINISTRATION OF THE GENERAL PROPERTY TAX 147

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Oklahoma Gas and Electric Co. $ 114,592 $ 113,183 Oklahoma Natural Gas Co. 189,776 179,893 Oklahoma Pipe Line Co. 147 136 Peoples Electric Co-op. 14,717 Public Service Co. of Okla. 51,890 52,107 Pullman Company 15,429 15,300 Railway Express Agency, Inc. 7,307 7,366 Sinclair Refining Co. 36,874 35,877 Southwest Natural Gas Co. 42,866 43,633 Southwest Telephone Co. 13,680 13,915 Southwestern Bell Telephone Co. 322,235 328,948 Southwestern States Telephone Co. 6,716 6,855 Standish Pipe Line Co. 39,290 38,696 Stanolind Pipe Line Co. 3,553 3,481 State Fuel Supply Co. 9,910 10,049 St. Louis-San Francisco Railway Co. 767,163 767,173 Stuart Telephone Co. 418 256 Texas Pipe Line Co. of Okla. 298,473 301,542 Western Union Telegraph Co. 18,153 15,959 TOTAL $3,693,653 $3,706,644

JACKSON COUNTY Consolidated Gas Utilities Corp. $ 58,274 $ 55,436 Gulf Refining Co. 21,816 29,078 Harmon Electric Association, Inc. 6,134 Headrick Telephone Co. 960 960 Martha Telephone Co. 1,500 1,400 Missouri-Kansas-Texas Railroad Co. 367,752 358,534 Peoples Telephone Exch. 1,769 1,821 Railway Express Agency, Inc. 7,618 7,679 Santa Fe System 265,300 264,877 Sinclair Refining Co. 47,074 46,658 Southern Oklahoma Utilities Co. 14,611 14,611 Southwest Rural Electric Association, Inc. 33,054 Southwest Rural Electric Co-op. 13,215 Southwest Telephone Co. 2,315 2,349 Southwestern Bell Telephone Co. 156,448 157,932 Southwestern Light & Power Co. 196,994 194,936 St. Louis-San Francisco Railway Co. 718,264 718,588 Western Union Telegraph Co. 24,701 23,977 TOTAL 81,898,611 $1,918,024

JEFFERSON COUNTY Chicago, Rock Island and Pacific Railway Co. $ 879,951 $ 868,981 Community Natural Gas Co. 38,906 39,297 Cotton Electric Co-op. 4,126 Lone Star Gas Co. 68,703 68,139 Magnolia Pipe Line Co. 416,231 413,081 Nocona Bridge 5,000 5,000 Oklahoma Gas and Electric Co. 16,812 16,984 Oklahoma Natural Gas Co. 11,969 12,101 Oklahoma Pipe Line Co. 48,095 Pullman Company 7,585 7,522 Railway Express Agency, Inc. 2,926 2,949 Red River Valley Rural Electric Association 1,035 Santa Fe System 29,297 29,297 Shell Pipe Line Corp. 199,288 203,655 Sinclair Refining Co. 232,023 229,148 Southwest Telephone Co. 6,309 6,358 Southwestern Bell Telephone Co. 94,992 95,105 Southwestern Light & Power Co. 109,889 111,753 Stanolind Pipe Line Co. 152,577 153,075 Terral Telephone Co - 1,300 1,300 Western Union Telegraph Co. 13,750 13,257 Wichita Falls & Oklahoma Railroad Co. of Oklahoma 66,129 66,129 TOTAL - - $2,401,732 $2,348,292 148 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

JOHNSTON COUNTY 1939 1940 American Telephone and Telegraph Co. .. $ 110,970 $ 117,368 Bromide Telephone Co. 340 340 Chicago, Rock Island and Pacific Railway Co. 52,801 7,673 Kansas, Oklahoma & Gulf Railway Co. 151,359 155,127 Milburn Telephone Co. 375 375 Mill Creek Telephone Co. 1,195 1,000 Oklahoma Gas and Electric Co. 189,188 190,953 Oklahoma Natural Gas Co. 21,798 21,817 Peoples Electric Co-op. 435 Public Service Co. of Okla. 18,802 21,780 Pullman Company 6,409 6,356 Railway Express Agency, Inc. 2,581 2,602 Southwestern Bell Telephone Co. 142,086 150,323 Standard Gas Co. 22,754 22,809 St. Louis-San Francisco Railway Co. 598,494 597,566 Western Union Telegraph Co. 12,047 11,675 TOTAL $1,331,199 $1,308,199

KAY COUNTY American Telephone and Telegraph Co. $ 33,383 $ 34,096 Chicago, Rock Island and Pacific Railway Co. 237,353 237,353 Cities Service Gas Co. 796,174 818,087 Consolidated Gas Utilities Corp. 356,592 336,804 Consolidated Pipe Line Co. 7,022 7,034 Continental Pipe Line Co. 466,442 446,520 Cosden Pipe Line Co. 27,466 Crude Oil Pipe Line Co. 45,000 45,000 Empire Pipe Line Co. 230,187 216,658 Great Lakes Pipe Line Co. 76,072 76,720 Gulf Refining Co. 113,287 120,519 Kay County Electric Co-op., Inc. 109,863 Kay Electric Co-op. 91,621 C. A. Leonard Oil & Gas Co. 1,500 Mid-Continent Pipe Line Co. 13,149 Midland Valley Railroad Co. 49,570 50,084 National Refining Co. 4,000 2,500 Northern Oklahoma Gas Co. 361,951 370,436 Oak Oil & Gas Co., Inc. 1,500 Oklahoma Gas and Electric Co. ! 925,184 925,919 Oklahoma Natural Gas Co. 3,000 3,031 Oklahoma Pipe Line Co. 1,828 1,655 Oklahoma Power and Water Co. 4,101 3,978 Oklahoma Telephone Co. 8,598 8,089 Phillips Pipe Line Co. 6,452 6,515 Postal Telegraph-Cable Co. 7,249 7,297 Pullman Company 7,593 7,530 Retort Gas Co. 60,000 67,500 Railway Express Agency, Inc. 8,730 8,800 Santa Fe System 2,578,710 2,573,239 Shell Pipe Line Corp. 144,438 143,596 Sinclair Refining Co. 193,186 192,458 Southwestern Associated Telephone Co. 1,036 1,030 Southwestern Bell Telephone Co. 544,812 550,611 Standish Pipe Line Co. 3,437 3,450 St. Louis-San Francisco Railway Co. 501,649 500,860 Western Union Telegraph Co. 39,653 38,883 TOTAL $7,955,518 $7,912,522

KINGFISHER COUNTY Chicago, Rock Island and Pacific Railway Co. $ 753,506 $ 753,519 Cimarron Electric Co-op. 68,320 Consumers Rural Electric Co. 84,673 Dover Telephone Co. 990 970 Mutual Telephone Co. of Okeene 741 918 Oklahoma Gas and Electric Co. 187,358 188,637 Oklahoma Natural Gas Co. 8,836 8,852 Pullman Company 7,841 7,775 ADMINISTRATION OF THE GENERAL PROPERTY TAX 149 TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Railway Express Agency, Inc. $ 2,151 $ 2,168 Southern Union Utilities Co. 127,728 130,305 Southwestern Bell Telephone Co. 57,226 57,266 Western Light & Telephone Co. 41,892 42,819 Western Union Telegraph Co. 9,979 9,676 TOTAL $1,282,921 $1,271,225

KIOWA COUNTY Caddo County Electric Co-op. $ 5,702 S Caddo Electric Co-op. 10,343 Central States Power & Light Corp. 31,876 30,793 Central States Power & Light Corp. of Okla. 61,878 63,264 Chicago, Rock Island and Pacific Railway Co. 546,833 546,659 Cold Springs Telephone Co. 760 760 Community Natural Gas Co. 18,536 18,780 Cooperton Telephone Exch. 1,720 1,500 Gotebo Telephone Exch. 2,500 2,500 Kiwash Electric Co-op., Inc. 498 Lone Star Gas Co. 16,300 16,194 New State Telephone Co. 4,250 4,250 Railway Express Agency, Inc. 8,052 8,117 Santa Fe System 178,166 178,199 Sentinel Rural & Long Distance Telephone Co. 650 650 Sinclair Refining Co. 118,925 117,311 Southwest Rural Electric Association, Inc. 10,624 Southwest Rural Electric Co-op. 39 Southwestern Bell Telephone Co. 133,671 133,183 Southwestern Light & Power Co. 333,204 368,350 Southwestern States Telephone Co. 9,752 9,986 State Fuel Supply Co. 45,035 44,426 St. Louis-San Francisco Railway Co. •__ 914,800 914,482 Western Union Telegraph Co. 33,653 32,642 TOTAL $2,466,302 $2,513,511

LATIMER COUNTY Chicago, Rock Island and Pacific Railway Co. $ 884,776 $ 878,654 LeFlore County Gas & Electric Co. 13,960 15,475 Missouri-Kansas-Texas Railroad Co. 138,324 134,591 Oklahoma Pipe Line Co. 131,155 119,976 Oklahoma Western Telephone Co. 269 271 Public Service Co. of Oklahoma 197,958 197,959 Pullman Company 9,088 9,013 Railway Express Agency, Inc. 3,922 3,954 Service Gas Co. : 3,274 3,357 Southwestern Bell Telephone Co. 37,657 37,422 St. Louis-San Francisco Railway Co. 129,071 129,071 Tri-Cities Gas Corp. 8,795 32,532 Western Union Telegraph Co. 8,321 8,065 TOTAL $1,566,570 $1,570,340

LEFLORE COUNTY American Indian Oil & Gas Co. $ 39,100 $ 39,500 Arkansas Western Railway Co. 36,000 36,000 Cameron Telephone Co 600 575 Chicago, Rock Island and Pacific Railway Co. 698,447 698,008 Fort Smith and Van Buren Railway Co. 40,464 Fort Smith and Western Railway Co. 8,879 Kansas City Southern Railway Co. 1,755,920 1,752,977 LeFlore County Gas & Electric Co. 184,290 188,025 Lincoln Power Corp. 187,815 187,815 Midland Valley Railroad Co. 248,889 249,768 Missouri Pacific Railroad Co. 5,047 5,048 Oklahoma-Arkansas Telephone Co. 38,300 38,400 Oklahoma Gas and Electric Co. 306,068 317,977 150 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Oklahoma Pipe Line Co. $ 302,009 $ 262,228 Oklahoma & Rich Mountain Railroad Co. 50,473 50,473 Oklahoma Western Telephone Co. 290 291 Panama Telephone Co. 938 900 Public Service Co. of Okla. 105,773 108,541 Pullman Company 21,210 21,033 Railway Express Agency, Inc. 12,808 12,911 Service Gas Co. 43,926 39,143 Shady Point Telephone Co. 400 450 Southwestern Bell Telephone Co. 83,540 81,727 Southwestern States Gas Co. 2,254 2,943 St. Louis-San Francisco Railway Co. 1,101,938 1,102,677 Western Oklahoma Gas Co. 6,400 Western Union Telegraph Co. 65,295 59,436

TOTAL $5,300,209 $5,303,710

LINCOLN COUNTY American Telephone and Telegraph Co. $ 101,065 $ 104,670 Central Rural Electric Co-op. 1,757 Central States Power & Light Corp. 5,532 5,512 Central States Power & Light Corp. of Okla. 163 167 Central States Production Corp. 2,731 1,058 Chicago, Rock Island and Pacific Railway Co 21,195 21,215 Cimarron Valley Pipe Line Co. 92,036 92,593 Cities Service Gas Co. 8,850 19,459 Cosden Pipe Line Co. 1,920 Davenport Telephone Co. 1,850 1,850 Empire Pipe Line Co. 208,990 196,521 Fort Smith and Western Railway Co. 22,832 Goodnight Telephone Co. 99 109 Gulf Refining Co. 767 813 Kendrick Telephone Co. 400 300 Lowe Telephone Co. 148 148 McLoud Telephone Exch. 227 210 Magnolia Pipe Line Co. 208,375 204,159 Mid-Continent Pipe Line Co. 1,920 Missouri-Kansas-Texas Railroad Co. 641,420 635,766 Oklahoma Gas and Electric Co. 338,925 329,940 Oklahoma Natural Gas Co. 362,660 362,310 Oklahoma Pipe Line Co 112,828 100,846 Oklahoma Telephone Co. 9,655 9,869 Oklahoma Utilities Co. 988 998 Pact Gas Co. 11,712 10,836 Pullman Company 16,010 15,877 Pure Transportation Co. 908 883 Railway Express Agency, Inc. 6,954 7,010 Santa Fe System 1,240,255 1,237,126 Shell Pipe Line Corp. 501,652 466,435 Sinclair Refining Co. 744,696 739,891 Southwest Telephone Co. 9,597 9,778 Southwestern Associated Telephone Co. 6,045 6,012 Southwestern Bell Telephone Co. 362,572 382,817 Sparks Telephone Co. 800 750 Standish Pipe Line Co. 97,978 97,891 Stanolind Pipe Line Co. 868,839 871,946 St. Louis-San Francisco Railway Co. 760,432 759,165 Texas-Empire Pipe Line Co. 319,840 300,756 Texas Pipe Line Co. of Okla. 53,125 59,221 Tidal Pipe Line Co. 71,348 70,022 Western Union Telegraph Co. 50,459 38.137

TOTAL $7,266,878 $7,166,743

LOGAN COUNTY American Telephone and Telegraph Co. $ 28,136 $ 28,677 Apache Gas Co. * 10,952 Central Rural Electric Co-op. .5,117 Chicago, Rock Island and Pacific Railway Co. 1,840 . 1,840 Cimarron Electric Co-op. 8,782 ADMINISTRATION OF THE GENERAL PROPERTY TAX 151 TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Cimarron Valley Pipe Line Co. $ 143,777 $ 144,122 Cities Service Gas Co. 520,645 536,108 Consumers Rural Electric Co. 3,295 Continental Pipe Line Co. 193,534 193,685 Eason Oil Co. 21,673 Empire Pipe Line Co. 198,152 199,155 Fort Smith and Western Railway Co. 9,652 Goodnight Telephone Co. 105 105 Guthrie Gas Service Co. 45,000 20,000 Guthrie Gas Utilities Co. 105,376 116,489 Langston Telephone Co. 650 675 Meridian Telephone Co. 225 250 Missouri-Kansas-Texas Railroad Co. 31,050 30,780 Mulhall Gas Co. 1,800 1,800 Oklahoma Central Gas Co. 17,020 17,020 Oklahoma Gas and Electric Co. 391,091 387,450 Oklahoma Natural Gas Co. 100,401 111,355 Oklahoma Pipe Line Co. 112,215 104,379 Oklahoma Railway Co. 88,346 87,541 Orchard Center Telephone Co. 170 170 Orlando Gas Co. 2,300 2,300 Pact Gas Co. 12,656 12,497 Postal Telegraph-Cable Co. 7,987 7,973 Pullman Company 8,940 8,866 Railway Express Agency, Inc. 5,996 6,044 Santa Fe System 2,005,184 2,000,992 Shell Pipe Line Corp. 63,933 63,195 Southern Union Utilities Co. 2,272 2,195 Southwestern Associated Telephone Co. 8,927 8,912 Southwestern Bell Telephone Co. 182,428 180,444 Stanolind Pipe Line Co. 31,528 30,997 Western Light & Telephone Co. 24,703 24,785 Western Union Telegraph Co. 28,751 23,209

TOTAL $4,410,710 $4,367,909

LOVE COUNTY Airline Toll Bridge Co. $ 3,850 8 3,850 Brock Telephone Co. 23 25 Cities Service Gas Co. 229 Community Natural Gas Co. 20,300 20,743 Empire Pipe Line Co. 3,670 24 Lone Star Gas Co. 147,717 163,067 Oklahoma Gas and Electric Co. 44,619 44,650 Postal Telegraph-Cable Co. 5,864 5,858 Pullman Company 6,353 6,300 Railway Express Agency, Inc. 1,743 1,757 Red River Valley Rural Electric Association 25,065 Red River Valley Rural Electric Co. 25,000 Santa Fe System 861,463 859,833 Sinclair Refining Co. 69,250 69,303 Southwestern Bell Telephone Co. 44,690 43,086 Texas Water Co. 13,750 14,500 Western Union Telegraph Co. 6,523 6,322

TOTAL $1,254,815 $1,264,612

MCCLAIN COUNTY American Telephone and Telegraph Co. $ 21,943 $ 22,365 Blanchard Telephone Co. 4,080 4,081 Cities Service Gas Co. 54 Community Natural Gas Co. 28,756 29,554 Empire Pipe Line Co 126 Lone Star Gas Co. 24,946 24,744 Magnolia Pipe Line Co. 184,627 252,133 New Castle Telephone Co. 868 854 Oklahoma Electric Co-op. 17,139 Oklahoma Gas and Electric Co. 103,592 106,846 Oklahoma Inter-County Electric Co-op. 18,707 Oklahoma Natural Gas Co. 94,237 94,554 Postal Telegraph-Cable Co. 4,419 4,415 152 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Pullman Company $ 4,682 $ 4,643 Railway Express Agency, Inc. 3,124 3,149 Rural Electric Co-op., Inc. 4,953 Santa Fe System 1,119,669 1,116,842 Shell Pipe Line Corp. 46,464 47,630 Sinclair Refining Co. 58,819 58,860 Southwest Telephone Co. 80,607 82,449 Southwestern Bell Telephone Co. 29,352 28,174 Southwestern Light & Power Co. 11,264 10,732 Southwestern States Telephone Co. 4,784 4,905 State Fuel Supply Co. 10,993 11,049 Stanolind Pipe Line Co. 68,839 68,888 Western Union Telegraph Co. 13,393 12,628

TOTAL $1,938,291 $2,011,641

MCCURTAIN COUNTY Big Ten Telephone Co. $ 1,548 $ 1,325 Broken Bow Telephone Co. 4,000 4,000 Haworth Telephone Co. 500 500 Oklahoma Pipe Line Co. 227,610 205,374 Public Service Co. of Okla. 160,648 162,407 Railway Express Agency, Inc. 5,832 5,879 Southwestern Bell Telephone Co. 46,419 46,892 St. Louis-San Francisco Railway Co. 587,369 566,119 Texas, Oklahoma & Eastern Railroad Co. 207,215 207,215 Western Union Telegraph Co. 13,673 13,279

TOTAL _ $1,254,814 $1,212,990

MclNTOSH COUNTY American Telephone and Telegraph Co. $ 37,743 $ 38,469 Central States Power & Light Corp. 7,826 8,404 Central States Production Corp. 10,811 13,105 Cosden Pipe Line Co. 176 Council Hill Telephone Co. 33 33 Fort Smith and Western Railway Co. 4,189 Gulf Refining Co. 104,766 99,782 Hitchita Telephone Co. 170 170 Kansas City Southern Railway Co. 1,500 Kansas, Oklahoma & Gulf Railway Co. 100,525 103,541 Mid-Continent Pipe Line Co. 176 Midland Valley Railroad Co. 5,052 5,062 Missouri-Kansas-Texas Railroad Co. 822,662 817,557 Oklahoma Gas and Electric Co. 101,174 101,893 Oklahoma Natural Gas Co 395,695 396,995 Oklahoma Pipe Line Co. 203,712 181,862 Postal Telegraph-Cable Co. 6,478 6,472 Public Service Co. of Okla. 35,534 35,699 Pullman Company 6,261 6,209 Railway Express Agency, Inc. 2,376 2,396 Southwestern Bell Telephone Co. 63,596 60,343 Southwestern States Telephone Co. 1,773 1,824 Texas Pipe Line Co. of Okla. 367 128 Western Union Telegraph Co. 15,771 13,306

TOTAL $1,926,690 $1,894,926

MAJOR COUNTY Alfalfa County Electric Co-op. $ 2,871 $ Alfalfa Electric Co-op., Inc. 3,196 Ames Telephone Co. 2,791 2,791 Chicago, Rock Island and Pacific Railway Co. 499,583 499,326 Cimarron Electric Co-op. 22,100 Cleo Telephone Exch. 1,250 1,300 Consolidated Gas Utilities Corp. 93,902 90,123 Consumers Rural Electric Co. 23,170 Meno Telephone Co. 1,000 1,000 Mutual Telephone Co. of Okeene 1,311 1,528 ADMINISTRATION OF THE GENERAL PROPERTY TAX 153

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Oklahoma Gas and Electric Co. $ 127,099 $ 127,102 Pullman Company 426 423 Railway Express Agency, Inc. 5,857 5,904 Ringwood Telephone Co. 1,850 1,850 Santa Fe System 281,998 282,162 Southwestern Bell Telephone Co. 51,187 52,474 St. Louis-San Francisco Railway Co. 209,806 209,941 Western Light & Telephone Co. 107 106 Western Union Telegraph Co. 13,595 • 13,176 Zenith Gas System, Inc. 7,012 7,097

TOTAL $1,324,815 $1,321,599

MARSHALL COUNTY American Telephone and Telegraph Co. $ 19,263 $ 19,634 Chicago, Rock Island and Pacific Railway Co. 19,170 696 Oklahoma Gas and Electric Co. 71,477 72,435 Pullman Company 6,185 6,133 Railway Express Agency, Inc. 3,420 3,447 Red River Pipe Line Co. 11,500 10,750 Southwestern Bell Telephone Co. 66,395 64,700 Standard Gas Co. 28,321 28,266 St Louis-San Francisco Railway Co. 926,773 932,740 Western Union Telegraph Co. 20,007 19,393 Woodville Telephone Co. 175 175

TOTAL $1,172,686 $1,158,369

MAYES COUNTY Adair Telephone Co. $ 760 S 760 Ajax Pipe Line Corp. 484,996 409,033 American Telephone and Telegraph Co. 107,083 109,162 Choteau Gas System 1,980 1,980 Disney Lake Light and Power Co. 4,146 Disney Light & Power Co. 3,570 Disney Utilities Co. 1,000 1,000 Gulf Refining Co. 441,543 428,412 Helmerich & Payne, Inc. 6,740 ' 6,740 Kansas, Oklahoma & Gulf Railway Co. 425,356 437,860 Lakeland Telephone Co. 660 700 Langley Light and Power Co. 2,500 Langley Water Co. 1,500 1,264 Leach Telephone Co. 113 145 Mayes County Telephone Co. 2,000 2,000 Missouri-Kansas-Texas Railroad Co. 1,022,314 1,015,338 Northeast Oklahoma Electric Co-op., Inc. 12,250 Postal Telegraph-Cable Co. 9,023 9,014 Public Service Co. of Okla. 155,563 161,459 Pullman Company 7,894 7,828 Railway Express Agency, Inc. 2,166 2,183 Salina Telephone Co. 1,750 1,750 Southwestern Bell Telephone Co. 42.900 43,384 Strang Telephone Co. 200 200 Western Union Telegraph Co. 16,929 16,350

TOTAL $2,738,540 $2,672,958

MURRAY COUNTY American Telephone and Telegraph Co. $ 18,527 $ 18,883 Community Natural Gas Co. 59,541 61,226 Davis Telephone Co. 209 209 Dougherty Telephone Co. 60 60 Hickory Telephone Co. 90 90 Lone Star Gas Co. 26,302 26,117 Oklahoma Gas and Electric Co. 260,180 263,852 Oklahoma Pipe Line Co. 153,936 142,519 Postal Telegraph-Cable Co. 5,301 5,295 Pullman Company 7,282 7,221 Railway Express Agency, Inc. 1,996 2,012 154 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Santa Fe System $ 796,114 $ 789,974 Southwestern Bell Telephone Co. 60,075 59,098 St. Louis-San Francisco Railway Co. 218,785 218,604 Sulphur Telephone Exch. 19,000 19,500 Western Union Telegraph Co. 15,030 14,574 TOTAL $1,642,428 $1,629,234

MUSKOGEE COUNTY American Telephone and Telegraph Co. $ 103,311 $ 110,685 Cherokee Public Service Co. 10,484 8,007 Cosden Pipe Line Co. 9,774 Council Hill Telephone Co. 217 217 E. K. Cross Telephone Co. 2,500 2,500 East Central Oklahoma Electric Co-op., Inc. 21,562 Great Lakes Pipe Line Co. 32,438 32,714 Haskell Gas Co. 25,789 19,037 Haskell Telephone Co. 6,074 6,798 Kansas, Oklahoma & Gulf Railway Co. 314,270 323,111 Mid-Continent Pipe Line Co. 11,869 Midland Valley Railroad Co. 640,649 647,752 Missouri-Kansas-Texas Railroad Co. 916,141 911,707 Missouri Pacific Railroad Co. 529,261 529,334 Municipal Gas Co. 42,750 29,766 Muskogee Electric Traction Co. 16,005 16,005 Oklahoma Gas and Electric Co. 2,401,840 2,346,017 Oklahoma Natural Gas Co. 1,065,954 1,063,479 Oklahoma Pipe Line Co. 81,035 51,698 Porum Telephone Co. 1,625 1,619 Postal Telegraph-Cable Co. 15,184 15,344 Pullman Company 10,833 10,743 Pure Transportation Co. 108,450 71,366 Railway Express Agency, Inc. 6,740 6,794 Southwestern Bell Telephone Co 631,368 639,198 Stanolind Pipe Line Co. 2,795 St. Louis-San Francisco Railway Co. 385,187 385,474 Texas Pipe Line Co. of Okla. 9,709 10,078 Western Union Telegraph Co. 44,853 43,967 TOTAL $7,415,236 $7,316,841 NOBLE COUNTY American Telephone and Telegraph Co. $ 28,221 $ 28,764 Apache Gas Co. 35,523 Billings Gas Co. 3,725 3,725 Chicago, Rock Island and Pacific Railway Co. 66,233 66,233 Cimarron Valley Pipe Line Co. 141,696 141,995 Cities Service Gas Co. 395,206 396,499 Continental Pipe Line Co. 164,902 163,787 Empire Pipe Line Co. 144,247 133,539 Gas Transport Co. 19,400 Gulf Refining Co. 65,021 67,773 Kay Electric Co-op. 9,690 Lucien Telephone Co. 1,070 1,070 Northern Oklahoma Gas Co. 54,370 101,747 Oklahoma Gas and Electric Co. 239,437 239,997 Oklahoma Pipe Line Co. 28,388 23,111 Postal Telegraph-Cable Co. 7,393 7,385 Pullman Company 8,621 8,549 Railway Express Agency, Inc. 5,165 5,207 Santa Fe System 1,238,624 1,241,610 Shell Pipe Line Corp. 296,560 300,121 Sinclair Refining Co. 38,157 38,185 Southwestern Associated Telephone Co. 20,190 19,992 Southwestern Bell Telephone Co. 150,287 149,160 Stanolind Pipe Line Co. 50,273 50,338 St. Louis-San Francisco Railway Co. 452,049 451,711 Utilities Production Corp. 16,569 15,986 Western Light & Telephone Co. 2,110 2,079 Western Union Telegraph Co. 20,865 19,921 TOTAL $3,694,302 $3,688,174 ADMINISTRATION OF THE GENERAL PROPERTY TAX 155

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

NOWATA COUNTY 1939 1940 Cities Service Gas Co. $ 217,767 $ 230,940 Gas Service Co. 43,422 43,238 Lenapah Telepone Co. 446 430 Missouri-Kansas-Texas Railroad Co. 309,824 307,060 Missouri Pacific Railroad Co. 673,312 673,428 National Refining Co. 145,089 121,417 Nowata County Gas Co 12,270 12,500 Public Service Co. of Okla. 213,624 214,074 Pullman Company 10,440 10,354 Railway Express Agency, Inc. 2,864 2,887 Sinclair Refining Co. i 159,777 157,435 Southwestern Bell Telephone Co. 84,739 81,921 Stanolind Pipe Line Co 222,238 265,635 Texas-Empire Pipe Line Co 178,701 147,906 Union Electric Railway Co. 31,762 31,762 Union Gas System, Inc. 54,607 54,584 Verdigris Valley Electric Co-op., Inc. 5,670 Wann Telephone Co. 339 356 Western Union Telegraph Co. 11,849 11,492 TOTAL $2,373,070 $2,373,089

OKFUSKEE COUNTY Boley Telephone Co. $ 750 $ 750 Bryant Telephone Exch. 509 543 Castle Telephone Co. 206 206 Central States Light & Power Corp. 40,145 39,139 Central States Light & Power Corp. of Okla. 29,125 32,685 Central States Production Corp. 628 544 Cimarron Valley Pipe Line Co. 12,621 8,610 Cities Service Gas Co. 232,290 201,677 Consolidated Pipe Line Co. 62,527 63,098 Cosden Pipe Line Co. 209,158 East Central Oklahoma Electric Co-op., Inc. 6,442 Empire Pipe Line Co. 142,326 67,416 Fort Smith and Western Railway Co. 24,476 Gulf Refining Co. : 96,685 93,528 Kansas, Oklahoma & Gulf Railway Co. 68,784 70,026 Magnolia Pipe Line Co. 11,495 11,642 Mid-Continent Pipe Line Co. 224,208 Okfuskee Telephone Co. 400 100 Oklahoma Gas and Electric Co. 36,980 41,516 Oklahoma Gas Service Co. 3,000 Oklahoma Natural Gas Co. 396,962 395,523 Oklahoma Pipe Line Co. 336,216 317,227 Okmulgee Producers & Mfgrs, Gas Co. 19,048 20,215 Paden Gas Co. 3,000 Postal Telegraph-Cable Co. 4,892 4,887 Public Service Co. of Okla. 1,664,508 1,678,022 Pullman Company 2,238 2,219 Pure Transportation Co. 24,342 23,680 Railway Express Agency, Inc. 1,065 1,074 Shell Pipe Line Corp. 19,662 23,829 Sinclair Refining Co. 167,558 161,729 Southwestern Bell Telephone Co. 98,981 100,293 Southwestern States Telephone Co. 3,032 3,078 Standish Pipe Line Co. 106,705 106,531 Stanolind Pipe Line Co. 24,020 24,099 St. Louis-San Francisco Railway Co. 211,418 211,183 Texas Pipe Line Co. of Okla. 33,993 34,389 Weleetka Pipe Line Co. 79,200 81,000 Welty Telephone Co. 100 100 Western Union Telegraph Co. , 15,824 4,209 TOTAL $4,181,869 $4,058,417 156 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

OKLAHOMA COUNTY 1939 1940 American Telephone and Telegraph Co. $ 296,064 $ 319,148 Anderson-Prichard Pipe Line Corp. !_ 54,137 44,859 Arcadia Telephone Co. 210 386 Earl W. Baker Utilities Co. 61,322 77,839 Capitol Gas Co. 18,960 19,125 Chicago, Rock Island and Pacific Railway Co. 933,975 935,094 Choctaw Telephone Exch. 1,250 1,250 Cimarron Electric Co-op. 586 Cimarron Valley Pipe Line Co. 191,964 189,888 Cities Service Gas Co. 497,601 516,016 Consolidated Gas Utilities Corn. 3,817 3,638 Continental Pipe Line Co. 185,481 181,598 Davon Pipe Line Co. 40,000 38,500 Empire Pipe Line Co. 372,478 376,723 Guthrie Gas Utilities Co. 67,124 73,511 H. P. Gas Co. 18,000 13,100 Jones City Telephone Exch. 1,850 1,900 McLoud Telephone Exch. 244 173 Magnolia Pipe Line Co. 115,348 114,410 Meadowbrook Water Co. 2,000 Missouri-Kansas-Texas Railroad Co. 956,754 947,496 National Refining Co. 35,000 15,000 Nicoma Park Telephone Exch. 2,500 2,600 Oklahoma City-Ada-Atoka Railway Co. 48,780 48,811 Oklahoma City Junction Railway Co. 36,166 36,166 Oklahoma Electric Co-op. 234 Oklahoma Inter-County Electric CO-OD. 272 Oklahoma Gas and Electric Co. 10,645,476 10,741,254 Oklahoma Natural Gas Co. 2,282,991 2,308,865 Oklahoma Pipe Line Co. 191,805 144,845 Oklahoma Railway Co. 796,692 722,505 Petroleum Pipe Line Co., Inc. 48,909 36,629 Postal Telegraph-Cable Co. 27,844 28,361 Pullman Company 30,538 30,337 Pure Transportation Co. 37,854 27,098 Railway Express Agency, Inc. 10,427 10,511 Santa Fe System 1,224,133 1,217,015 Shell Pipe Line Corp. 76,299 77,365 Sinclair Refining Co. 1 508,574 472,656 Southwest Telephone Co. 6,665 6,912 Southwestern Bell Telephone Co. 5,460,541 5,630,282 Spencer Telephone Co. 660 660 Standish Pipe Line Co. 380,617 407,797 Stanolind Pipe Line Co. 178,813 174,048 State Fuel Supply Co. 583 576 St. Louis-San Francisco Railway Co. 1,051,844 1,051,162 Western Union Telegraph Co. 246,701 240,150 J. Arthur S. Wright, Inc. 4,000 4,000 TOTAL $27,151,263 $27,293,079

OKMULGEE COUNTY Beggs Pipe Line Co. _ $ 3,000 $ 2,000 Beggs Telephone Co. 6,750 6,750 Bryant Telephone Exch. 291 257 Central States Power & Light Corp. 78,398 80,403 Central States Power & Light Corp. of Okla. 103,794 106,185 Central States Production Corp. 1,203 976 Cities Service Gas Co. 2,976 Consolidated Pipe Line Co. 38,849 38,469 Cosden Pipe Line Co. 258,196 East Central Oklahoma Electric Co-op., Inc. 18,018 Empire Pipe Line Co. 62,731 28,894 Gas Service Co. 17,666 18,053 Great Lakes Pipe Line Co. 160,883 161,313 Gulf Refining Co. 565,732 555,037 Hoffman Gas Co. 440 500 Kansas, Oklahoma & Gulf Railway Co. 221,748 225,467 M and M Oil & Gas Corp. 6,728 8,395 Mid-Continent Pipe Line Co. 246,294 Oklahoma Gas and Electric Co. 84,876 84,355 ADMINISTRATION OF THE GENERAL PROPERTY TAX 157

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Oklahoma Natural Gas Co. $1,040,497 $ 978,000 Oklahoma Pipe Line Co. 314,846 288,475 Okmulgee Northern Railway Co. 110,000 110,000 Okmulgee Producers & Mfgrs. Gas Co. 57,200 52,460 Postal Telegraph-Cable Co. 10,844 9,705 Public Service Co. of Okla. 873,186 856,376 Pullman Company 10,497 10,409 Pure Transportation Co. 124,348 117,864 Railway Express Agency, Inc. 5,201 5,243 Schulter Telephone Co. 525 525 Sinclair Refining Co. 185,848 170,392 Sooner Oil and Gas Co. 1,362 835 Southwest Telephone Co. 21,451 21,996 Southwestern Bell Telephone Co. 396,993 384,274 Standish Pipe Line Co. 68,470 68,537 Stanolind Pipe Line Co. 4,618 501 St. Louis-San Francisco Railway Co. 1,257,674 1,254,998 Texas Pipe Line Co. of Okla. 429,330 425,411 Western Union Telegraph Co. 29,203 28,372

TOTAL $6,553,378 $6,366,715

OSAGE COUNTY Avant Gas Service Co. S 1,700 $ 1,700 Burbank Gas Co. 2,640 2,840 Burbank Telephone Exch. 1,500 1,500 Cities Service Gas Co. _ 1,320,858 1,330,035 Consolidated Gas Utilities Corp. 41,328 39,236 Consolidated Pipe Line Co. 173,359 172,996 Continental Pipe Line Co. 318,119 288,413 Cosden Pipe Line Co. 529,731 Empire Pipe Line Co. 109,206 94,377 Foraker Telephone Co 750 750 Gas Service Co. 91,188 93,780 Grainola Telephone Co. 1,000 1,000 Great Lakes Pipe Line Co. 1,236,890 1,245,493 Gulf Refining Co. 187,183 176,401 Lyman Telephone Co. 100 100 Magnolia Pipe Line Co. 9,092 7,729 Mid-Continent Pipe Line Co. 524,294 Midland Valley Railroad Co. 733,506 731,888 Missouri-Kansas-Texas Railroad Co. 1,461,420 1,446,288 National Refining Co. 102,666 117,467 Natural Gas Service Co. 4,064 4,014 Northern Oklahoma Gas Co. 204,706 203,497 Ochelata Telephone Co. — 125 135 Oklahoma Natural Gas Co. 101,845 94,274 Oklahoma Pipe Line Co. 167,806 150,843 Oklahoma Power and Water Co. 625,530 620,243 Oklahoma Telephone Co. 68,455 66,603 Oklahoma Utilities Co. 82,537 83,539 Osage Railway Co. 64,187 64,187 Phillips Pipe Line Co. 9,519 9,614 Public Service Co. of Okla. 26,060 104,785 Pullman Company 1 11,902. 11,803 Railway Express Agency, Inc. 10,082 10,163 Santa Fe System 1,578,557 1,508,265 Shell Pipe Line Corp. 410,735 418,165 Shidler Telephone Co. 3,450 4,805 Sinclair Refining Co. 1,411,362 1,394,133 Skiatook-Sperry Telephone Co. 4,387 4,604 Smelter Gas Co. 106,506 108,004 Southwestern Bell Telephone Co. 349,310 347,924 Standish Pipe Line Co. 232,448 229,639 Stanolind Pipe Line Co. 1,536,204 1,525,683 Texas-Empire Pipe Line Co. 88,926 68,725 Texas Pipe Line Co. of Okla. 141,576 135,590 Union Gas System, Inc. 167,316 135,640 Utilities Production Corp. 86,234 88,927 Verdigris Valley Electric Co-op., Inc. 8,379 Webb City Telephone Exch. 510 158 ADMINISTRATION OF THE GENERAL PROPERTY TAX TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Western Union Telegraph Co. $ 35,801 $ 34,706 Wynona Telephone Co. 3,250 3,250 TOTAL $13,855,626 $13,716,226

OTTAWA COUNTY Ajax Pipe Line Corp. $ 315,922 $ 266,439 American Telephone and Telegraph Co. 239,732 244,358 Baltic Operating Co. 7,192 7,192 Cities Service Gas Co. 261,108 274,935 Empire District Electric Co. 354,292 362,078 Gas Service Co 105,673 106,233 Kansas, Oklahoma & Gulf Railway Co. 283,991 292,279 Kansas State Telephone Co 720 809 Miami Mineral Belt Railroad Co. 85,000 85,000 Northeast Oklahoma Electric Co-op., Inc. 10,856 Northeast Oklahoma Railroad Co. 130,000 150,000 Postal Telegraph-Cable Co. 7,725 7,718 Public Service Co. of Okla. 21,055 20,861 Pullman Company 12,530 12,426 Railway Express Agency, Inc. 4,356 4,159 Ruth Fuel Co. 12,542 12,872 Shell Pipe Line Corp. 346,424 355,120 Southwestern Bell Telephone Co. 213,646 219,813 Southwest Missouri Railroad Co. 10,000 St. Louis-San Francisco Railway Co. 1,251,338 1,249,855 Western Union Telegraph Co. 25,649 24,901 TOTAL $3,688,895 $3,707,904

PAWNEE COUNTY Blackburn Telephone Co. $ 650 $ 650 Central States Power & Light Corp. 76,385 80,304 Central States Power & Light Corp. of Okla. 36,053 36,669 Central States Production Corp. 938 714 Cimarron Telephone Co. 3,485 3,485 Cimarron Valley Pipe Line Co. 22,173 22,308 Cities Service Gas Co. 119,931 128,297 Consolidated Pipe Line Co. 88 Gulf Refining Co. 264,310 278,238 Hallett Telephone Co. 550 550 Magnolia Pipe Line Co. 15,403 15,386 Maramec Telephone Co. 1,100 1,000 Missouri-Kansas-Texas Railroad Co. 476,423 472,167 Oklahoma Gas and Electric Co. 53,469 53,877 Oklahoma Pipe Line Co. 61,971 57,452 Oklahoma Power and Water Co. 18,900 19,102 Oklahoma Utilities Co. 83,152 85,690 Pullman Company 4,942 4,901 Railway Express Agency, Inc. 6,915 6,971 Santa Fe System 1,148,792 1,145,196 Shell Pipe Line Corp. 166,933 171,070 Sinclair Refining Co. ! 227,425 195,477 Skedee Telephone Co. 750 750 Southwestern Associated Telephone Co. 949 943 Southwestern Bell Telephone Co. 164,626 156,283 Standish Pipe Line Co. 111,037 110,939 Stanolind Pipe Line Co. 171,686 172,245 St. Louis-San Francisco Railway Co. 502,238 501,003 Sun Pipe Line Co. 7,863 7,142 Utilities Production Corp. 1,513 767 Western Union Telegraph Co. 22,869 22,136 TOTAL $3,773,519 $3,751,712

PAYNE COUNTY Frank Bishop Telephone Co. $ 100 $ 100 Central Rural Electric Co-op. 23,917 Central States Power & Light Corp- 102,516 110,260 ADMINISTRATION OF THE GENERAL PROPERTY TAX 159

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Central States Power & Light Corp. of Okla. $ 97,431 $ 100,911 Central States Production Corp. 9,465 3,310 Cimarron Valley Pipe Line Co. 56,466 56,808 Cities Service Gas Co. 89,948 107,733 Consolidated Gas Utilities Corp. 53,818 51,076 Continental Pipe Line Co. 3,130 2,775 Cosden Pipe Line Co. 23,556 Empire Pipe Line Co. 223,670 216,066 Goodnight Telephone Co. 88 78 Gulf Refining Co. 42,629 45,272 Home Pipe Line Co. 10,250 7,050 Lewis Gas Co. 600 600 Magnolia Pipe Line Co. 39,110 38,436 Mid-Continent Pipe Line Co. 60,944 Missouri-Kansas-Texas Railroad Co. 491,396 486,557 Oklahoma Gas and Electric Co. 268,516 274,723 Oklahoma Pipe Line Co. 267,470 258,912 Oklahoma Utilities Co. 1,897 2,074 Pact Gas Co. 11,632 12,667 Pullman Company 4,774 4,734 Railway Express Agency, Inc. 6,707 6,761 Ripley Gas Co. 4,225 4,225 Santa Fe System 1,657,663 1,647,415 Shell Pipe Line Corp. 588,115 592,527 Sinclair Refining Co. 24,228 24,223 Southwestern Associated Telephone Co. 33,346 33,043 Southwestern Bell Telephone Co. 319,780 343,326 Standish Pipe Line Co. 125,799 125,831 Stanolind Pipe Line Co. 229,777 237,211 Sun Pipe Line Co. 37,979 37,645 Texas-Empire Pipe Line Co. 62,728 65,569 Texas Pipe Line Co. of Okla. 44,449 55,506 Utilities Production Corp. 11,942 11,285 Western Light & Telephone Co. 1,057 1,043 Western Union Telegraph Co. - 22,523 22,292 Yale Gas Co. 12,000 12,000

TOTAL $4,980,780 $5,084,905

PITTSBURG COUNTY American Telephone and Telepgraph Co. $ 66,523 $ 67,809 Ashland Telephone Co. 150 165 Canadian Valley Telephone Co. 400 400 C. C. I. Gas Co. 10,575 10,617 Central States Power & Light Corp. 10,965 11,840 Central States Power & Light Corp. of Okla. 16,346 18,647 Chicago, Rock Island and Pacific Railway Co. 1,172,612 1,166,304 Cities Service Gas Co. 89 Fort Smith and Western Railway Co. 18,518 Gas Service Corp. 38,480 38,480 Gulf Refining Co. 569,700 553,606 Kansas City Southern Railway Co. 1,500 Kiowa Telephone Co. 1,320 1,796 Missouri-Kansas-Texas Railroad Co. 1,749,425 1,734,101 Oklahoma Natural Gas Co. 78,224 74,535 Oklahoma Western Telephone Co. 136 137 Pittsburg County Railway Co. 29,000 29,000 Pittsburg Telephone Co. 290 316 Pittsburg Water and Light Co. 3,250 3,250 Postal Telegraph-Cable Co. 12,285 12,273 Public Service Co. of Okla. 1,337,593 1,331,376 Pullman Company 20,218 20,049 Quinton & Kinta Telephone Co. 2,111 1,582 Railway Express Agency, Inc. 6,618 6,671 Southeastern Gas Co. 9,265 5,888 Southwestern Bell Telephone Co. 263,872 258,048 Southwestern States Telephone Co. 1,290 1,335 Texas Pipe Line Co. of Okla. 6,794 6,885 Tri-Cities Gas Corp. 31,905 8,968 Utilities Production Corp. 55,993 53,474 Western Union Telegraph Co. 43,326 33,453

TOTAL $5,557,273 $5,452,505 160 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940

PONTOTOC COUNTY American Telephone and Telegraph Co. $ 21,715 $ 22,425 Central States Power & Light Corp. of Okla. 49,439 47,479 Cities Service Gas Co. 125,375 135,515 Cosden Pipe Line Co. 56,433 Fittstown Gas Co. 5,250 2,500 Fittstown Telephone Co. 6,000 4,500 Fittstown Water Co. 2,250 1,000 Francis Telephone Co. 428 590 Graben Gas and Water Co. 42,000 40,000 Graben Light & Power Co. 24,750 24,750 Interstate Co-op. Electric & Power Co. 25,435 Kansas, Oklahoma & Gulf Railway Co. 188,206 193,435 Magnolia Pipe Line Co. 162,149 161,363 Mid-Continent Pipe Line Co. 60,395 Oklahoma City-Ada-Atoka Railway Co. 64,484 64,561 Oklahoma Gas and Electric Co. 1,063,334 1,027,327 Oklahoma Natural Gas Co. 29,585 29,867 Oklahoma Pipe Line Co. 300,415 278,622 Peoples Electric Co-op. 32,351 Pullman Company 7,677 7,606 Railway Express Agency, Inc. 6,279 6,329 Santa Fe System 159,023 159,023 Sinclair Refining Co. 83,182 83,115 Southwest Natural Gas Co. 330,785 335,797 Southwestern Bell Telephone Co. 217,168 222,998 Southwestern States Telephone Co. 8,447 8,486 Stanolind Pipe Line Co. 570,316 551,408 Stonewall Gas Co. 2,125 3,750 St. Louis-San Francisco Railway Co. 776,805 776,374 Texas Pipe Line Co. of Okla. 1,745 1,759 Vanoss Telephone Co. 348 348 Western Union Telegraph Co. 20,765 20,609 TOTAL 84,351,913 $4,304,282

POTTAWATOMIE COUNTY American Telephone and Telegraph Co. $ 58,668 $ 61,230 Chicago, Rock Island and Pacific Railway Co. 1,039,336 1,038,280 Cimarron Valley Pipe Line Co. 8,519 8,570 Cities Service Gas Co. 943 Cosden Pipe Line Co. 18,986 Earlsboro Telephone Co. 2,675 2,675 Empire Pipe Line Co. 1,555 Gulf Refining Co. 121,825 154,341 McLoud Telephone Exch. 2,779 2,867 Magnolia Pipe Line Co. 350,539 352,562 Mid-Continent Pipe Line Co. 24,390 Oklahoma City-Ada-Atoka Railway Co. 79,954 79,781 Oklahoma Gas and Electric Co. 985,939 1,025,038 Oklahoma Natural Gas Co. 436,192 447,853 Oklahoma Pipe Line Co. 5,889 Postal Telegraph-Cable Co. 5,565 5,559 Pullman Company 6,588 6,533 Railway Express Agency, Inc. 8,722 8,792 Remus Rural Telephone Co. 255 255 Santa Fe System 1,633,104 1,628,515 Seminole County Gas & Oil Co. 15,000 Shell Pipe Line Corp. 252,309 239,871 Sinclair Refining Co. 1,118,036 1,123,731 Southwest Natural Gas Co. 18,383 16,425 Southwest Telephone Co. 25,613 26,231 Southwestern Bell Telephone Co. 573,814 569,360 Southwestern States Telephone Co. 3,086 3,114 Standish Pipe Line Co. 110,397 110,180 Stanolind Pipe Line Co. 1,031,023 1,007,412 Tecumseh Gas Distributing System 14,100 15,400 Texas-Empire Pipe Line Co. 15,982 15,527 Texas Pipe Line Co. of Okla. 28,783 23,188 ADMINISTRATION OF THE GENERAL PROPERTY TAX 161

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Tidal Pipe Line Co. $ 114,990 $ 129,716 Wanette Gas Co. 5,000 Western Union Telegraph Co. 22,545 21,544 TOTAL 88,111,151 $8,154,883

PUSHMATAHA COUNTY Gulf Refining Co. $ 380,174 $ 366,877 Oklahoma Western Telephone Co. 415 411 Public Service Co. of Okla. 55,516 55,559 Railway Express Agency, Inc. 4,108 4,141 Southwestern Bell Telephone Co. 20,506 20,414 St. Louis-San Francisco Railway Co. 1,093,178 1,093,177 Western Union Telegraph Co. 31,373 30,412 TOTAL $1,585,270 $1,570,991

ROGER MILLS COUNTY Cheyenne Gas Co. $ 6,450 $ 6,000 Cimarron Utilities Co. 15,517 15,841 Consolidated Gas Utilities Corp. 149,241 142,056 Hammon Telephone Co. 2,871 2,887 Missouri-Kansas-Texas Railroad Co. 95,934 93,329 Northfork Electric Co-op., Inc. 1,093 Railway Express Agency, Inc. 4,194 4,227 Reydon Gas Co. 9,000 7,113 Reydon Telephone Exch. 810 900 Santa Fe System 269,408 269,408 Southwestern Associated Telephone Co. 4,155 4,138 Southwestern Bell Telephone Co. 20,854 20,000 Southwestern Light & Power Co. 61,904 60,796 Southwestern States Telephone Co. 284 Strong City Telephone Co. 700 594 Western Union Telegraph Co. 7,347 7,123 White Gas and Fuel Co. 188 188 TOTAL $ 648,857 8 635,693

ROGERS COUNTY Ajax Pipe Line Corp. $ 189,914 $ 160,169 American Telephone and Telegraph Co 220,866 224,750 Catoosa Telephone Exch. 1,350 1,350 Central States Power & Light Corp 2,957 Collinsville Telephone Co. 855 Consumers Co-Operative Gas Co 8,000 Co-Operative Co. 5,000 Foyil Gas Co. . 700 700 Gas Service Co. 15,354 309 Gulf Refining Co 103,730 97,510 Helmerich & Payne, Inc. 10,789 10,789 Inola Telephone Exch. 900 900 Local Service Co. 1,512 1,460 Missouri Pacific Railroad Co. 1,002,176 1,002,351 National Refining Co. 600 Oklahoma Natural Gas Co. 168,248 166,468 Oklahoma Telephone Co. 292 388 Pressure Oil & Gas Co. 13,450 Public Service Co. of Oklahoma 115,658 118,089 Pullman Company 21,498 21,319 Railway Express Agency, Inc. 5,881 5,928 Shell Pipe Line Corp. 386,088 397,290 Sinclair Refining Co. 10,760 9,067 Southwestern Bell Telephone Co. 146,678 146,277 Stanolind Pipe Line Co. 100,368 97,970 St. Louis-San Francisco Railway Co. 1,039,522 1,039,521 Talala Telephone Co. 268 268 Texas-Empire Pipe Line Co. 150,050 145,777 Unity Gas Co 8,000 Verdigris Valley Electric Co-op., Inc. 4,589 Western Union Telegraph Co 39,813 38,168 TOTAL $3,762,422 $3,700,262 162 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

SEMINOLE COUNTY 1939 1940 American Telephone and Telegraph Co. $ 39,649 $ 41,474 Bowlegs Gas Co. 1,500 1,650 Bowlegs Telephone Co. 1,500 1,500 Chicago, Rock Island and Pacific Railway Co. 582,180 574,093 Cimarron Valley Pipe Line Co. 136,214 130,549 Cities Service Gas Co. 464,377 478,134 Cosden Pipe Line Co. 343,659 Earlsboro Telephone Co. 325 325 Empire Pipe Line Co. 180,934 147,563 Gulf Refining Co. ^ 554,939 571,716 Magnolia Pipe Line Co. 432,282 436,512 Mid-Continent Pipe Line Co 351,851 New Lima Townsite Co. 675 675 Oklahoma Citv-Ada-Atoka Railway Co 56,262 56,207 Oklahoma Gas and Electric Co. 630,429 632,383 Oklahoma Natural Gas Co. 242,816 267,288 Oklahoma Pipe Line Co. 614,847 479,636 Postal Telegraph-Cable Co. 5,908 5,902 Pullman Company 7,394 7,340 Pure Transportation Co. 265,686 259,737 Railway Express Agency, Inc. 3,564 3,592 Sasakwa Telephone Co.__ 1,500 1,250 Seminole County Gas & Oil Co. 10,000 Seminole Gas Co. 87,000 80,000 Shell Pipe Line Corp. 164,734 43,587 Sinclair Refining Co. 899,638 887,250 Southwest Natural Gas Co. 79,366 84,145 Southwfstern Bell Telephone Co. 371,417 367,435 Standish Pipe Line Co 159,598 159,082 Stanolind Pipe Line Co. 404,073 442,959 State Fuel Supply Co. 76,403 78,073 St. Louis-San Francisco Railway Co. 142,385 142,384 Texas-Empire Pipe Line Co. 225,682 219,255 Texas Pipe Line Co. of Okla. 248,802 256,878 Tidal Pipe Line Co. 115,409 108,666 Western Union Telegraph Co. 9,313 9,035

TOTAL $7,560,460 $7,328,126

SEQUOYAH COUNTY American Telephone and Telegraph Co $ 27,455 $ 36,721 Arkansas-Oklahoma Gas Co. 23,230 23,600 Kansas City Southern Railway Co. 742,386 742,199 Missouri Pacific Railroad Co. 1,152,035 1,151,841 Oklahoma Gas and Electric Co. 148,326 149,855 Postal Telegraph-Cable Co 8,542 8,533 Pullman Company 1 20,205 20,037 Railway Express Agency, Inc. 5,530 5,574 Southwestern Bell Telephone Co. 84,438 75,177 Southwestern States Gas Co. 14,110 16,005 Vian Telephone Exch. 1,000 1,000 Western Oklahoma Gas Co. 8,000 8,000 Western Union Telegraph Co. 26,246 25,455

TOTAL .82,261,503 $2,263,997

STEPHENS COUNTY Alma Telephone Co $ 3,919 $ 4,310 Bailey Telephone Co. 351 280 Chicago, Rock Island and Pacific Railway Co. 684,650 682,946 Community Natural Gas Co. 5,502 5,549 Consolidated Gas Utilities Corp. 55,951 53,119 Cotton Electric Co-op. 14,809 Lone Star Gas Co. 298,167 295,126 Magnolia Pipe Line Co. 490,796 476,991 Oklahoma Gas and Electric Co 399 461 Oklahoma Pipe Line Co. 38,992 37,764 Pullman Company 7,016 6,958 Railway Express Agency, Inc. 1,925 1,940 ADMINISTRATION OF THE GENERAL PROPERTY TAX 163 TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Rock Island Oil Co., Inc. $ 76,053 $ 85,643 Sinclair Refining Co 13,499 13,509 Southwest Telephone Co. 22,812 23,281 Southwestern Bell Telephone Co. 178,966 187,083 Southwestern Light & Power Co. 242,461 246,233 State Fuel Supply Co. 2,526 2,495 Western Union Telegraph Co. 10,118 10,218

TOTAL $2,134,098 $2,148,715

TEXAS COUNTY Beaver, Meade and Englewood Railroad Co. $ 209,937 $ 174,600 Cabot Carbon Co. 7,000 9,750 Chicago, Rock Island and Pacific Railway Co. 1,552,186 1,553,549 Cimarron Utilities Co. 247,725 246,200 Cimarron Utilities Co., Agents 12,573 12,580 Cities Service Gas Co. 82,756 Guymon Gas Co. 26,100 26,100 Hardesty Telephone Co. 1,000 540 Oklahoma Electric & Water Co. 176,206 181,931 Panhandle Eastern Pipe Line Co. 402,922 402,992 Panhandle Public Service Co. 26,896 26,896 Pullman Company 14,232 14,114 Railway Express Agency, Inc. - 7,482 7,542 Republic Natural Gas Co. 40,000 50,000 Santa Fe System 102,270 102,270 Southwest Telephone Co., The 10,650 10,667 Southwestern Associated Telephone Co. 43,428 43,462 Southwestern Bell Telephone Co. 19,042 18,165 Western Union Telegraph Co. 17,749 17,211 Winsted Telephone Co. 1,475 1,475

TOTAL $3,001,629 $2,900,044

TILLMAN COUNTY Chicago, Rock Island and Pacific Railway Co. $ 94,394 $ 88,487 Community Natural Gas Co. 88,003 88,422 Grandfield Gas Co. : 11,700 11,700 Gulf Refining Co. 72,510 78,541 Lone Star Gas Co. 81,123 78,611 Missouri-Kansas-Texas Railroad Co. 378,345 369,606 Railway Express Agency, Inc. 5,992 6,040 Southwest Rural Electric Association, Inc. 35,370 Southwest Rural Electric Co-op. 29,246 Southwest Telephone Co. 70,712 71,442 Southwestern Bell Telephone Co. 53,717 51,652 Southwestern Light & Power Co. 240,324 222,174 Southwestern States Telephone Co. 4,890 4,988 Stanolind Pipe Line Co. 472 479 St. Louis-San Francisco Railway Co. 489,120 489,120 Western Union Telegraph Co. 18,718 18,157 Wolverton Bros. Light & Power Co. 4,044 3,907

TOTAL _$1,643,310 $1,618,696

TULSA COUNTY Ajax Pipe Line Corp. $ 196,849 $ 166,017 American Telephone and Telegraph Co. 325,555 341,112 Bixby Telephone Co. 5,450 5,705 Cargal Oil and Gas Co. 1,100 2,000 Central States Power & Light Corp. 16.248 Central States Power & Light Corp. of Okla. 7,992 Cherokee Public Service Co. 5,515 5,454 Cities Service Gas Co. 1,026 1.576 Collinsville Telephone Co. 6,070 5,774 Consolidated Pipe Line Co. 64,673 63,679 Continental Pipe Line Co. 76 76 Cosden Pipe Line Co. 154,173 164 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Dennison & Clark Water Extension Co. $ 2,010 $ East Central Oklahoma Electric Co-op., Inc. 1,559 Empire Pipe Line Co. 434 Great Lakes Pipe Line Co. 238,871 240,906 Gulf Refining Co. 541,525 531,212 Hill Pipe Line Co. 3,750 11,684 Mid-Continent Pipe Line Co. 168,537 Midland Valley Railroad Co. 385,045 . 377,011 Missouri-Kansas-Texas Railroad Co. 547,963 540,172 National Refining Co. 20,000 20,600 Natural Gas Service Co. 13,436 13,986 Oklahoma Gas and Electric Co. 99,264 99,595 Oklahoma Natural Gas Co. 2,787,610 2,797,591 Oklahoma Pipe Line Co. 300,706 276,489 Oklahoma Power and Water Co. 1,838,786 1,854,789 Oklahoma Telephone Co. 29,246 28,986 Owasso Gas Co. 4,044 4,044 Postal Telegraph-Cable Co. 29,899 30,564 Public Service Co. of Okla. 5,570,185 5,545,117. Pullman Company 10,747 10,657 Pure Transportation Co. 869 845 Railway Express Agency, Inc. 6,338 6,389 Ruth Fuel Co. 9,603 9,419 Sand Springs Railway Co. 381,248 379,648 Santa Fe System 693,677 693,378 Sapulpa Union Railway Co. 13,716 13,933 Shell Pipe Line Corp. 88,958 91,19.1 Sinclair Refining Co. 368,137 354,986 Skiatook-Sperry Telephone Co. 8,213 7,996 Southwestern Bell Telephone Co. 4,174,811 4,393,103 Southwestern Light & Power Co. 6,108 3,228 Southwestern States Telephone Co. 6,577 6,656 Stanolind Pipe Line Co. 315,570 253,934 St. Louis-San Francisco Railway Co. 1,041,366 1,042,107 Suburban Water Co. 1,500 Texas-Empire Pipe Line Co. 182,053 176,578 Texas Pipe Line Co. of Okla. 246,289 250,202 Tidal Pipe Line Co. 1,490 1,515 Tulsa Union Depot Co. 385,634 385,634 Union Gas System, Inc. 16,121 Utilities Production Corp. 1,281 Verdigris Valley Electric Co-op., Inc. 7,022 Western Union Telegraph Co. 181,139 174,174 Wilcox & Schmuck 2,057 2,057

TOTAL $21,339,503 $21,400,387

WAGONER COUNTY Ajax Pipe Line Corp. $ 128,728 $ 108,566 American Telephone and Telegraph Co. 56,441 57,527 Central States Power & Light Corp. 724 Cherokee Public Service Co. 41,801 31,922 Cosden Pipe Line Co. 42,653 Coweta-Porter Telephone Co. 6,740 6,665 Gulf Refining Co. 56,265 52,993 Haskell Gas Co. 4,353 2,963 Helmerich & Payne, Inc. 3,321 3,321 Kansas, Oklahoma & Gulf Railway Co. 243,831 251,141 Mid-Continent Pipe Line Co. 41,938 Midland Valley Railroad Co. 55,250 55,081 Missouri-Kansas-Texas Railroad Co. 1,116,844 1,105,892 Missouri Pacific Railroad Co. 520,758 520,587 Oklahoma Gas and Electric Co. 2,930 3,050 Oklahoma Natural Gas Co. 243,162 240,545 Oklahoma Telephone Co. 641 584 Postal Telegraph-Cable Co. 12,510 12,497 Public Service Co. of Okla. 121,599 133,223 Pullman Company 10,165 10,080 Railway Express Agency, Inc. 4,935 4,975 Sinclair Refining Co. 53,233 50,822 Southwest Telephone Co. 26,951 27,635 ADMINISTRATION OF THE GENERAL PROPERTY TAX 165

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

1939 1940 Southwestern Bell Telephone Co. $ 55,752 $ 53,096 Stanolind Pipe Line Co. 6,913 Utilities Production Corp. 310 Wagoner Gas Co. 22,000 22,000 Western Union Telegraph Co. 27,578 26,731

TOTAL $2,866,388 $2,823,834

WASHINGTON COUNTY American Telephone and Telegraph Co. $ 351 $ 363 Cities Service Gas Co. 589,309 637,660 Copan Gas Co. 2,583 2,713 Gas Service Co. 224,684 227.825 Great Lakes Pipe Line Co. 179,846 167,854 Missouri-Kansas-Texas Railroad Co. 327,569 324,268 National Refining Co. 225,145 247,916 Ochelata Telephone Co. 834 824 Oklahoma Natural Gas Co. 15,933 14,930 Oklahoma Power and Water Co. 28,781 28,603 Oklahoma Public Service Corp. 6,196 6,196 Oklahoma Telephone Co. 2,613 2,981 Phillips Pipe Line Co. 212 214 Postal Telegraph-Cable Co. 2.216 2,214 Public Service Co. of Okla. 558,088 561,698 PuPman Company 14,316 14.197 Railway Express Agency, Inc. 4,282 4.317 Santa Fe System 1,228.003 1,227.083 Shell Pipe Line Corp. 43,552 44,645 Sinclair Refining Co. 1,388,820 1,376,407 Smelter Gas Co. 5.971 5,971 Southwestern Bell Telephone Co. 333.247 354,727 Stanolind Pipe Line Co. 67,252 67,471 Texas-Empire Pipe Line Co. 183 177 D. M. Tyler 19,899 19,931 Union Gas System, Inc. 46,956 44,776 Vera Telephone Co. 350 350 Verdigris Valley Electric Co-op., Inc. 19,606 Wann Telephone Co. 232 244 Western Union Telegraph Co. 20,462 20,337

TOTAL $5,337,885 $5,426,498

WASHITA COUNTY American Telephone and Telegraph Co. $ 87,399 $ 94,786 Bessie Telephone Co. 2,500 2,500 Caddo County Electric Co-op. 5,482 Caddo Electric Co-op. 7,256 Canute Telephone Co. 2,300 2,050 Central State Power & Light Corp. 145,856 148,093 Central States Power & Light Corp. of Okla. 68,623 71,638 Chicago. Rock Island and Pacific Railway Co. 221,925 222,271 Cloud Chief Telephone Exch. 2,778 2,500 Foss Telephone Co. 4,259 2,308 Kiwash Electric Co-op., Inc. 34,390 Northfork Electric Co-op., Inc. 4,905 Pul'man Company 3,524 3,494 Railway Express Agency, Inc. 4,682 4,719 Santa Fe System 251,793 251.029 Sentinel Rural & Long Distance Telephone Co. 10,604 9,967 Southwestern Bell Telephone Co. 69,416 68,540 Southwestern Light & Power Co. 158,338 157,908 Southwestern States Telephone Co. 2.255 2,300 St. Louis-San Francisco Railway Co. 440,900 440,900 Washita Gas Service Co. 5,000 5,500 Western Union Telegraph Co. 11,911 11,553

TOTAL $1,499,545 $1,548,607 166 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 71—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation in Each County

WOODS COUNTY 1939 1940 Alfalfa County Electric Co-op. $ 6,074 $ Alfalfa Electric Co-op., Inc. 13,056 Chicago, Rock Island and Pacific Railway Co. 55,275 55,275 Cities Service Gas Co. 402,816 396,607 Freedom Utilities Co. 4,250 4,250 Oklahoma Gas and Electric Co. 302,799 304,648 Phillips Pipe Line Co. 92,730 93,652 Pullman Company 10,313 10,227 Railway Express Agencv, Inc. 6,351 6,402 Santa Fe System 1,960,647 1,954,827 Southwestern Associated Telephone Co. 25,042 24,717 Southwestern Bell Telephone Co. 87,283 91,281 St. Louis-San Francisco Railway Co. 210,033 209,330 United Gas Service Co. 1,426 1,426 Western Light & Telephone Co. 437 434 Western Union Telegraph Co. 21,380 20,767 Zenith Gas System, Inc. ± 182,239 189,239 TOTAL $3,369,095 $3,376,138

WOODWARD COUNTY Blue Ridge Telephone Co. $ 1,115 $ 1,115 Canadian Valley Gas Co. 6,000 6,000 Cestos Telephone Co. 114 114 Cities Service Gas Co. 893,390 874,687 Missouri-Kansas-Texas Railroad Co. 350,491 342,823 Mooreland Farmers Telephone Co. 4,406 5,000 Mutual Telephone Co. 1,000 1,000 Oklahoma Gas and Electric Co. 276,237 278,583 Public Service Corp. of Texas 30,797 30,771 Pullman Company 10,389 10,303 Quinlan Switchboard Exch. 800 800 Railway Express Agency, Inc. 5,794 5,840 Santa Fe System 1,420,745 1,420,564 Sharon Telephone Co. 1,650 1,650 Southwestern Associated Telephone Co. 5,018 5,007 Southwestern Bell Telephone Co. 127,798 133,262 Western Union Telegraph Co. 19,774 19,199 Zenith Gas System, Inc. 124,420 128,388 TOTAL $3,279,938 $3,265,106 ADMINISTRATION OF THE GENERAL PROPERTY TAX 167

TABLE 72 Assessed Valuation of Each Railroad and Public Service Corporation

RAILROAD COMPANIES 1939 1940 Arkansas Western Railway Co. $ 36,000 $ 36,000 Beaver, Meade and Englewood Railroad Co. 360.000 300.000 Chicago, Rock Island and Pacific Railway Co. 21,442,378 20,895,000 Fort Smith and Western Railway Co. 106,100 Fort Smith and Van Buren Railway Co. 55.000 Kansas City Southern Railway Co. 3,571.632 3,571.632 Kansas. Oklahoma & Gulf Railway Co. 3,280,000 3,370.000 Miami Mineral Belt Railroad Co. 85.000 85,000 Midland Valley Railroad Co. 2,375,000 2,375.000 Missouri-Kansas-Texas Railroad Co. : 18.263.035 18.060.000 Missouri Pacific Railroad Co. 3,882.589 3,882,589 Northeast Oklahoma Railroad Co. 130.000 150.000 Oklahoma Citv-Ada-Atoka Railway Co. 300.000 300.000 Oklahoma & Rich Mountain Railroad Co. 50,473 50.473 Okmulgee Northern Railway Co. 110,000 110.000 Osage Railway Co. 64.187 64.187 Santa Fe System 33.035.200 32.900.000 St. Louis-San Francisco Railway Co. 27,253,760 27,325.000 St. Louis-San Francisco Railway Co.. Lessee 1.814 1.814 Texas, Oklahoma & Eastern Railroad Co. 207,215 207.215 Tulsa Union Depot Co. 385,634 385,634 Wichita Falls & Oklahoma Railroad Co. of Okla. 66,129 66,129 TOTAL $115,006,146 $114,190,673

EXPRESS COMPANIES Railway Express Agency, Inc. $ 399.982 $ 399,982 TOTAL $ 399,982 $ 399,982

ELECTRIC LIGHT, HEAT, WATER, POWER, AND GAS COMPANIES Alfalfa Countv Electric Co-op. $ 128,091 $ Alfalfa Electric Co-op.. Inc. 117.884 American Indian Oil & Gas Co. 39.100 39,500 Apache Gas Co. 54,500 Avant Gas Service Co. 1.700 1,700 Earl W. Baker Utilities Co. 80.587 104,250 Billings Gas Co. 4.925 4,925 Bowlegs Gas Co. 1.500 1.650 Burbank Gas Co. 2.640 2.640 Cabot Carbon Co. 7.000 9.750 Cache Electric Co. 2.300 2,300 Caddo Countv Electric Co-on. 80,137 Caddo Electric Co-op. 124.328 Canadian Valley Gas Co. 6,000 6,000 Canton Service Corp. 8.000 8,000 Capital Gas Co. 28,875 29.125 Cargal Oil and Gas Co. 1.100 2,000 C. C. I. Gas Co. 10,575 10.617 Central Rural Electric Co-on. 30.791 Central States Power & Light Corp. of Okla. 720.000 740,000 Chevenne Gas Co. 6.450 6.000 Choteau Gas System 1,980 1.980 Cimarron Electric Co-op. 169.610 Cimarron Utilities Co. 512.500 512,500 Cimarron Utilities Co., Agents 13,000 13,000 Citv of Siloam Springs, Ark. 444 500 Civic Gas Co. 22.500 Community Natural Gas Co. 550.000 560.000 Consolidated Gas Utilities Corp. 2,712,500 2,600,000 Consumers Co-Ooei'ative Gas Co. 8,000 Consumers Rural Electric Co. 150.975 Copan Gas Co. 2,583 2.713 Cotton Electric Co-oo. 49.263 Delaware County Water & Light Co. 4.170 12,332 Dennison & Clark Water Extension Co. 2,010 Disnev Lake Light and Power Co. 3.570 4,146 Disney Utilities Co. 1,000 1,165 168 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 72—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation

1939 1940 East Central Okla. Electric Co-op., Inc. $ $ 49,738 Eastern Oklahoma Gas Co. 7,137 6,112 Empire District Electric Co. 377,500 382,500 Fittstown Gas Co. 5.250 2,500 Fittstown Water Co. 2,250 1,000 Fletcher Light & Power Co. 18,920 18,400 Foyil Gas Co. 700 700 Freedom Utilities Co. 4,250 4,250 Gas Service Co. 503,790 495,252 Graben Light & Power Co. 24,750 24,750 Grandfield Gas Co. 11,700 11,700 Greenbelt Electric Co-op., Inc. 6,524 Guthrie Gas Service Co. 45.000 20,000 Guthrie Gas Utilities Co. 172,500 190,000 Guymon Gas Co. 26,100 26,100 Harmon Electric Association, Inc. 52,989 Haskell Gas Co. 30,142 22,000 Hoffman Gas Co. 440 500 Interstate Co-op. Electric & Power Co. 30,250 >— Kay County Electric Co-op. L 136,350 Kay Electric Co-op. 134,039 Kiefer Gas Co. : 3,400 3,400 Kinta Natural Gas Co. 975 975 Kiwash Electric Co-op., Inc. 34,888 Langley Light and Power Co. 2,500 Langlev Water Co. 1,500 1,264 C. A. Leonard Oil & Gas Co. • 1,500 Lewis Gas Co. 600 600 Lincoln Power Corp. 187,815 187,815 Local Service Co. 1,512 1,460 Meadowbrook Water Co. 2,000 Mulhall Gas Co. 1,800 1,800 Municipal Gas Co. 42,750 29,766 Natural Gas Service Co. 17,500 18,000 New Lima Townsite Co. 675 675 Northeast Oklahoma Electric Co-op., Inc. 52,327 Northern Oklahoma Gas Co. 680,000 735,000 Northfork Electric Co-op., Inc. 25,615 Nowata County Gas Co. 12,270 12,500 Oak Oil & Gas Co., Inc. 1,500 Oklahoma Central Gas Co. 17,020 17,020 Oklahoma Electric & Water Co. 310,000 315,000 Oklahoma Electric Co-op. 75,6"-6 Oklahoma Gas and Electric Co. 25,300,000 25,370,000 Oklahoma Gas Service Co. 3,000 Oklahoma Inter-County Electric Co-op. 71,500 Oklahoma Natural Gas Co. 13,608,000 13,625,000 Oklahoma Power and Water Co. 2,567,500 2,580,000 Oklahoma Public Service Corp. 6,196 6,196 Oklahoma Quackenbush Co. 27,000 20,000 Oklahoma Utilities Co. 372,500 372,500 Orlando Gas Co. 2,300 2,300 Owasso Gas Co. 4,044 4,044 Pact Gas Co. 36,000 36,000 Paden Gas Co. 3,000 Panhandle Public Service Co. 71,000 71,000 Peoples Electric Co-op. 70,413 Pittsburg Water and Light Co. 3,250 3,250 Pressure Oil & Gas Co. 13,450 Public Service Co. of Okla. 12,275,000 12,350,000 Public Service Corp. of Texas 112,500 112,500 Red River Valley Rural Electric Association 26,100 Red River Valley Rural Electric Co. 25,000 Reydon Gas Co. 9,000 7,113 Ripley Gas Co. 4,225 4,225 Rural Electric Co-op., Inc. 16,986 Ruth Fuel Co. 26,880 27,055 Sapulpa Gas Co. 120,000 108,000 Seminole County Gas & Oil Co. 25,000 Seminole Gas Co. 87,000 80,000 Service Gas Co. 47,200 42,500 ADMINISTRATION OF THE GENERAL PROPERTY TAX 169

TABLE 72—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation

1939 1940 Southern Oklahoma Utilities Co. $ 19,750 $ 19,750 Southern Union Utilities Co. 130,000 132,500 Southwest Natural Gas Co. 471,400 480,000 Southwest Rural Electric Association, Inc. 81,900 Southwest Rural Electric Co-op. 42,500 Southwestern Light & Power Co. 4,555,000 4,580,000 Southwestern States Gas Co. 16,364 18,948 Standard Gas Co. 51,075 51,075 State Fuel Supply Co. 517,500 517,500 Stonewall Gas Co. 2,125 3,750 Stratford Natural Gas Co. 3,800 3,925 Suburban Water Co. 1,500 Tecumseh Gas Distributing System 14,100 15,400 Texas Water Co. 13,750 14,500 Tri-Cities Gas Corp. 40,700 41,500 United Gas Service Co. 5,940 5,940 Verdigris Valley Electric Co-op., Inc. 45,266 Vinita Fuel Co. 28,479 30,000 Wagoner Gas Co. 22,000 22,000 Wanette Gas Co. 5,000 Washita Gas Service Co. 5,000 5,500 White Gas and Fuel Co. 9,000 9,000 Wilcox & Schmuck 2,057 2,057 Wolverton Bros. Light & Power Co. '_ 37,750 44,210 Yale Gas Co. 12,000 12,000 Yukon Electric Co. 18,500 19,200 Zenith Gas System, Inc. 352,912 365,000 TOTAL $ 69,006,305 $ 69,631,117

OIL AND GASOLINE PIPE LINE COMPANIES Ajax Pipe Line Corp. $ 1,684,375 $ 1,420,556 Anderson-Prichard Pipe Line Corp. 125,000 120,000 Cimarron Valley Pipe Line Co. 1,025,000 1,015,000 Consolidated Pipe Line Co. 443,400 445,000 Continental Pipe Line Co. 1,342,934 1,287,600 Cosco Pipe Line Co. 16,000 16,000 Cosdon Pipe Line Co. 2,021,879 Crude Oil Pipe Line Co. 45,000 45,000 Davon Pipe Line Co. 40,000 38,500 Eason Oil Co. 60,000 Empire Pipe Line Co. 2,025,000 1,750,500 Great Lakes Pipe Line Co. 1,925,000 1,925,000 Gulf Refining Co. 5,310,275 5,298,000 Hill Pipe Line Co. 3,750 11,684 Magnolia Pipe Line Co. 3,465,920 3,494,650 Mid-Continent Pipe Line Co. 2,062,934 National Refining Co. 550,000 540,000 Oklahoma Pipe Line Co. 5,557,064 4,770,000 Petroleum Pipe Line Co., Inc. 48,909 36,629 Phillips Pipe Line Co. 560,000 571,500 Pure Transportation Co. 725,000 660,000 Red River Pipe Line Co. 11,500 10,750 Rock Island Oil Co., Inc. 120,000 132,500 Shell Pipe Line Corp. 4,882,000 4,782,000 Sinclair Refining Co. 10,648,815 10,404,000 Standish Pipe Line Co. 1,445,750 1,474,000 Stanolind Pipe Line Co. 7,721,948 7,598,930 Sun Pipe Line Co. 54,345 52,500 Texas-Empire Pipe Line Co. 1,570,000 1,460,000 Texas Pipe Line Co. of Okla. 2.192,500 2,185,500 Tidal Pipe Line Co. 378,340 378,340 TOTAL $ 55,999,704 $ 53,985,073

GAS TRANSMISSION COMPANIES Arkansas-Oklahoma Gas Co. $ 23,230 $ 23,600 Baltic Operating Co. 11,237 11,237 Beggs Pipe Line Co. 3,000 2,000 Central States Power & Light Corp. 753,838 753,838 170 ADMINISTRATION OF THE GENERAL PROPERTY TAX TABLE 72—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation

1939 1940 Central States Production Corp. $ 47,580 $ 45,750 Cherokee Public Service Co. 57,800 45,383 C. H. Q. Pipe Line Co. 6,500 6,500 Cities Service Gas Co. 8,539,540 8,620,000 Co-Operative Co. 5,000 Gas Service Corp. 38,480 38,480 Gas Transport Co. 19,400 Graben Gas and Water Co. 42,000 40,000 Helmerich & Payne, Inc. 20,850 • 20,850 Home Pipe Line Co. 10,250 7,050 H. P. Gas Co. 18,000 13,100 Kiefer Gas Pipe Line Co. 2,772 3,000 LeFlore County Gas & Electric Co. 198,250 203,500 Little Nick Oil Co. 20,000 12,500 Lone Star Gas Co. 1,930,000 1,930,000 M and M Oil & Gas Corp. 9,770 9,770 Natural Gas Pipe Line Co. of America 975,000 975,000 Northern Natural Gas Co. 640,000 640,000 Okmulgee Producers & Mfgrs. Gas Co. 76,248 72,675 Panhandle Eastern Pipe Line Co. 498,500 498,500 Republic Natural Gas Co. 40,000 50,000 Retort Gas Co. 60,000 67,500 Smelter Gas Co. 112,477 113,975 Sooner Oil and Gas Co. 27,500 28,250 Southeastern Gas Co. 30,000 20,000 Texoma Natural Gas Co. 71,650 71,650 D. M. Tyler 19,899 19,931 Union Gas System, Inc. 285,000 235,000 United Gas Pipe Line Co. 27,500 27,500 Unity Gas Co. 8,000 Utilities Production Corp. 187,550 183,750 Weleetka Pipe Line Co. 79,200 81,000 Western Oklahoma Gas Co. 8,000 14,400 J. Arthur S. Wright, Inc. 4,000 4,000 TOTAL $ 14,908,021 $ 14,889,689

STREET AND INTERURBAN RAILWAY COMPANIES Muskogee Electric Traction Co. $ 16,005 $ 16,005 Oklahoma City Junction Railway Co. 36,166 36,166 Oklahoma Railway Co. 1,100,000 1,000,000 Pittsburg County Railway Co. 29,000 29,000 Sand Springs Railway Co. 381,248 379,648 Sapulpa Union Railway Co. 27,500 28,000 Southwest Missouri Railroad Co. 10,000 Union Electric Railway Co. 31,762 31,762 TOTAL $ 1,631,681 $ 1,520,581

SLEEPING CAR COMPANIES Pullman Company $ 564,201 $ 559,570 TOTAL $ 564,201 $ 559,570

TELEPHONE COMPANIES Achille Telephone Co. $ 420 $ 450 Adair Telephone Co. 760 760 Aline Telephone Co. 2,020 2,200 Alma Telephone Co. 3,919 4,310 Amber Telephone Co. 248 248 American Telephone and Telegraph Co. 3,079,060 3,217,337 Ames Telephone Co. 2,791 2,791 Amorita Telephone Co. 1,500 1,500 Apache Telephone Co. 5,179 5,179 Arcadia Telephone Co. 210 386 Ardmore-Graham Telephone Co. 660 660 Ashland Telephone Co. 150 165 Atwood Telephone Co. 375 375 Bailey Telephone Co. 750 600 Telephone Co. 6,750 6,750 ADMINISTRATION OF THE GENERAL PROPERTY TAX 171

TABLE 72—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation

1940 Berwyn Telephone Exch. 620 51 600 Bessie Telephone Co. 2,500 2.500 Big Cabin Telephone Exch. 405 402 Big Ten Telephone Co. 1,548 1,325 Frank Bishop Telephone Co. 100 100 Bixby Telephone Co. 5,450 5,705 Blackburn Telephone Co. 650 650 Blanchard Telephone Co. 4,500 4,500 Blue Ridge Telephone Co. 5.3S5 5,385 Bokchito Telephone Co. 500 500 Boley Telephone Co. 750 750 Bowlegs Telephone Co. 1.500 1,500 Bradley Telephone Co. 1,750 1,750 Bridgeport Telephone Co. 750 750 Brock Telephone Co. 200 220 Broken Bow Telephone Co. 4,000 4,000 Bromide Telephone Co. 340 340 Bryant Telephone Exch. 800 800 Burbank Telephone Exch. 1,500 1,500 Butler Telephone Co. 2.348 2,348 Cache Telephone Co. 1,650 1,693 Caldwell Telephone Co. 462 462 Calera- Telephone Co. 450 495 Calumet Telephone Co. 2,000 2,000 Camargo Telephone Co. 760 760 Cameron Telephone Co. 600 575 Canadian Valley Telephone Co. 400 400 Canadian Valley Farmers Telephone Co. 3,000 3,000 Canute Telephone Co. 2,300 2,050 Carnegie Telephone Co. 7,649 7,649 Carter Telephone Co. 2,000 Castle Telephone Co. 206 206 Catoosa Telephone Exch. 1,350 1,350 Central Telephone Co. 2,710 2,710 Centralia Telephone Co. 60 60 Cestos Telephone Co. 725 725 Choctaw Telephone Exch. 1,250 1,250 Choctaw Telephone Co. 600 625 Cimarron Telephone Co. 7,550 7,550 Citizens Telephone Co. 1,925 1,925 Clarita Telephone Co. 750 790 Cleo Telephone Exch. 1,250 1,300 Cloud Chief Telephone Exch. 2,778 2,500 Colbert Telephone Co. 748 1,500 Cold Springs Telephone Co. 760 760 Collinsville Telephone Co. 6,070 6,629 Cooperton Telephone Exch. __ 1,720 1,500 Council Hill Telephone Co. 250 250 Coweta-Porter Telephone Co. 6,740 6,665 E. K. Cross Telephone Co. 2.500 2,500 Cyril Telephone Co. 2,106 2,101 Davenport Telephone Co. 1,850 1,850 Davis Telephone Co. 400 400 Dougherty Telephone Co. 60 60 Dover Telephone Co. 990 970 Drummond Telephone Exch. 1,250 1,250 Eakly Telephone Co. 331 317 Earlsboro Telephone Co. 3,000 3,000 Elgin Telephone Co. 1,500 1,500 Elmore City Telephone Co. 2,900 2,900 Faxon Telephone Co. 575 575 Fittstown Telephone Co. 6,000 4,500 Fletcher Telephone Co. 2,592 2,592 Foraker Telephone Co. 750 750 Foss Telephone Co. 4,750 2,576 Francis Telephone Co. 428 590 Geary Telephone Co. 5,728 5,728 Geronimo Telephone Co. 400 425 Goltry Telephone Exch. 2.400 2,400 Goodnight Telephone Co. 292 292 Gotebo Telephone Exch. 2,500 2,500 Gracemont Telephone Co. 900 900 172 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 72—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation

1939 1940 Graham Telephone Co. $ 1,315 1,315 Grainola Telephone Co. 1,000 1,000 Hallett Telephone Co. 550 550 Hammon Telephone Co. 3,600 3,600 Hardesty Telephone Co. 1,000 540 Haskell Telephone Co. 6,074 6,798 Haworth Telephone Co. 500 500 Hayward Telephone Co. 100 100 Headrick Telephone Co. 960 960 Helena Telephone Co. 2,500 2,500 Hickory Telephone Co. 90 90 Hinton Telephone Co. 6,500 6,500 Hitchita Telephone Co. 170 170 Homestead Rural Telephone Co. 400 400 Hulbert Telephone Co. 875 850 Hydro Telephone Co. : 2,650 2,650 Indiahoma Telephone Exch. 1,200 1.200 Inola Telephone Exch. 900 900 Jet Rural Telephone Co. 3,325 3,153 Jones City Telephone Exch. 1,850 1,900 Kansas State Telephone Co. 720 809 Kellyville Telephone Co. 1,925 1,925 Kendrick Telephone Co. 400 300 Kenefick Telephone Co. 200 200 Keota Telephone Co. 1,164 1,164 Keyes Telephone Exch. 660 660 Kiowa Telephone Co. 1,320 1,796 Lakeland Telephone Co. 2,071 4,312 Langston Telephone Co. 650 675 Leach Telephone Co. 591 575 Leedey Telephone Co. 2,750 2,750 Lenapah Telephone Co. 446 430 Lone Grove Telephone Co. 1,600 2,250 Lookeba Telephone Co. . 1,680 1,680 Louis Telephone Co. 800 800 Lowe Telephone Co. 148 148 Lucien Telephone Co. 1,070 1,070 Lyman Telephone Co. 100 100 Claud McAllister Telephone Co. 9,500 8,000 McCurtain Telephone Co. 771 749 McLoud Telephone Exch. 3,250 3,250 Madison Telephone Exch. 405 317 Maramec Telephone Co. 1,100 1,000 Martha Telephone Co. 1,500 1,400 Mayes County Telephone Co. 2^000 2,000 Medicine Park Telephone Exch. 1,215 1,215 Meno Telephone Co. 1,000 1,000 Meridian Telephone Co. 225 250 Milburn Telephone Co. 375 375 Mill Creek Telephone Co. 1,195 1,000 Mineral Belt Telephone Co. 2^719 3,000 Mooreland Farmers Telephone Co. 4'406 5,000 Mounds Telephone Co. 1,400 1,200 Mustang Telephone Co. 860 860 Mutual Telephone Co. 1,000 1,000 Mutual Telephone Co. of Okeene le'oOO 16,600 New Castle Telephone Co. '900 900 New State Telephone Co. 4.250 4,250 Nicoma Park Telephone Exch. 2,500 2,600 Ninnekah Telephone Co. L350 1,200 North Union Telephone Co. 2^500 Oakwood Telephone Co. 1,736 ~1~700 Ochelata Telephone Co. '959 959 Oil City Telephone Co. 450 Okfuskee Telephone Co. 400 100 Oklahoma-Arkansas Telephone Co. 38,300 38,400 Oklahoma Telephone Co. 119 500 117,500 Oklahoma Western Telephone Co. L110 1,110 O. K. Telephone Lines, Inc. 350 350 Oney Telephone Co. 800 800 Orchard Center Telephone Co. 170 170 ADMINISTRATION OF THE GENERAL PROPERTY TAX 173

TABLE 72—(Continued) Assessed Valuation of Each Railroad and Public Service Corporation

1939 1940 Panama Telephone Co. $ 938 $ 900 Peoples Telephone Exch. 2,025 2,025 Pittsburg Telephone Co. 290 316 Pocasset Telephone Exch. 1,200 1,200 Lewis Pope Telephone Co. 525 525 Porum Telephone Co. 1,625 1,619 Quinlan Switchboard Exch. 800 800 Quinton & Kinta Telephone Co. 2,500 2,000 Remus Rural Telephone Co. 255 255 Reydon Telephone Exch. 810 900 Ringwood Telephone Co. 1,850 1,850 Salina Telephone Co. 1,750 1,750 Sasakwa Telephone Co. 1,500 1,250 Schulter Telephone Co. 525 525 Sentinel Rural & Long Distance Telephone Co. 11,468 10,831 Shady Point Telephone Co. 400 450 Sharon Telephone Co. 1,650 1,650 Shidler Telephone Co. 3,450 4,805 Siloam Springs Telephone Co. 178 242 Skedee Telephone Co. 750 750 Skiatook-Sperry Telephone Co. 12,600 12,600 Southwest Telephone Co., The 14,040 14,040 Southwest Telephone Co. 367,500 375,000 Southwestern Associated Telephone Co. 242,500 242,500 Southwestern Bell Telephone Co. 21,525,000 22,000,000 Southwestern States Telephone Co. 78,500 80,000 Sparks Telephone Co. 800 750 Spencer Telephone Co. 660 660 Standard Telephone & Telegraph Co. 3,000 Stilwell Telephone Co. 4,500 4,500 Strang Telephone Co. 200 200 Strickland Telephone System 2,803 2,800 Stringtown Telephone Co. 425 269 Strong City Telephone Co. 700 594 Stuart Telephone Co. 418 256 Sulphur Telephone Exch. 19,000 19,500 T. & T. Telephone Co. 110 110 Talala Telephone Co. 268 268 Terral Telephone Co. 1,300 1,300 Union City Telephone Co. 700 700 Vanoss Telephone Co. 34S 348 Vera Telephone Co. 350 350 Verden Telephone Co. 1,400 1,760 Vian Telephone Exch. 1,000 1,000 Wann Telephone Co. 571 600 Webb City Telephone Exch. 510 Welch-Bluejacket Telephone Co. 2,325 2,325 Welty Telephone Co. 100 100 Western Telephone Co. 1,275 1,275 Western Light & Telephone Co. 190,000 195,000 Winsted Telephone Co. 1,475 1,475 Woodford Telephone Co. 620 620 Woodville Telephone Co. 175 175 Wvnona Telephone Co. 3,250 3,250

TOTAL $ 26,032,265 $ 26,653,934

TELEGRAPH COMPANIES Postal Telegraph-Cable Co. $ 247,500 $ 247,500 Western Union Telegraph Co. 2,050,000 1,936,500 TOTAL $ 2,297,500 $ 2,184,000

TOLL BRIDGES Airline Toll Bridge Co. $ 3,850 $ 3,850 Bryan-Fannin Bridge 5,000 5,000 Hollis Bridge 3,000 98th Meridian Bridge Co. 9,900 9,900 Nocona Bridge 5,000 5,000

TOTAL $ 26,750 174 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 73 Assessed Valuation of Each Railroad by Lines and Class of Property For the Year 1940

ARKANSAS WESTERN RAILWAY COMPANY Value Grand Per Mile Total Total 9.65 Miles Main Track ..$ 3,651.71 S 35,239.00 .49 Miles Side. Track 1,400.00 686.00 Buildings..... 75,00 $ 36,000.00

BEAVER, MEADE AND ENGLEWOOD RAILROAD CO. 105.12 Miles Main Track ...... $ 2,700.53 3 283,880.00 9.07 Miles Side Track 1,000.00 9,070.00 Buildings 7,050.00 $ 300,000.00

CHICAGO, ROCK ISLAND AND PACIFIC RAILWAY CO. MAIN LINE: 223.48 Miles Main Track S 23,550.00 8 5,262,954,00 103.84 Miles Side Track 2,750.00 285,560.00 Buildings.... 353,850.00 $ 5,902,364.00 PONCA CITY BRANCH: 54.78 Miles Main Track 8 8,850.00 S 484,803.00 12.47 Miles Side Track. 2,050.00 25,564.00 Buildings 11,594.00 $ 521,961.00 ENID & ANADARKO BRANCH: 139.54 Miles Main Track $ 10,500.00 $ 1,465,170.00 20.97 Miles Side Track 2,050.00 42,988.00 Buildings.... 46,006.00 $ 1,554,164,00 CHATTANOOGA BRANCH: 33.97 Miles Mam Track ...... { 6,100.00 $ 207,217.00 2.76 Miles Side Track 1,630.00 4,499.00 Buildings 2,856.00 $ 214,572.00 MANGUM BRANCH: 97.74 Miles Main Track .....$ 12,600.00 $ 1,231,524.00 14.03 Miles Side Track 2,050.00 28,762.00 Buildings 19,044.00 Other Real Estate _... 535.00 $ 1,279,865.00 LINDSAY BRANCH: 24.79 Miles Main Track ....{ 6,910.00 8 171,299.00 .66 Miles Side Track 1,630.00 1,076.00 Buildings 1,263.00 Other Real Estate.- 807.00 $ 174,445.00 C. 0. & G. ARKANSAS STATE LINE TO GEARY: 248.04 Miles Main Track 8 23,025.00 $ 5,711,121.00 163.94 Miles Side Track 2.200.00 360,668.00 Buildings.. 405,131.00 Other Real Estate.— 6,135.00 $ 6,483,055.00 C. O. & G. GEARY TO TEXAS STATE LINE: 114.33 Miles Main Track S 15,525.00 8 1,774,973.00 25.46 Miles Side Track 2,100.00 53,466.00 Buildings 33,269.00 Other Real Estate 503.00 $ 1,862,211.00 ARDMORE BRANCH (Pittsburg to Dow): 19.23 Miles Main Track.. $ 9,310.00 .S 184,039.00 1.19 Miles Side Track 1,775.00 2,112.00 Buildings 1,044.00 $ 187,195.00 CHOCTAW NORTHERN BRANCH: 63.13 Miles Main Track 8 10,920.00 .? 689,380.00 7.23 Miles Side Track 1,630.00 11,785.00 Buildings 4,256.00 { 705,421.00 ALVA BRANCH: 15.56 Miies Main Track $ 6.810.00 { 105,964.00 1.99 Miles Side Track 1,630.00 3,244.00 Buildings 2,694.00 $ 111,902.00 ADMINISTRATION OF THE GENERAL PROPERTY TAX 175

TABLE 73—(Continued) Assessed Valuation of Each Railroad by Lines and Class of Property For the Year 1940

Value Grand Per Mile Total Total ASHER BRANCH: 25.19 Miles Main Track S 6,550.00 $ 164,995.00 4.47 Miles Side Track 1,630.00 7,286.00 Buildings 2,369.00 § 174,650.00 OKEENE-HOMESTEAD BRANCH: 5.40 Miles Main Track S 10,900.00 8 58,860.00 1.11 Miles Side Track 1,630.00 1,809.00 Buildings 600.00 $ 61,269.00 EL PASO LINE: 55.78 Miles Main Track.. — 8 23,025.00 $ 1,284,335.00 10.72 Miles Side Track 2,200.00 23,584.00 Buildings 11,537.00 § 1,319,456.00 AMARILLO-LIBERAL LINE: 42.01 Miles Main Track ...S 5,450.00 § 228,955.00 3.44 Miles Side Track 1,250.00 4,300.00 Buildings 838.00 § 234,093.00 COAL MINE SPUR: 30.00 Miles Side Track ...$ 2,550.00 § 76,500.00 Other Real Estate.— 50.00 8 76,550.00 UNUSED RIGHT-OF-WAYS (Grade): § 31,827.00 8 31,827.00 GRAND TOTAL—C R. I. & P. RAILWAY SYSTEM 820,895,000.00

FORT SMITH AND VAN BUREN RAILWAY CO. 20.93 Miles Main Track.... 8 2,149.55 ? 44,990.00 8.42 Miles Side Track.... 1,000.00 8,420.00 Buildings 1,590.00 § 55,000.00

KANSAS CITY SOUTHERN RAILWAY CO. 142.94 Miles Main Track 8 22,788.88 8 3,257,443.00 50.41 Miles Side Track 3,400.00 171,394.00 Buildings..... 142,755.00 Other Real Estate 40.00 8 3,571,632.00

KANSAS, OKLAHOMA & GULF RAILWAYiCO. 297.49 Miles Main Track..... f 10,820.50 $ 3,218,991.00 12.78 Miles Branch Line 5,400.00 69,012.00 33.32 Miles Side Track 1,800.00 59,976.00 Buildings 22,021.00 8 3,370,000.00

MIAMI MINERAL BELT RAILROAD CO. 8.54 Miles Main Track $ 6,042.74 51,605.00 21.34 Miles Side Track 1,500.00 32,010.00 Buildings 1,385.00 8 85,000.00

MIDLAND VALLEY RAILROAD CO. 239.61 Miles Main Track $ 9,038.71 ? 2,165,766.00 50.55 Miles Side Track 1,800.00 90,990.00 Buildings 118,244.00 ,? 2,375,000.00

MISSOURI-KANSAS-TEXAS RAILROAD^CO. MAIN LINE DIVISION: 243.45 Miles Main Track. ....$ 31,300.00 8 7,619,985.00 54.16 Miles Second Main Track- 10,100.00 547,016.00 124.39 Miles Side Track 4,500.00 559,755.00 Buildings 305,848.00 Other Real Estate...- 3,249.00 § 9,035,853.00 176 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 73—(Continued) Assessed Valuation of Each Railroad by Lines and Class of Property For the Year 1940

Value Grand Per Mile Total Total WILBURTON BRANCH: 28.40 Miles Main Track § 8,200.00 .? 232,880.00 36.80 Miles Side Track 2,450.00 90,160.00 Buildings..... 3,239.00 Other Real Estate 1,418.00 8 327,697.00 COALGATE BRANCH: 14.05 Miles Main Track 8 12,318.29 8 173,072.00 11.96 Miles Side Track 2,650.00 31,694.00 Buildings 5,934.00 Other Real Estate 3,620.00 $ 214,320.00 OKLAHOMA DIVISION: Main Line 169.54 Miles Main Track $ 22,800.00 S 3,865,512.00 79.26 Miles Side Track 3,600.00 285,336.00 Buildings 233,632.00 Other Real Estate.. 530.00 $ 4,385,010.00 Tulsa Branch 79.37 Miles Main Track $ 14,800.00 $ 1,174,676.00 24.25 Miles Side Track 3,200.00 77,600.00 Buildings 35,167.00 Other Real Estate. 4,500.00 $ 1,291,943.00 WICHITA FALLS AND NORTHWESTERN DIVISION: Main Line 286.14 Miles Main Track ....$ 8,075.00 3 2,310,581.00 43.15 Miles Side Track 1,700.00 73,355.00 Buildings..... 76,842.00 Other Real Estate.-.. 31.00 S 2,460,809.00 Wellington Branch 40.94 Miles Main Track § 8,075.00 ,? 330,591.00 3.91 Miles Side Track 1,700.00 6,647.00 Buildings 7,130.00 .? 344,368.00 GRAND TOTAL—M. K. T. RAILROAD SYSTEM 818,060,000.00

MISSOURI PACIFIC RAILROAD CO. 161.88 Miles Main Track § 22,944.56 { 3,714,265.00 36.41 Miles Side Track 3,400.00 123,794.00 Buildings. 44,530.00 S 3,882,589.00

NORTHEAST OKLAHOMA RAILROAD CO. 9.7678 Miles Main Track 8 7,947.64 $ 77,631.00 10.1828 Miles Secondary Track 2,400.00 24,439.00 13.0459 Miles Side Track 1,600.00 20,873.00 Buildings 25,060.00 Other Real Estate 1,997.00 S 150,000.00

OKLAHOMA CITY—ADA—ATOKA RAILWAY CO. 115.87 Miles Main Track .....$ 2,429.54 $ 281,511.00 10.63 Miles Side Track 550.00 5,847.00 Buildings 12,642.00 $ 300,000.00

OKLAHOMA & RICH MOUNTAIN RAILROAD CO. 16.95 Miles Main Track $ 2,924.66 f 49,573.00 .60 Miles Side Track 1,000.00 600.00 Buildings 300.00 .? 50,473.00

OKMULGEE NORTHERN RAILWAY CO 9.6568 Miles Main Track..... § 9,895.72 8 95,561.00 2.7396 Miles Side Track 2,750.00 7,534.00 Buildings... 6,100.00 Other Real Estate 805.00 § 110,000.00 ADMINISTRATION OF THE GENERAL PROPERTY TAX 177

TABLE 73—(Continued) Assessed Valuation of Each Railroad by Lines and Class of Property For the Year 1940

OSAGE RAILWAY CO. Value Grand Per Mile Total Total MAIN LINE: 10.537 Miles Main Track ...§ 4,122.33 8 43,437.00 .5368 Miles Side Track 720.00 386.00 Buildings 1,476.00 S 45,299.00 LYMAN BRANCH: 7.223 Miles Main Track ...... 8 2,200.00 § 15,890.00 4.164 Miles Side Track 720.00 2,998.00 $ 18,888.00 GRAND TOTAL—OSAGE RAILWAY CO $ 64,187.00

SANTA^FE SYSTEM THE ATCHISON, TOPEKA AND SANTA FE RAILWAY CO. OLD MAIN LINE—KANSAS STATE LINE TO PURCELL: 149.93 Miles Main Track $ 32,100.00 S 4,812,753.00 14.94 Miles Second Main Track 10,700.00 159,858.00 103.38 Miles Side Track 3,910.00 404,216.00 Buildings 533,720.00 Non-operating Real Estate 1,330.00 Other Real Estate.- 19,495.00 S 5,931,372.00 MAIN LINE THROUGH WAYNOKA: 117.61 Miles Main Track § 31,900.00 $ 3,751,759.00 4.40 Miles Second Main Track.- 10,700.00 47,080.00 80.98 Miles Side Track 3,910.00 316,632.00 Buildings 276,090.00 Non-operating Real Estate 5,520.00 Other Real Estate. 700.00 5 4,397,781.00 HUTCHINSON BRANCH: 61.60 Miles Main Track $ 12,800.00 § 788,480.00 8.75 Miles Side Track.... 2,500.00 22,400.00 Buildings.. 17,750.00 Other Real Estate 30.00 § 828,660.00 TONKAWA BRANCH: 25.00 Miles Main Track ..„.$ 12,800.00 $ 320,000.00 8.18 Miles Side Track 2,500.00 20,450.00 Buildings 21,420.00 Other Real Estate 5.00 $ 361,875.00 STILLWATER BRANCH: 78.09 Miles Main Track.. 8 13,400.00 $ 1,046,406.00 10.10 Miles Side Track.... 3,000.00 30,300.00 Buildings. 36,605.00 Other Real Estate 775.00 § 1,114,086.00 CUSHING BRANCH: 10.19 Miles Main Track ....§ 11,750.00 $ 119,732.00 1.78 Miles Side Track 2,500.00 4,450.00 Buildings.. 141,830.00 Other Real Estate.— 690.00 § 266,702.00 SHAWNEE MAIN LINE: 133.41 Miles Main Track $ 31,750.00 $ 4,235,768.00 71.15 Miles Side Track 3,725.00 265,034.00 Buildings 262,365.00 Non-operating Real Estate 415.00 Other Real Estate.— 4,075.00 S 4,767,657.00 LIO SPUR: 7.87 Miles Main Track S 8,557.24 § 84,460.00 2.24 Miles Side Track 2,500.00 5,600.00 Buildings - S 90,060.00 ENID BRANCH: 112.27 Miles Main Track .§ 14,430.00 § 1,620,056.00 25.63 Miles Side Track.... 2,500.00 64,075.00 Buildings 66,545.00 Other Real Estate 250.00 $ 1,750,926.00 178 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 73—(Continued) Assessed Valuation of Each Railroad by Lines and Class of Property For the Year 1940

Value Grand Per Mile Total . Total BARTLESVILLE BRANCH: 67.62 Miles Main Track $ 24,210.00 8 1,637,080.00 32.70 Miles Side Track 3,165.00 103,496.00 Buildings 118,335.00 Other Real Estate.. 795.00 8 1,859,706.00 OKLAHOMA CENTRAL RAILROAD CO. (Chickasha Branch): 43.48 Miles Main Track 8 8,010.00 8 348,275.00 9.35 Miles Side Track 2,500.00 23,375.00 Buildings 23,435.00 Other Real Estate 380.00 { 395,465.00 OIL FIELDS AND SANTA FE RAILWAY CO. (Oilton Branch): 21.09 Miles Main Track 8 10,250.00 8 216,173.00 9.05 Miles Side Track.. 1,875.00 16,969.00 Buildings.. 6,030.00 Other Real Estate 210.00 $ 239,382.00 BUFFALO NORTHWESTERN RAILROAD CO. (Buffalo Branch): 51.37 Miles Main Track. ..,? 6,710.00 § 344,693.00 7.06 Miles Side Track 1,675.00 11,826.00 Buildings... 22,215.00 $ 378,734.00 OSAGE COUNTY AND SANTA FE RAILWAY CO. (Pawhuska Branch): 62.53 Miles Main Track § 11,500.00 § 719,095.00 8.17 Miles Side Track 2,500.00 20,425.00 Buildings - 54,495.00 Non-operating Real Estate 4,210.00 8 798,225.00 ELKHART AND SANTA FE RAILWAY CO.: 111.46 Miles Main Track 8 11,180.00 8 1,246,123.00 17.80 Miles Side Track 2,800.00 49,840.00 Buildings 87,870.00 8 1,383,833.00 KANSAS CITY, MEXICO AND ORIENT RAILWAY CO.: 186.82 Miles Main Track 8 8,800.00 8 1,644,016.00 38.59 Miles Side Track 1,693.23 65,342.00 Buildings 79,970.00 Other Real Estate 10.00 $ 1,789,338.00 GULF, COLORADO AND SANTA FE. MAIN LINE—PURCELL TO RED RIVER: 98.99 Miles Main Track 8 32,100.00 8 3,177,579.00 40.46 Miles Side Track 4,650.00 188,139.00 Buildings 125,115.00 Other Real Estate 6,050.00 $ 3,496,883.00 SHAWNEE MAIN LINE (Shawnee to Gulf Junction): 49.13 Miles Main Track S 31,750.00 8 1,559,877.00 12.78 Miles Side Track 4,000.00 51,120.00 Buildings 51,840.00 Other Real Estate 4,160.00 8 1,666,997.00 LINDSAY BRANCH: 24.18 Miles Main Track 8 10,710.00 8 258,968.00 4.07 Miles Side Track 2,500.00 10,175.00 Buildings 7,955.00 8 277,098.00 OKLAHOMA CENTRAL RAILROAD CO. (Ada Branch): 28.33 Miles Main Track .8 8,010.00 § 226,923.00 3.80 Miles Side Track 2,500.00 9,500.00 Buildings.. 5,230.00 8 241,653.00 HEALDTON AND SANTA FE RAILWAY CO. (Ringling Branch): 29.79 Miles Main Track... 8 8,850.00 8 263,642.00 6.16 Miles Side Track 1,870.00 11,519.00 Buildings 17,700.00 8 292,861.00 HEALDTON AND SANTA FE RAILWAY CO. (Healdton Branch): 5.97 Miles Main Track.... 8 8,850.00 8 52,835.00 1.82 Miles Side Track... 1,870.00 3,403.00 Buildings 2,305.00 8 58,543.00 ADMINISTRATION OF THE GENERAL PROPERTY TAX 179

TABLE 73—(Continued) Assessed Valuation of Each Railroad by Lines and Class of Property For the Year 1940

Vaiue Grand Per Mile Total Total NORTH TEXAS AND SANTA FE RAILWAY CO. (Shattuck Branch): 9.23 Miles Main Track. 8 5,400.00 8 49,842.00 1.27 Miles Side Track 1,600.00 2,032.00 Buildings -... 8,520.00 Other Real Estate.. 35.00 8 60,129.00 CLINTON AND OKLAHOMA WESTERN RAILROAD CO. (Clinton Branch): 82.03 Miles Main Track .....8 5,300.00 S 434,759.00 7.83 Miles Side Track 1,400.00 10,962.00 Buiidings 5,405.00 Other Real Estate 608.00 8 451,734.00 GRAND TOTAL—SANTA FE SYSTEM .832,900,000.00

ST. LOUIS—SAN FRANCISCO RAILWAY CO. MAIN LINE: 304.54 Miles Main Track 8 23,100.00 8 7,034,874.00 16.71 Miles Second Main Track 8,400.00 140,364.00 170.84 Miles Side Track 3,350.00 572,314.00 Buildings 212,002.00 Other Real Estate 24,637.00 8 7,984,191.00 OKLAHOMA DISTRICT: 104.01 Miles Main Track 8 20,500.00 8 2,132,205.00 .63 Miles Second Main Track 7,300.00 4,599.00 53.27 Miles Side Track 3,200.00 170,464.00 Buildings 187,528.00 Other Real Estate 1,060.00 8 2,495,856.00 CHICKASHA DISTRICT: 175.08 Miles Main Track ...8 16,200.00 8 2,836,296.00 32.12 Miles Side Track.... 2,700.00 86,724.00 Buildings... 45,215.00 Other Real Estate 2,240.00 8 2,970,475.00 PERRY AND AVARD DISTRICT: 174.95 Miles Main Track 8 12,850.00 8 2,248,107.00 46.27 Miles Side Track 2,600.00 120,302.00 Buildings 35,692.00 Other Real Estate 2,747.00 8 2,406,848.00 BEAUMONT, ENID AND HOBART DISTRICT: 257.30 Miles Main Track ...8 16,200.00 8 4,168,260.00 60.59 Miles Side Track 2,700.00 163,593.00 Buildings - 83,914.00 Other Real Estate 11,438.00 8 4,427,205.00 ARDMORE AND ARKINDA DISTRICT: 168.43 Miles Main Track 8 12,465.36 8 2,099,540.00 32.34 Miles Side Track.... 2,100.00 67,914.00 Buildings 30,530.00 Other Real Estate 970.00 8 2,198,954.00 MUSKOGEE DISTRICT: 113.99 Miles Main Track 8 10, 00.00 § 1,174,097.00 26.24 Miles Side Track 2,050.00 53,792.00 Buildings - - 30,296.00 Other Real Estate 450.00 $ 1,258,635.00 ARTHUR DISTRICT: 144.44 Miles Main Track 8 18,100.00 8 2,614,364.00 20.64 Miles Side Track..... - 2,700.00 55,728.00 Buildings - 56,311.00 Other Real Estate 1,520.00 8 2,727,923.00 SULPHUR BRANCH: 8.82 Miles Main Track ..$ 7,100.00 8 62,622.00 .93 Miles Side Track 1,925.00 1,790.00 Buildings — - - 1,929.00 8 66,341.00 DEPEW-SHAMROCK BRANCH: 12.48 Miles Main Track 8 6,025.00 8 75,192.00 2.98 Miles Side Track 1,675.00 4,992.00 Buildings 1,359.00 8 81,543.00 180 ADMINISTRATION OF THE GENERAL PROPERTY TAX

TABLE 73—(Continued) Assessed Valuation of Each Railroad by Lines and Class of Property For the Year 1940

Value Grand Per Mile Total Total AETON DISTRICT: 24.74 Miles Main Track % 23,100.00 8 571,494.00 10.63 Miles Side Track 3,350.00 35,610.00 Buildings 4,484.00 8 611,588.00 BENTONVILLE BRANCH: 11.33 Miles Main Track 8 8,179.08 8 92,669.00 .83 Miles Side Track 1,675.00 1,390.00 Buildings 1,382.00 8 95,441.00 GRAND TOTAL—ST. LOUIS-S. F. RAILWAY SYSTEM— $27,325,000.00

ST. LOUIS-SAN FRANCISCO RAILWAY CO., LESSEE .36 Miles Main Track 8 3,370.00 8 1,213.00 .28 Miles Side Track.. 825.00 231.00 Buildings...... 370.00 8 1,814.00

TEXAS, OKLAHOMA & EASTERN RAILROAD CO. 39.74 Miles Main Track $ 5,070.00 8 201,482.00 2.72 Miles Side Track.. 1,400.00 3,808.00 Buildings 1,925.00 8 207,215.00

TULSA UNION DEPOT CO. Union Station Building and Appurtenances.. 8 385,634.00

WICHITA FALLS & OKLAHOMA RAILROAD CO. OF OKLA. 7.53 Miles Main Track 8 8,319.00 8 62.642.00 .59 Miles Side Track 2,520.00 1,487.00 Buildings 2,000.00 8 66,129.00 TABLE 74 Comparison of Assessed Valuations of Various Classes of Property for the Years 1930-1940 PROPERTY ASSESSED BY STATE BOARD OF EQUALIZATION: 1930* 1931 1932 1933 1934 1935 Express Companies $ 668.287 $ 667,207 $ 526.289 $ 472.413 $ 471.257 $ 432,735 Electric Light, Heat, Water, Power, and Gas Companies 52.770,207 83.242.738 65,331,036 58,778,932 58,912,483 60,998,355 Oil and Gasoline Pipe Line Companies and Gas in Transmission Companies 73.306,385 98.377.194 82,531.056 74,310,108 79.400,413 76,182.197 H Street and Interurban Railway Companies..... 2.629,030 3.230.225 2,542.502 2,258,023 1,928,668 1,700.646 W Sleeping Car Companies 1,267,470 1,307.260 929,696 653,760 573,578 570,187 > Telephone Companies 21.687,366 27.351,233 22.829,587 20.595.851 22,316,143 22,547,985 i-3 Telegraph Companies** 2,418.146 2,478,501 2,412,501 i—i Toll Bridges 684,000 516.428 336,097 89,170 64.384 44,338 O TOTAL (Excluding Railroad Companies).... .$ 153,012.745 $ 214.692.285 f 175.026,263 $ 159,576,403 $ 166,145.427 $ 164,888,944 Railroad Companies 191,210.631 198,803.857 156,157,471 139,616.196 139,777,976 130,062.996 o

TOTAL RAILROAD AND PUBLIC SERVICE- i-3 CORPORATIONS .$ 344,223,376 $ 408,496,142 $ 331,183,734 $ 299,192,599 $ 305.923.403 $ 294,951,940 W

PROPERTY ASSESSED BY COUNTY ASSESSORS: Q Real Estate.. —.$1,178,919,175 .151.093.956,144 $ 881,381,423 $ 764,654.713 $ 763.579.541 $ 746.906.714 H Personal Property 328,459,367 251,237,963 197,098,404 168,883,809 189,183,529 191,069,632 H Pi TOTAL PROPERTY LOCALLY ASSESSED ...$1,507,378,542 $1,345,194,107 $1,078,479,827 $ 933,538,522 $ 952.763,070 $ 937,976,346 > tr1 GRAND TOTAL FOR STATE $1,851,601,918 $1,753,690,249 $1,409,663,561 $1,232,731,121 $1,258,686,473 $1,232,928,286 hj oPi hi H W H3 Kj i-3 > X TABLE 74—(Continued) g Comparison of Assessed Valuations of Various Classes of Property for the Years 1930-1940 > ======^^======^ o PROPERTY ASSESSED BY STATE . g BOARD OF EOUALIZATION: 1936 1937 1938 1939 1940 H 2 Express Companies...... % 431,194 $ 430,002 $ 408.502 $ 399,982 $ 399.982 HH Electric Light, Heat, Water, Power, and Gas Companies 61,197,285 65,916,366 67,887,724 69,006,305 69.631,117 &a Oil and Gasoline Pipe Line Companies and Gas Transmission H Companies 74,426,476 73,788,105 73.038.268 70.907,725 68.874.762 W Street and Interurban Railway Companies 1,608,494 1,727,900 1,635.542 1,631,681 1,520,581 > Sleeping Car Companies 512,181 525.000 558,284 564,201 559,570 1-3 Telephone Companies... 22,924,071 24,616,403 25,370,737 26,032,265 26.653,934 S Telegraph Companies** 2,412,501 2.512,500 2.360,000 2,297.500 2,184,000 ^ Toll Bridges .„... 42,188 39,994 32,482 26,750 23,750 ^ TOTAL (Excluding Railroad Companies) $ 163,554,390 $ 169,556.270 { 171.291,539 $ 170,866.409 $ 169.847.696 2 RailroaTOTAd CompanieL RAILROAs D AND PUBLIC SERVICE 126,676,683 123,029,707 118,062,062 115,006.146 114,190,673 ^ CORPORATIONS $ 290,231,073 $ 292.585,977 $ 289,353,601 $ 285,872,555 $ 284,038,369

PROPERTY ASSESSED BY COUNTY ASSESSORS: § Real Estate -.. $ 749,380,235 $ 746,657,664 $ 752,268,586 $ 747.586,413 $ 753.853.978 2 Personal Property 182,048,560 175,664,760 182,500,073 168,051,397 157,207,132 g TOTAL PROPERTY LOCALLY ASSESSED $ 931,428,845 $ 922,322,424 $ 934,768,659 $ 915,637,810 $ 911.061,110 > t-1 GRAND TOTAL FOR STATE $1,221,659,918 $1,214,908,401 $1,224,122,260 $1,201,510,365 $1,195,099,479 ^ = pi :,:The 1930 valuations were fixed by the State Board of Equalization prior to the creation of the Oklahoma Tax Commission. The valuations for 1931 to 1940, Q inclusive, were fixed by the State Board of Equalization upon tide findings and recommendations of the Oklahoma Tax Commission. I-H **Telegraph Companies were taxed on a Gross Receipts basis for 1930, 1931 and 1932. H Pi Kj i-3 > X ADMINISTRATION OF THE GENERAL PROPERTY TAX 183

CHART I I

ASSESSED VALUATIONS FROM 1930 TO 1940 BY CLASSES OF PROPERTY

MILLIONS MILLIONS $2,000 $2,000

,900 I ,900

I ,800 ,800

1,700 ,700

1,6 00 ,600 1,500 n ,500 1,400 ,400 ,300 1,300

1,200 ,200 PUBLIC SERVIC E COOP DRATION v/zz 1,1 00 g# ,1 00 VVNX4 1 1,000 V RAILROADS • ,000

9 00 900 RSONAL PROPER TY XX PE >8

700 — HOM ISTEAD 700 EXE vIPTION 600 600

500 500 | REAL PROPERTY | 400 400

3 00 300

200 200 I 00 I 00

I 1930 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940 TABLE 75 £ Comparison of Percentages of the Assessed Valuation of Various Classes of Property to Total Assessed Valuations for the Years 1930-1940 5

PROPERTY ASSESSED BY 5 STATE BOARD OF 3 EQUALIZATION: 1930* 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940 CO Express Companies 04% .04% .04% .04% .04% .04% .04% .04% .03% .03% .03% Pi Electric Light, Heat, Water, f> Power, and Gas Companies. 2.85 4.75 4.64 4.77 4.68 4.95 5.01 5.43 5.55 5.74 5.83 H3 Oil and Gasoline Pipe Line w Companies and Gas Transmis- 2 sion Companies. 3.96 5.61 5.85 6.03 6.31 6.18 6.09 6.07 5.97 5.90 5.76 2! Street and Interurban Railway _ Companies .14 .18 .18 .18 .15 .13 .13 .14 .13 .14 .13 O Sleeping Car Companies .07 .07 .07 .05 .05 .05 .04 .04 .05 .05 .05 ^ Telephone Companies 1.17 1.56 1.62 1.67 1.77 1.83 1.88 2.03 2.07 2.17 2.23 ^ Telegraph Companies** .19 .19 .19 .20 .21 .19 .19 .1 HI Toll Bridges. 03 .03 .02 .01 .01 .00 .00 .00 .00 .00 .00 K TOTAL (Excluding Railroad O Companies)..... 8.26% 12.24% 12.42% 12.94% 13.20% 13.37% 13.39% 13.96% 13.99% 14.22% 14.21% M Railroad Companies.- 10.33 11.05 11.08 11.33 11.11 10.55 10.37 10.12 9.65 9.57 9.56 y TOTAL RAILROAD AND H PUBLIC SERVICE COR- & PORATIONS.... 18.59% 23.29% 23.50% 24.27% 24.31% 23.92% 23.76% 24.08% 23.64% 23.79% 23.77% > tr1 PROPERTY ASSESSED BY COUNTY ASSESSORS: hi Real Estate ..63.67% 62.38% 62.52% 62.03% 60.66% 60.58% 61.34% 61.46% 61.45% 62.22% 63.08 < Personal Property^Z^ZZZZZ 17^74 14.33 13.98 13.70 15.03 15.50 14.90' 14.46 14.91 13.99 13.15 2 TJ TOTAL PROPERTY H LOCALLY ASSESSED...... 81.41% 76.71% 76.50% 75.73% 75.69% 76.08% 76.24% 75.92% 76.36% 76.21% 76.23%, Pi H3 GRAND TOTAL FOR Kj STATE.. 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00' *The 1930 valuations were fixed by the State Board of Equalization prior to the creation of the Oklahoma Tax Commission. The valuations from 1931 to 1940, inclusive, were fixed by the State Board of Equalization upon the findings and recommendations of the Oklahoma Tax Commission. **Telegraph Companies were taxed on a Gross Receipts basis for 1930, 1931 and 1932. ADMINISTRATION OF THE GENERAL PROPERTY TAX 185

CHART 12

PERCENTAGE INCREASE OR DECREASE IN ASSESSED VALUATIONS FROM 1930 TO 1940 BV' CLAS S ES C) F P ROP ERT Y

50% 50*/.

UJ o 40% 40% - 2 CO i O < / \ ui / * Xi a. \ m ? y f \ o -° ° H0°/o . 1 > 1 ( n "- 1 0% i 1 0°/„ 9 : CORPO »&^ i ^ I93( ) VAl. U AT IONS 1 4 o% 0% \ • A *% 1 0"/„ I °% % • D UJ • %» if) • ^ 207, 20°/, < \ \ o ^ 1K >)9SI« ^ 3) 3 0°/ SA, 30% •\ «% m AL U )• » 0 * >m> )ve » • • •£%»£ o s» • » © e >C ooot > \ 10PERTY UJ 4 0% 1 40°/„ in

PERSONAL Q >9 ««e». -r-*"* n 5 0% N| 1^ ^ 50% A ••*.<

60% 19 30 1931 1932 1933 1934 1935 1936 1937 1938 1939 I9< 10 TABLE 76 Total Assessments of Public Service Companies by Counties for the Year 1939

Oil and Gas­ oline Pipe Electric Line Com­ Light, Heat, panies and Street and Water, Pow­ Gas Trans­ Interurban Sleeping Railroad Express er, and Gas mission Railway Car Telephone Telegraph Toll COUNTY Companies Companies Companies Companies Companies Companies Companies Total Companies Bridges in Adair ...... $ 1,273,731 $ 4,316 96,017 $ $ _ 10,986 $ 30,984 21,630 $ 1,437,664 1-3 Alfalfa.... 1,778,430 9,099 234,258 129,027 1,148 112,367 19.937 2,284.266 Atoka 1,846,069 3,817 128,499 157,718 10,583 119,198 34^23 2,300,107 > Beaver 419,667 3,017 201.356 1,927,866 49,792 5,490 2,607,188 i-3 Beckham 983,653 5,122 638,177 168,558 10,787 278,882 9,178 2,094.357 Blaine 1,326,031 6,918 441,528 2.187 101,629 20.163 1.898i456 o Bryan 2,311,656 7,410 443.558 219.471 9,527 373,192 45;529 5,000 3,415,343 ss Caddo..... 1,382,250 8,257 718,032 40,924 3,578 248.372 34,816 2,436,229 Canadian 1,943,122 4,729 616,550 129,444- 15,758 290,620 27,981 3.028,204 o Carter 1,266,424 4,106 1,155.486 2,460,859 5,458 366.445 26.500 5^85.278 Cherokee 479,614 3.192 58.526 46,380 11.686 599,398 i-3 Choctaw 1,050,378 4,736 363.792 279,219 81.874 27,039 1,807,038 Cimarron 1,328,313 7,160 185,037 14.671 11.039 1,546.220 Cleveland 728,264 1,515 635,137 556,159 85,518 5,519 288,435 23,585 2,324.132 K Coal 473,110 3,438 80,063 137,208 132,426 826,245 Comanche 1,290,877 6,839 1.169,991 147,254 273,281 ~"37;694 ."'""' 2,925,936 O Cotton..... 272,833 1,768 117,279 450,145 63,084 6,609 9,900 921.618 Craig 1,793,759 4,019 209,333 870,890 14,663 421,690 39,417 3.353,771 Z Creek. 1,662,115 5,734 2,429.559 5,026.278 13,784 13.967 741,950 50.819 9,944,206 Custer... 1,626,421 9,398 805.148 13,810 9.096 189,170 22,445 2,675.488 Pi Delaware 245.425 792 62.138 416,832 35,851 2,648 763,686 Dewey 45L112 3,384 127,125 46,752 6,357 634.730 > Ellis 1,117,490 2,244 290,245 331,240 7,731 55,986 11,392 1,816,328 Garfield 3,052,754 12,708 2,062,047 404,566 7,680 563,428 64,803 6,167,986 UJ Garvin 1,404.659 4,516 345,049 1,435,504 4,513 135.911 20,980 3,351,132 Grady 2,326,629 9,645 2,015,359 211,167 12,420 404,018 49,157 5,028,395 o Grant 1,619,208 6,395 465,181 15,131 7,815 68,359 20,685 2,202,774 hj Greer. 438,848 2,979 148.884 83,300 71,124 8,681 753,816 Harmon 184,738 1,498 94,566 468,065 48,127 3,591 3,000 803.585 W Harper. 405,053 3,473 97.422 305,449 31,474 4,365 847,236 i-3 Haskell 271,132 430,539 226,975 50.976 6,561 986.183 Hughes.. 1,937.549 7,307 494,699 766,336 15,429 454,180 18,153 3,693,653 H Jackson 1,351,316 7,618 283,094 68,890 162,992 24.701 1,898,611 »-3 Jefferson 975,377 2,926 177,576 1,116,917 7,585 102,601 13,750 5,000 2,401,732 > Johnston.. 802,654 2,581 252,542 6,409 254,966 12,047 -- 1,331,199 X Kay.... 3,367,282 8,730 1.762,191 2,174,991 7.593 587,829 46,902 7,955.518 Kingfisher..... 753,506 2,151 408,595 7,841 100,849 9,979 1,282.921 Kiowa... 1,639,799 8,052 464.394 167,101 153,303 33,653 2,466,302 Latimer.... 1,152,171 3,922 210,027 145,115 9,088 37,926 8,321 1,566,570 LeFlore 3,905,593 12,808 684,936 486,299 21,210 124,068 65,295 5.300,209 TABLE 76—(Continued) Total Assessments of Public Service Companies by Counties for the Year 1939

Oil and Gas­ oline Pipe > Electric Line Com­ d Light, Heat, panies and Street and Water, Pow- Gas Trans­ Interurban Sleeping i—i Railroad Express er, and Gas mission Railway Car Telephone Telegraph Toll COUNTY Companies Companies Companies Companies Companies Companies Companies Companies Total 3 ridges in Lincoln... $ 2,686,134 $ 6.954 $ 714,448 $ 3.300,415 $ $ 16,010 ! 492,458 $ 50,459 7,266,878 i-3 Logan 2,047,726 5,996 692,163 1.285,457 88,346 8.940 245.344 36.738 4,410.710 Pi Love 861,463 1,743 103,669 220,637 6.353 44,713 12.387 3,850 1,254,815 > McClain 1,119,669 3,124 267,549 383,821 4,682 141.634 17,812 1.938,291 H3 McCurtain 794,584 5.832 160,648 227,610 52.467 13,673 1.254,814 I—i Mcintosh. --- 932,428 2,376 532.403 327,658 '""".""'*'*" "'"6J261 103,315 22.249 1,926,690 O Major 991,387 5,857 254,054 426 59,496 13,595 1,324,815 Marshall--- 945,943 3.420 99,798 11,500 6.185 85,833 20,007 1,172.686 Mayes.. 1,447,670 2.166 166.113 933.279 7.894 155,466 25.952 2,738,540 o Murray 1,014,899 1.996 319.721 180.238 7.282 97,961 20:331 1.642.428 Muskogee 2.785,508 6.740 3,536,333 254,685 16.005 10,833 745.095 60,037 7,415.236 i-3 Noble 1,756,906 5.165 333.055 1,360,419 8.621 201,878 28.258 3,694,302 Nowata --- 983,136 2.864 269.316 978.179 31,762 10.440 85.524 11,849 2,373,070 W Okfuskee 304,678 1,065 2.130.575 1,618.619 2.238 103,978 20.716 4,181,869 H Oklahoma 4,215,486 10,427 13.080,545 2,936.880 832,858 30,538 5.769.984- 274,545 27.151,263 Okmulgee.--- 1,589,422 5,201 2,120.459 2,361.742 10,497 426.010 40,047 6,553.378 Q Osage..... 3,837,670 10,082 1,181,598 8,345.736 11.902 432.837 35,801 13.855.626 H Ottawa 1,750,329 4,356 493,562 930.646 10,000 12,530 454,098 33,374 3.688.895 Pawnee 2,127,453 6,915 191,574 1,247,656 4.942 172.110 22,869 3.773,519 Pavne .- 2.149,059 6.707 450,119 1,993.227 4.774 354,371 22,523 4,980,780 Pi Pittsburg.. 2.940,555 6.618 1,477.893 691.286 29.000 20.218 336.092 55,611 5,557,273 > Pontotoc. 1,188,518 6,279 1,532,953 1,341.615 7,677 254.106 20.765 4,351,913 Pottawatomie 2,752,394 8,722 1.469.614 3,178,833 6,588 666.890 28,110 8,111.151 Pushmataha 1,093,178 4,108 55.516 380,174 20,921 31.373 1.585,270 hj Roger Mills 365,342 4.194 242.300 29,674 7,347 648,857 Pi Rogers 2,041.698 5.881 314,922 "968.256 "~Z~Z" "2T498 370.354 39,813 3.762,422 O Seminole 780,827 3.564 1.128.189 5,210,874 7.394 414,391 15,221 7,560.460 hi Sequoyah... 1,894,421 5.530 162.436 31,230 20,205 112,893 34,788 2.261,503 H Stephens.... 684,650 1.925 306.839 917.507 7,016 206.048 10,113 2,134,098 Pi Texas 1,864,393 7.482 496,500 525,678 14,232 75,595 17,749 3,001.629 i-3 Tillman 961,859 5.992 373.317 154,105 129.319 18,718 1,643,310 K| Tulsa 3,053,685 6,338 10.342.195 2,764,614 "394*964 T5;747 4,555,922 211,038 21,339,503 Wagoner 1,936,683 4,935 394,044 333,948 10,165 146,525 40,088 2,866,388 i-3 Washington 1,555,572 4,282 836.265 2,567,145 14,316 337.627 22.678 5,337,885 > Washita 914.618 4,682 237,443 145,856 3,524 18L511 11,911 1,499,545 X Woods 2,225,955 6.351 496,788 495,546 10,313 112,762 21,380 3,369,095 Woodward...... 1,771,236 5,794 437,454 893,390 10,389 141,901 19,774 3,279,938 TOTAL ..$ 115,006,146 $399,982 $ 69,006,305 $ 70,907,725 $ 1,631,681 $564,201 $ 26,032,265 $ 2,297,500 $ 26,750 $ 285,872,555 TABLE 77 Total Assessments of Public Service Companies by Counties for the Year 1940

Oil and Gas­ oline Pipe Electric Line Com­ Light, Heat, panies and Street and Water, Pow­ Gas Trans­ Inlerurban Sleeping Railroad Express er, and Gas mission Railway Car Telephone Telegraph Toll COUNTY Companies Companies Companies Companies Companies Companies Companies Companies Bridges Total 03 >-3 Adair $ 1,273,861 $ 4,351 91,023 .$ . $ 10,895 $ 30,027 $ 20,985 $ ? 1,431,142 Alfalfa 1,778,455 9.172 227,506 126.873 1,139 108,776 20,061 2,271,982 W Atoka 1,811,992 3.847 150,018 148,390 10 495 119,152 33,497 2,277,391 > Beaver 395,280 3.041 201.476 1,929,228 48,314 5,321 2,582,660 i—i Beckham.. 976,430 5.163 639,524 169,313 10,698 286,663 8,924 2,096,715 Blaine 1,321,513 6,974 441,367 2,168 104,490 19,900 1,896,412 o Bryan..... 2,291,370 7,469 460.157 208,533 9.448 384,419 44,052 5,000 3,410,448 Caddo 1,136,657 5,758 732,248 39,287 3.547 246,612 33,773 2,197,882 o Canadian.... 1,944,551 4,766 655,172 112,415 15,626 291,301 27,181 3,051,012 Carter 1,276,108 4,139 1,174,673 2.277,045 5 412 355,079 25,935 5,118,391 hi Cherokee 479,610 3,218 59,419 46,935 11,325 600,507 t-3 Choctaw 1.027,265 4,774 365,530 249,466 79,742 26,231 1,753,008 M Cimarron 1.320,739 7,218 185,386 14,634 10,702 1,538,679 H Cleveland 728,264 1.527 638,220 533.249 77,539 5 473 300.952 24,164 2,309,388 Coal 429,983 3;466 88,475 138,225 136,963 797,112 O Comanche... 1.290,289 6.894 1.203,738 145,572 280,955 36,649 2,964,097 H Cotton...... 271,953 1.782 143,481 413,343 61,038 6,410 9,900 907,907 Craig 1,786,524 4.051 231,161 847,734 14,541 433,895 38,012 3,355,918 H Creek 1,655,265 5,368 2,375,375 4,823,619 14,067 13 865 750,008 49,430 9,686,997 pi Custer 1.623,431 9.473 794,504 13,760 9,020 191,762 21,781 2.663,731 Delaware 249.863 799 78,792 370,571 36,890 2,566 739,481 > Dewey 444,848 3,411 130,540 47,281 6,161 632,241 r Ellis 1,117,048 2.262 287,676 323,052 7,666 55.258 11,043 1,804,005 hi Garfield 3,052,051 12;810 2.047,484 349.743 7,616 580,319 58,257 6,108,280 Pi Garvin 1,402,924 4,552 363,135 1,444,129 4,476 133,831 20,365 3,373,412 o Grady 2,325,048 9,722 2.017,044 196,112 12,317 413,288 47,378 5,020,909 hi Grant .... 1.620,768 6.446 471,307 15.743 7 750 67,736 20,052 2,209,802 762,198 Greer 433,175 3^004 162,872 83,416 71,107 8,624 Pi Harmon 180,407 1,510 129,801 460.959 48.119 3,488 824,284 i-3 33.013 4,231 850,751 Harper 398,090 3,500 97.482 314,435 K| Haskell.. 272,890 436,358 211,895 51.210 972,353 Hughes 1.948,822 7,366 507,668 744.743 15 300 466,786 15,959 3,706.644 (-3 Jackson 1.341,999 7,679 304,171 75.736 164.462 23,977 1,918.024 2,348,292 > Jefferson 964,407 2.949 185,296 1.067,098 7,522 102,763 13,257 5,000 X Johnston 760,366 2,602 257,794 6 356 269,406 11,675 1,308,199 Kay 3.361,536 8,800 1.733,289 2,161,361 7 530 593,826 46,180 7,912,522 Kingfisher 753,519 2,168 396,114 7 775 101,973 9.676 1.271,225 Kiowa 1,639,340 8,117 516,285 164.298 152,829 32,642 2,513,511 Latimer 1,142,316 3.954 233,848 135,451 9 013 37,693 8,065 1,570,340 LeFlore. 3.935,415 12,911 695,919 456,653 21,033 122,343 59,436 5,303,710 TABLE 77—(Continued) Total Assessments of Public Service Companies by Counties for the Year 1940

Oil and Gas­ oline Pipe Electric Line Com­ Light, Heat, panies and Street and Water, Pow­ Gas Trans­ Interurban Sleeping Railroad Express er, and Gas mission Railway Car Telephone Telegraph Toll Companies Companies Companies Companies Companies Companies Bridges Total 'CO COUNTY Companies Companies >~ Lincoln...... $ 2,653,272 $ 7,010 $ 706.008 $ 3.229,926 $ $ 15,877 $ 516,513 $ 38,137 $ $ 7 166 743 Pi Logan 2,033.612 6,044 685,005 1.271.641 87,541 8,866 244,018 31.182 4.367-909 > Love 859,833 1,757 104,958 232,623 6,300 43.111 12,180 3,850 1,264,612 McClain 1.116,842 3,149 274.827 452.309 4,643 142,828 17.043 r>. 011 K4.1 McCurtain 773,334 5,879 162,407 205.374 52,717 13.279 1,212 990 C Mcintosh 927,660 2,396 534,587 303,457 6,209 100,839 19,778 1 894 926 Major 991,429 5,904 249.618 423 61,049 13,176 1 321 599 Marshall 933,436 3,447 100,701 10,750 6,133 84,509 19,393 1,158 369 c Mayes 1,453,198 2,183 182,099 844,185 7,828 158,101 25,364 2 672 958 hi Murrav - 1,008,578 2,012 325,078 168,636 7.221 97,840 19.869 1,629,234 H3 185,732 16,005 10,743 761,017 59,311 Muskogee 2,797.378 6,794 3,479,861 7,316,841 HI Noble 1,759,554 5,207 355,159 1,331.334 8,549 201.065 27,306 3 688,174 Nowata...... 980,488 2,887 275,482 977,917 31,762 10,354 82,707 11,492 .... . 2,373,089 Okfuskee.. 281,209 1,074 2.157,188 1.502,561 2.219 105,070 9.096 . . 4,058,417 O Oklahoma 4,199,578 10,511 13.227,628 2,834,532 758,671 30,337 5,963,311 268.511 27,293.079 Okmulgee 1.590,465 5,243 2.061,487 2,247,232 10.409 413.802 38.077 6,366,715 ta Osage 3,750.628 10,163 1.256.087 8.222,168 11,803 430,671 34,706 13,716,226 Ottawa...... 1,777.134 4,159 512.900 903,686 12,426 464,980 32,619 .. . 3,707,904 H Pawnee... 2,118,366 6,971 195,338 1,240,339 4,901 163.661 22,136 3,751.712 Pi Payne 2,133,972 6,761 482,193 2.057,363 4,734 377,590 22,292 5 084.905 > Pittsburg 2,901.905 6.671 1.447,393 670.173 29,000 20,049 331,588 45,726 5,452,505 f Pontotoc 1,193.393 6,329 1,504,821 1.312.177 7.606 259,347 20,609 4,304,282 Pottawatomie 2,746.576 8,792 1.509,716 3.190.431 6,533 665.732 27.103 8,154,883 Pushmataha 1,093,177 4,141 55,559 366,877 20,825 30,412 1,570,991 w 233.087 28.519 7,123 635,693 C Roger Mills. 362,737 4,227 '-d Rogers.... 2.041,872 5,928 299.615 918.572 21,319 374,788 38.168 3,700,262 Seminole 772,684 3,592 1.144,214 4.973.375 7.340 411,984 14,937 7,328,126 Sequoyah 1,894,040 5,574 165.860 31.600 20,037 112,898 33,988 . .. 2.263,997 Stephens 682,946 1,940 322.666 909.033 6.958 214,954 10.218 2,148,715 H Texas 1.830,419 7,542 503,457 452.992 14,114 74,309 17,211 . . 2,900,044 K! 128,082 Tillman 947.213 6,040 361,573 157,631 18.157 1,618,696 I-3 10,341,907 2.615,481 393,581 10,657 4,789,332 204,738 21.400.387 Tulsa... 3.038,302 6,389 > Wagoner 1,932,701 4,975 401,781 289,562 10,080 145,507 39,228 .. . 2,823,834 Washington 1.551,351 4.317 861,571 2.613,022 14.197 359,489 22,551 5,426,498 X Washita 914,200 4,719 281,597 148,093 3,494 184.951 11,553 1,548,607 Woods.. 2.219.432 6.402 512,619 490,259 10,227 116,432 20,767 3,376,138 Woodward.... 1,763,387 5,840 443,742 874,687 10,303 147.948 19.199 3,265,106

TOTAI $ 114,190,673 $399,982 $ 69,631,117 68,874,762 $ 1,520,581 $559,570 26,653,934 $ 2,184,000 $ 23,750 $ 284.038,369 TABLE 78 Assessed Valuations as Equalized by the State Board of Equalization by Classes of Property and by Counties For the Year 1939 > U Value of Value of Total Real § Number of Value of Improve­ Value of Improve­ Personal and Personal COUNTY Acres Land ments Town Lots ments Property Property 2 Adair.- 227,082 .f ! 943,082 $ 320,181 $ 102,424 $ 273,693 |1 297.032 $ 1.936,412 Alfalfa.. - 524,254 9,741.952 419.995 314.257 939,877 1,081,564 12,497.645 W Atoka -- 569.033 1,773.946 158,675 178,097 283,840 403,671 2,798,229 . 1,074,070 6.098,040 503,250 21,696 325,922 680,580 7.629.488 h>3 Beckham - - 567,618 4,575.020 804,555 765,930 1.829.330 1,427,020 9.401.855 i—i Blaine. 512,652 5,482.340 776,875 317,662 1,255,763 903,755 8,736,395 O Bryan 559,177 3.521.458 376,378 856,083 1,559,745 901,045 7,214,709 '•4 Caddo 611,522 7,587.434 1,008.346 547,112 2,308,451 1,578,318 13,029,661 Canadian 520,899 7,848,030 1,021.993 1.151,634 2,182,041 1,822,943 14,026.641 O Carter .... 489,113 3,331,069 397,971 1,821.432 3,421.026 2,708.942 11,680,440 Cherokee 396,820 1,954,799 366,021 116.885 607.160 571,510 3,616,375 ^ Choctaw 449.860 2,581,734 210,196 280.504 979,099 651.982 4,703.515 912,681 3,649,602 157,030 195,838 304.053 335,910 4,642,433 Cleveland 327,392 3.904.501 575,565 1,470.884 2.883.098 1.397,615 10.231,663 H Coal 314,368 1.908,474 188,712 93,382 272.924 425,114 2,888.606 O Comanche - 429,678 3.681,078 469,165 1,301,197 2,612,657 1,164,198 9.228.295 Cotton - 325,130 2.802.440 388,650 145.643 534,566 708.047 4.579.346 Craig ... 432.225 5.454,355 547,191 397,651 964.365 1.284,443 8,648.005 52! Creek - - 518.337 3.736,537 708,292 1.653.931 3,643.669 3.543.578 13,284.007 H Custer 593,702 6.896,946 789,777 635,792 2,057.397 1,142.553 11.522,465 W Delaware 402,641 2,962.927 249.570 52,372 180.891 405,963 3,851,723 Dewev 598.703 3,844.555 367,040 103.901 419,155 490,179 5.224,830 M> Ellis 748,326 4,608.166 236,220 156,821 427,811 627,212 6,056.230 Garfield 654,610 11,898.216 1.706.245 4.134,178 8,153,500 5.017,121 30.909,260 Garvin.. 491,519 5,608.990 638,735 598.619 1,713,600 1,156,375 9,716,319 Gradv.. 696.146 7,766,202 1,310,281 1,256.487 3.642,652 2,124,932 16,100,554 - 629.851 11,978.938 738,339 284.928 950.422 1,652.084 15.604,711 ^od Greer.. .- 398,075 3,103.372 530,730 308.392 1,070,259 644.590 5.657,343 H 331,491 2.696,895 416.285 158.304 663,919 576,335 4.511,738 W Harper..... 662,560 3,193,808 240,275 103^227 251.051 338.965 4,127,326 H Haskell 322,254 1.590,338 174,128 102,917 348.960 343.644 2.559,987 Kj Hughes.. 473.398 2,667,659 237,600 331.984 1.137,020 1,002.626 5,376,889 Jackson 487,125 4,875.250 608,507 816,778 1,622,024 542.916 8.465,475 Jefferson .„. 437.781 3.364.221 298,810 182,892 623.069 948,876 5,417,868 > Johnston 383,486 2.611.617 305,236 119,971 392,234 705,355 4,134,413 X Kay 505,475 8,457,540 1,879.481 2.745,081 6.383,903 10.341,560 29,807,565 Kingfisher... 554.462 8.434.980 851,600 402,576 1,178.559 1,024.870 11,892,585 Kiowa 574,360 6,541,115 827,390 1,836,952 468,394 913.706 10,587,557 Latimer 439.402 1,156.097 147,410 48,153 195,365 277,413 1,824,438 LeFlore... 870,729 3,535,646 583,285 298,996 1,344.079 1,168.765 6.930.771 TABLE 78—(Continued) Assessed Valuations as Equalized by the State Board of Equalization by Classes of Property and by Counties For the Year 1939 Value of Value of Total Real Number of Value, of Improve­ Value of Improve­ Personal and Personal COUNTY Acres Land ments Town Lots ments Property Property in Lincoln 570,065 4,184.653 $ 561.323 418,769 960.053 2,542,423 667,221 i-3 Logan 457,739 6,104.820 785:450 1.352430 2,437,999 1,234.883 $ 915,282 td Love 317.358 1,866,907 228.978 97,867 301,810 299,355 794,917 McClain - - 344,196 3,314.695 241.898 154.155 597,865 792.195 100,808 > McCurtain 1,023.552 3,256,416 240.370 357,074 587,112 1,022.671 463,643 t-3 Mcintosh- 402,094 3,374.528 278,624 227,610 524,370 558.980 .964,112 i—i Major.... - 594.641 5,392,380 134,950 128.899 610.160 781.385 ,047.774 Marshall 266,675 1,785.824 170.410 85,603 370,500 433.048 ,845,385 c Mayes 365,832 2,936.684 328,773 194,198 611,397 755,189 ,826,241 Murray 247.556 1,651,635 183,450 317,898 931,906 506,391 ,591,280 Muskogee 464,959 6,620,885 1,200,590 6,016.351 8,549,259 3,469,515 25 ,856,600 o Noble 401.704 4,867.544 438,130 336,100 875.685 963,013 7.,480.47 2 Nowata 339.470 3.038,556 316,673 155.933 778,297 691,696 4.,981,15 5 i-3 Okfuskee 327,247 2,483.988 353,251 308,052 937:815 982.671 5.,065,77 7 Oklahoma..... 389,873 6,168,345 3,399.750 35,320.725 57,716,155 23,424,500 126 ,029.475 Okmulgee - 380,725 3.792.366 532,966 1,757,906 4,872:090 3,575,274 14 ,530.601 Q Osage 1,440,075 7,189,959 1,618,278 1,070,755 2,516,100 6,711,227 19 ,106,319 Ottawa ...... 261,401 2,995.982 475,991 1,1'56.729 2,583.618 1,894,290 9.,106,61 0 Pawnee..- - - 299.874 2.689.587 393,889 439.924 969.653 1,159.986 5.,653,03 9 Payne... 373,996 4,111,425 702.435 1,738,999 3,616.228 7,641,935 17 ,811,022 3.224,400 668.930 1,073,478 3,386.353 1,602.192 9.,955.35 3 Pittsburg - 821.160 ,080,074 > Pontotoc... 419,753 3,593,010 1,267,540 1,220.707 3,368,635 3,630.182 13 t-1 Pottawatomie 436.000 4,897.760 607.830 1,367,864 4,693,372 3,096,281 14 ,663.107 Pushmataha 853.672 2,041,972 132,567 176.417 220.464 405,633 2.,977.05 3 hS Roger Mills... 712.043 3,829.062 294.391 81,339 250.004 450,147 4.,904.94 3 Pi 4,214.690 7 ,431,260 Rogers - 409.182 578.685 512,605 1,071,445 1,053,835 ,636.509 o Seminole - 335.575 2.645,908 410.065 672,832 2,425.389 9,482,315 15 hi Sequoyah... 379,009 1.332.784 280.724 118,470 294.385 289.386 2.,315.74 9 4,158.760 ,914,495 K Stephens 535.930 622.640 800.605 2.399,315 1,933.175 9 ,567.051 Texas 1,255.001 8,397.266 812.900 431,581 1,077.914 847,390 11 H3 Tillman...... - 516,837 7,239.731 555,948 559,641 1,421.856 952.829 10 .730.005 5,092,830 ,540,449 K! Tulsa - 305.010 . 2,046,840 32.218,571 55,521,624 22,660.584 117 ,836.172 Wagoner 320,777 3,953,863 441,579 196.743 560.197 683.790 5 2,182.257 ,633.384 Washington 231,051 1,269:960 2,053,837 5,881.331 5,245.999 16 ,753,283 > Washita... 615.047 6,936,335 933.605 223.525 781,316 878.502 9 6,129.592 ,296.247 X Woods - - 1,002.761 314,041 511,790 1.360.574 980,250 9 ,511,176 Woodward .... - 774,705 5,627.808 651.313 682,207 1,464,875 1.084,973 9 TOTAL 40,210,552 341,694,576 $ 47,009,722 $ 120,949,451 $ 237,932.664 $ 168,051,397 915,637,810 TABLE 79 Assessed Valuations as Equalized by the State Board of Equalization by Classes of Property and by Counties > For th e Year 1941) hi Value of Value of Total Real g Number of Value of Improve­ Value of Improve­ Personal and Personal COUNTY Acres Land ments Town Lots ments Property Property i—i Adair 226,082 $ 803.192 $ 470.390 $ 94,758 $ 288,682 $ 292,080 $ 1,949.102 H Alfalfa 524,254 9,735,285 422,040 315,770 973,065 1,093.730 12,539.890 brt Atoka 560.859 1.750,343 161.228 130,763 320,814 479.434 2.842.582 Beaver. . 1,075.350 6,306.596 330,680 22.750 343,963 731.730 7,735.719 >t-3 Beckham 562,068 4.554.535 804.400 764.930 1,832,055 1,483.620 9,439.540 l—l Blaine 512.652 5.482.340 776,875 317.102 1,281.153 928.605 8.786.075 O Bryan.... 394.957 3.524,986 360,798 857.083 1.590.129 917.698 7,250.694 57! Caddo 611,667 7,578.465 1,008,346 540.378 2.281.745 1,638.691 13.047,625 Canadian 521,114 7,851.880 1,027.142 1.149.692 2,220.576 1,839.705 14,088,995 O Carter — 480,806 3,263,083 431,887 1.794.525 3,388.233 2,686,063 11,563.791 hi Cherokee 292,891 1,600,059 373.296 115,520 618.660 599,335 3.306.870 Choctaw 449,860 2,581.734 210.196 280,504 979.099 653,781 4.705.314 i-3 Cimarron .... 891,433 3.604,171 147,242 197,528 300.328 396,012 4,645,281 Cleveland 327.392 3,916.493 605.520 1,474,928 3,017,343 1,280,348 10.274,632 H Coal 306,741 1.910,594 191,117 92,866 276,013 432,617 2.903.207 Comanche 428,808 3,656,118 462,615 1,315,094 2,772,212 1,152,686 9,358,725 O Cotton -. 325,200 2.807.790 398,835 142,702 545,216 731,714 4,626.257 Craig 432,009 5.451,308 562,141 400,309 992,939 1,246.135 8,652,832 5^ Creek 517.009 3,725.782 701,235 1.643,461 3.652.607 3,590,945 13,314,030 H Custer 594.022 6,914,954 796,434 636,249 2,094,771 1,344.525 11,786.933 W Delaware 402.641 2,962,927 249.570 52,372 180.891 454.884 3,900.644 598,734 3,846.995 376.385 103,258 425.333 620,619 5,372,590 r> Ellis 745,447 4,601,536 238,080 156,838 432,209 702,790 6,131,453 (-• Garfield 654,610 11,896,076 1,697,088 4.122,710 8.237,870 5,419.202 31,372,946 hd Garvin.. 490.419 5,600,310 645,335 598,504 1,744,140 1,096,425 9.684,714 Pi Grady 695.485 7.758.857 1,324,008 1,577,348 3,358.011 1,884.969 15,903,191 O Grant 629.916 11.932.114 743,114 281,784 970,255 1,654,013 15,641.280 hi Greer 398,075 3.109.032 532.850 303,086 1.075.679 626,990 5.652.667 Pi Harmon 325,107 2,656.830 413,985 154,947 650,647 546.800 4,423.209 Pi Harper — 620,254 3.156.128 255,132 86,526 279,220 393.569 4,170,575 H Haskell 326.868 1.703,988 178.653 140,259 356,063 396.830 2,775,793 Kl Hughes 473.398 2,667.659 237.600 331,984 1.137,020 878,489 5,252.752 Jackson — 486,010 4,877,734 608,315 802,804 1.598.480 523,911 8.411,244 H Jefferson... 438,092 3,370,394 303,010 187,069 636.564 834.759 5.331.796 Johnston 382,715 2.610.740 307,844 120,715 400.676 686.825 4,126.800 X> Kay 504,446 8.445,755 1.883.081 2,744.039 6,448.051 9.662.826 29.183,752 Kingfisher 554,462 8.434,740 851,525 403,813 1,200.749 1.105,745 11,996.572 Kiowa — 573,731 6,533,830 824,180 464.084 1.834.929 907.317 10.564.340 Latimer.... 454.672 1.160,604 154.480 49.267 196,448 261,854 1.822.653 Le Flore 853,759 3.498,695 595.640 458,669 1,365.350 1,221.305 7,139.659 TABLE 79—(Continued) Assessed Valuations as Equalized by the State Board of Equalization by Classes of Property and by Counties For the Year 1940

Value of Value of Total Real Number of Value of Improve­ Value of Improve­ Personal and Personal COUNTY Acres Land ments Town Lots ments Property Property CO Lincoln 570,065 $ 4,185.202 $ 561.378 $ 418,747 .$ 965,505 $ 2,021,403 $ 8,152,235 Logan 457,839 6,105,136 787.315 1.343,937 2.432,799 1.454.227 12,123,414 PiH Love 309,627 1,864.279 231,102 96,617 298,453 354,654 2,845,105 3.276,756 732.652 4,985,619 > McClain 344.196 228.633 158,853 590.725 t-3 McCurtain 1.030.072 3,344,616 240,980 355.914 590,112 1.018,280 5,549,902 h—1 Mcintosh 367,032 3,147.818 297,420 209.155 518,428 593,880 4,766,701 Major 593.434 5,408.710 138,570 128,903 621,582 883,175 7,180,940 Vo Marshall 251,583 1.785.866 171,495 89,426 390,869 437,671 2.875,327 Mayes 367.639 3,069,664 329,973 559,840 135,893 763,980 4,859,350 Murray 245,953 1,655.185 186,700 317,900 954,125 458,581 3.572,491 oh\ Muskogee 452,481 6,578,700 1.188,950 6.048.311 8.661.279 3,154,640 25,631,880 Noble 401.384 4.864,344 438.130 308,431 895.240 1,154.012 7,660,157 H Nowata 339,182 3.033,484 325,272 154,269 784,246 826.960 5,124,231 HI Okfuskee..-. 325,786 2,475.013 355,722 307,731 932.913 976,507 5,047,886 M Oklahoma 389,703 6,144.155 3.535,350 35.327,295 59,656,610 19,472,414 124,135,824 Okmulgee 380.600 3,782,750 535,850 1.752,405 4.835.590 3,382.809 14,289.404 O Osage- 1.444.186 7,203.641 1.634.142 1.089,755 2.560.170 6.683,330 19,171,038 Ottawa-. 249,876 2.893.407 482,556 1.154,871 2.582.763 1.667.594 8,781,191 H Pawnee 300.105 2,691,018 395.224 437,237 975.253 1,340.780 5,839,512 5Pi4 Payne.. 373,979 4,099,835 717.870 1,749.302 3.808.363 6,817,975 17,193,345 rri Pittsburg 820.730 3.215,360 660.980 1,073,381 3.387,955 1,522,970 9.860,646 !> Pontotoc 419.753 3,593.010 1.269.906 1,220,707 3.420,856 3,279,468 12,783,947 fH Pottawatomie... 436.000 4.897.760 607.830 1.367,864 4.787,589 3.163,984 14,825,027 Pushmataha 801.989 1,934.999 120,567 176,417 220,464 418.948 2,871,395 hi Roger Mills 673.147 3,644.809 282,261 73,776 237.229 480.937 4,719,012 Rogers 409,182 4.214.690 578,685 512,605 1.071,445 1,139.330 7,516,755 w Seminole 330.000 2,629,075 519,590 611,016 2.296,372 8.808,056 14,864.109 hio Sequoyah. 353,489 1,282.611 278,724 115,659 288,385 238,901 2,204.280 PJ Stephens 523.996 4,135,380 628,895 780,000 2.394.360 1,877,540 9,816,175 Pi Texas 1.256.895 8.798,154 502,640 508.877 1.136.917 897.855 11.844.443 Tillman - 517,637 7,247,211 556,298 559,641 1.421.856 991,764 10.776.770 K! Tulsa 346,059 5,049.750 2.052,570 31.824,500 59.084.867 18,628,855 116,640,542 Wagoner.. 335,201 4,067,149 438,921 203,993 596.894 696,907 6,003,864 H Washington.. 231,056 2,185.346 1.290,955 2.069,155 6.186.227 4,075,917 15,807,600 > Washita 619,583 6.936.532 938.925 221,831 780,434 1,103,859 9.981,581 X Woods.. 792,124 6.118,770 307,419 521,883 1,364,255 1,161,600 9,473,927 Woodward.... 774.703 5,629,883 656.137 671,777 1,505,823 1,145,141 9,608,761

TOTAL..... 39,481.281 $ 341,094.750 47,134,225 $ 119,953,969 $ 245,671,034 $ 157,207,132 911,061,110 194 ADMINISTRATION OF THE GENERAL PROPERTY TAX

CHART 13

EFFECT OF HOMESTEAD TAX EXEMPTION SINCE ITS ADOPTION IN 1937

1937 1938

1939 1940 TABLE 80 Assessed Valuations of Personal Property in the Various Counties as Fixed by the State Board of Equalization For the Year 1939 Poul­ Agricul­ Mules Sheep try Farm tural • Nurs­ New House­ and and Poul­ Equip­ Imple­ Prod­ ery Automo­ hold COUNTY Horses Jacks Cattle Goats Swine try ment ments ucts Stock biles Dogs Equipment 2 $ 82,362 $ 41,797 $ 148.810 $ 3,940 $ 21,363 $ $ 07 $ 33,752 $ $. $ $1,519 $ 95,337 in Alfalfa 57,905 6,090 419,430 60.934 11.360 765 1,710 244,865 22,765 2,070 760 181,720 i-3 48.603 26,370 179,702 1.676 9:360 21.465 100 715 55,795 52,560 4,595 435,295 5,240 9,735 143,525 3,240 225 104,315 > 137,455 53,590 166,220 4,430 9,085 50 103,430 2,000 375 326,075 H 1—1 64.380 11,940 328,360 25.495 16,690 250 3,150 157,165 23,605 785 46,315 O Bryan 84,133 105,765 134,271 450 10,757 70.307 1,300 515 221,675 |2j 172,960 68,165 352,555 9.040 35.320 2,475 1,475 149.430 1,000 1,175 199,615 Canadian 115,155 23,900 428,566 17.059 22,687 215 2,775 202,482 82,655 5,000 3,589 829 240,963 O 83,440 70,597 288,112 2.734 12,028 356 155 49.478 80 4,990 1.206 495,586 isj 131,695 49; 03 5 220,943 4,219 26,003 683 10 55:774 495 2.197 125,577 69,388 94,855 142,779 1,030 14,237 450 49,393 215 180,995 i-3 19.055 2,245 170,960 3,130 4.015 48.440 95 37.360 hH 50,990 27.245 103.515 3,050 8,785 1.125 450 33,720 410 4,200 640 180,215 PJ 73,848 43,400 187,832 2,269 14,699 238 205 33.114 1.839 939 73,872 77,388 15,892 273,922 3.814 12,874 2,520 85.765 365 709 170,247 O 77,090 32,065 265,880 6.562 10,847 2,737 1.400 90,355 2,600 110 122,490 Craig 193,680 43,581 463,020 6,973 36,522 1,231 275 76,447 3,722 100 1,260 2,030 107,395 Pi Creek... 116,631 75:330 231,138 1,127 23,522 7,187 327 59:212 653 228 5,515 4,835 541,505 97,230 16,200 233,082 7,126 22,253 1,750 165,162 250 100 481 195,121 94,187 31,505 188,012 6,174 39.309 1,026 52.498 1,607 55,085 PJ Dewey 88,590 15,325 212,573 2,994 9,909 275 84,206 1,675 1,327 44.895 >! Ellis 67,210 6,265 340,935 4,545 7,615 300 94,630 1,200 315 51,005 r Garfield.... 82,115 12,445 549,225 34,710 13.985 35,800 2,460 398,360 159,065 2,875 1,150 1,675 602,015 165,220 139,410 295,745 3.125 33,380 255 1,190 118.410 700 925 281,990 hi 141,980 105,910 255.640 11,575 36,959 2,665 144,805 700 785 292,745 Grant 65,830 6,945 457,515 52,125 25.395 21,330 4,800 469,695 14,595 175 5,000 740 237,375 O 77,030 40,380 167,850 865 8,310 35 150 95,900 290 150,455 hj 83.615 40,655 141,890 3,535 9,445 855 1,830 109,415 75 118.790 Pi Harper 36,700 4,940 226,140 1,869 3:.588 625 47,472 400 187 25,795 140,678 Pi Haskell 52,217 50,353 418 12,084 58 500 32,449 139 800 1,800 521 111,314 1-3 67,599 60,445 104,230 2,644 11,505 360 325 41.205 10 1,405 122,875 96,850 36,630 16.690 3,716 2,800 1,740 70,890 2,600 75 75:740 H3 68,505 43,280 429,961 3.140 9.594 120 410 44,368 100 792 98,772 73.760 60,445 358,713 9,709 16,585 1,040 1,175 43.349 500 1,300 103,347 > Kay 101,675 20,885 442,970 12,245 42.195 31,960 2,600 316,274 54,198 500 4,650 1,070 553,624 . X 47.760 7,220 354,510 16,900 18,590 1,325 290.370 1,050 1,050 420 143,510 62,931 27,645 288,301 10.780 9,026 1,025 161,685 10 10 628 193,135 52,145 32,435 143,475 1,739 9,976 62 280 20,058 822 84,815 \~i LeFlore 85,615 132,725 275,750 2.285 16,415 150 60,110 530 308,005 -

Poul­ Agricul- Mules Sheep try Farm tural Nurs- New House­ and and Poul- Equip- Imple- Prod- ery Automo- hold COUNTY Horses J acks Cattle Goats Swine try ment ments ucts Stock biles Dogs Equipment Lincoln 87,640 28,095 195,609 2,407 12,406 $ 775 $ 355 52,485 $ 60 20 $ 790 $ 845 97,200 (-3 Logan.. 101,495 26,810 166,930 8,347 9,340 _. 1,850 128,540 17,227 1,280 187,490 W Love 38,365 47.205 115,109 1,597 12,242 29,571 1,000 370 80,500 > McClain 44,880 46,315 93,670 690 13,068 650 30,575 1,250 175 39,780 H McCurtain.... 52,463 83,370 128,130 1,200 13,046 37 10 34,892 498 138,310 'r—i Mcintosh 76,430 79,160 118,740 430 18,355 20 36,955 610 110,825 O Major 60,015 5,115 321.385 7,130 13,265 1,075 178,115 6,240 225 88,385 52! Marshall 49,650 57,525 142,392 567 14,270 ._ 150 36,065 450 600 365 89,225 Mayes 125,449 37,045 267,318 5,216 22,520 407 76,068 325 1,176 82,050 o Murray 44,784 24,895 186,280 2,600 7,804 200 21,460 225 150 160 57,795 : Muskogee 105,040 86,185 226,120 1,745 20.375 2,610 675 74,185 4,805 2,235 4,100 1,295 543,970 ^ Noble 44.765 7,930 344,990 6,775 11,235 430 350 149,775 600 455 66,230 Nowata.... 73,630 16,225 280,042 2,640 18,020 350 58,700 1,145 1,036 137,020 w Okfuskee... 65,370 68,400 94,473 3,323 14,118 30 46,372 466 102,263 PJ Oklahoma 52,510 24,980 167,795 4,930 9,540 1,230 110 55,990 100,250 560 122,820 1,958 1,541,939 Q Okmulgee 147,787 98.187 309,279 4,851 24,913 1,098 300 93,680 622 4,987 804,041 PJ Osage 158,520 46,590 ,324,950 16,060 37,500 90,330 1,710 1,235 3,910 391,665 Ottawa 82,820 29,725 199.979 3.037 19,645 750 1,565 48,000 6,100 8.230 1,160 236,050 PJ Pawnee 117,185 21,300 263,690 4:613 21,976 12,697 243 45,928 2,660 119,948 Payne... 86,235 21,350 238.240 4,680 14.415 1,650 40,540 250 1,715 283,745 Pi Pittsburg... 99,125 79,785 212,265 2,555 17,110 74,385 840 395,230 > Pontotoc 102,335 78,220 186,886 7,291 19.684 57.201 700 11.115 515 415,147 f1 Pottawatomie 79,525 45,590 159,810 2,350 14,860 505 755 45.614 335 410 650 177,703 hd Pushmataha.. 36,968 24,131 150,835 2,470 10,429 24 12,428 - 1,150 58,127 Roger Mills .. 85.640 18,710 254,178 5,440 11,451 42,255 165 27,326 Pi Rogers 123,730 33,385 439,595 5,880 30,140 1,650 2,970 86,960 3,250 500 265 130,245 O Seminole.. 61,715 52,700 109,380 175 15.685 525 195 31,120 70 10 2,335 302,695 PJ Sequoyah 67,386 52,886 159,967 808 18,396 80 31,979 934 119,884 Stephens 145,795 66,950 347,440 2,765 28,040 1,950 84,640 630 376,825 hi Texas 34,125 3,160 247,110 250 4.800 12,615 161.140 1,985 50 139,290 Tillman 34,685 28,696 162,188 3,521 8,421 1,408 650 167.481 15 700 514 217,773 < Tulsa 83,835 27,580 280,185 2,185 23,195 1,260 1,080 64,815 4,215 5.125 2,230 5,385 2,587,905 H3 Wagoner 109,975 68,855 168,713 2,732 23,862 800 80,806 200 1,080 98,858 > Washington .. 68.420 16,615 254,610 1.284 17.214 798 145 50,033 4,322 20 18,209 3,149 816,099 Washita 108,250 31,795 222,505 7,200 21,905 1,430 177,795 790 450 365 164,655 X Woods 74,280 9,325 411,708 3,828 9.969 13,682 2,800 159,215 3,683 2,525 335 96,222 Woodward .... 101,449 5,740 415,315 2,384 11,386 150 1,025 145,102 160 2,250 523 144,328 TOTAL 6,389.533 $3,169,090 $20,013,166 $ 491.347 $1,283,407 $163,094 $63,787 $7,370,625 $528,565 $23,573 $223,213 $80,075 $18,824,203 TABLE 80—(Continued) Assessed Valuations of Personal Property in the Various Counties as Fixed by the State Board of Equalization For the Year 1939 Barber Abstract Garage and > Elec­ Sport­ Books and Amuse­ Beauty Musical trical Radios, ing Office Profes­ and Filling ment Hotel and Shop Instru­ Equip­ Broad­ Equip­ Equip­ sional Equip­ Air­ Station Equip­ Cafe Equip­ 1—< Jewelry ments ment casting ment ment Libraries ment planes Equipment ment Equipment ment COUNTY 1—1

$ 363 $ 2,602 $ 2,926 $ 2,950 $ 337 $ 1,705 $ 1,474 $ 836 $ $ 9,862 $ 550 $ 1,843 $ 550 H3 Alfalfa 2,415 26,470 2,620 1,845 6,830 1,375 775 11,210 3,125 4,875 2,645 665 1,385 755 100 1,640 700 850 7,160 3,165 2,395 1,065 1,400 17,605 1,415 415 1,100 300 14,505 2,325 2,525 600 > 8,435 6,120 500 100 15,095 2,150 2,000 69,350 16,800 22,505 8,600 475 13,440 400 4,925 800 1,000 20,025 5,800 10,250 3,225 O 3,112 5,246 2,369 393 7,770 1,850 1,500 20,494 6,250 10,050 4.375 935 16,580 4.555 1,055 5,388 2,085 2,000 9,410 15,935 11,340 4,710 10,590 21,377 3,018 216 3,850 2,575 750 17,535 7,259 7,680 3,110 O Garter 9,390 17,653 37,828 10,818 2,527 20,828 3,935 2.020 1,075 13,656 9,365 13,550 8,805 *J 1,913 6,695 4,119 924 2,265 875 2,050 14,973 1,300 2,395 2,975 1.005 2,443 3.485 665 '25 5.870 17.270 5,000 7,705 4,585 H 920 7,045 1,025 230 1,140 1,075 800 15,740 2,075 2,125 1,275 3,085 15.725 35,920 4,490 340 8,255 1,665 850 16,764 10,090 6,560 3,825 a Coal 99 7,311 5,487 83 497 675 500 9,310 275 1,450 500 w 775 5,140 9,562 75 2,559 425 600 1,180 35,705 5,875 8,195 2,560 « 210 16,955 17,240 5 1,360 200 800 7,605 3,550 3.100 1,950 PJ Craig 1,775 8,618 12,115 175 6,740 2,3.35 1,000 13,687 7,070 11.725 3,505 5,458 47,348 9,599 105 3,543 17,890 5,760 3,000 41,307 14,775 22,000 8,030 xPJ 1,565 11,006 265 85 3,975 885 2,400 26,683 8,562 12,280 4,975 to 498 4,450 885 305 1.270 1,070 1,635 3,000 10,820 315 275 > Dewey 115 8.665 640 10 1,320 1,250 1.200 17,625 1,660 2.575 1,485 p* Ellis 7,790 250 960 600 1,750 6,188 2,330 2,915 1,790 Garfield 5,335 76,200 19,290 4,635 380 30,595 6,675 250 3,075 47,185 28,755 44,475 8,035 hi Garvin.. 1,640 12,720 2,910 1,565 220 7,890 1,220 2,000 250 23,845 10,000 13,000 4,425 Grady 4,050 14,552 7,600 800 8,929 3,935 4,100 14,635 13,150 18,500 4,140 Pi 535 37,450 3,995 550 1,320 3,400 500 22.255 5,950 6,900 1,760 lO"d Creer 355 20,395 16,315 25 110 1,710 1,330 1,625 6.245 1,325 3,600 2.825 PJ 1,105 7,430 12,225 9.270 675 1,230 225 250 20.237 3.000 4,375 1,895 W Harper 3,210 660 1,968 20 735 155 225 3,540 1.225 1,175 525 H3 Haskell 260 5,655 620 365 300 280 8,360 1,305 2,135 925 Hughes 2,360 5,225 6,795 3,465 160 7,175 2,560 2.315 18,335 6,445 8,570 6,175 70 1,325 895 10 3,513 1,200 1,200 9,215 4,890 5,885 2,400 H 245 3,110 14,625 6,292 52 2,635 990 2,250 11,500 3.175 3,610 1,985 > 987 4,697 2,665 330 1,385 485 800 5,635 2:750 3,400 2,590 Kay 10,569 45,835 2,211 2,000 350 49,157 9,840 3,500 10,500 37,762 28,020 45,135 11,765 X Kingfisher 760 14,525 24,770 40 2,755 2.30 200 100 18,795 3,550 3,820 1,750 1,030 11,823 125 20 2,995 1,505 800 1,000 26,539 7,780 7,025 9,100 95 1,960 4,465 2,065 253 1,090 4,465 910 1,870 485 \—1 LeFlore 3,000 10,495 6,570 8,770 540 4,780 2,190 2,000 24,305 7.575 6,450 6,550 -3 TABLE 80—(Continued) Assessed Valuations of Personal Property in the Various Counties as Fixed by the State Board of Equalization For the Year 1939 Barber Abstract Garage and Elec­ Sport­ Books and Amuse- Beauty 3 Musical trical Radios, ing Office Profes­ and Filling ment Hotel and Shop y~i Instru­ Equip­ Broad­ Equip­ Equip­ sional Equip- Air- Station Equip- Cafe Equip­ 02 COUNTY Jewelry ments ment casting ment ment Libraries ment planes Equipment ment Equipment ment i-3 Lincoln $ 860 $ "5,705 $ 1,045 $ $ 195 $ 2,220 $ 2,050 $ 3,700 $ 14,617 3,425 4,345 $ 1,925 > Logan 3,130 19,710 8,130 130 8,769 2,600 2,300 23,503 7,255 8,370 3,770 Love 740 2,818 2,607 455 1,475 600 1,100 6,669 950 2,025 1,050 >—i McCIain.. 175 1,980 600 600 1,300 1,500 675 17,970 675 2,000 650 O Mc Cur tain 615 2,360 100 25 10 4,470 580 1,600 11.940 1,500 5,000 1,190 53 Mcintosh 190 1,340 550 15 30 1,375 865 2,000 13,605 4,500 4,725 2,220 Major 115 14,515 5,295 95 3,420 975 700 13,970 2,670 5,075 1.230 o Marshall 100 10,495 15,475 2,900 1.130 400 4,850 5,000 3,860 2,100 *l Mayes 1.208 1,993 2,433 2,360 2,749 1,500 2,000 16,230 3,490 7,250 875 Murray. 260 2,710 1,890 1,835 525 1,500 10,255 7,050 6,875 1,510 i-§ Muskogee 18,525 41.055 28,595 8,015 4,070 28,200 3,550 4,100 1,600 40,640 24,800 30,515 5,390 W Noble 3,220 6,285 4,190 610 500 16,438 4,850 5,750 1,050 PJ Nowata 4.020 15,920 600 10,000 1,875 1,985 1,650 800 12,470 8,250 3,315 930 Okfuskee 1,241 9,895 8,935 601 8.250 2,665 1,972 21,156 5,650 8,150 3,590 O Oklahoma 26.982 31,785 20,045 131,477 2.568 1,037,833 12.024 8,750 26,650 174,540 106,060 348,660 18,800 PJ Okmulgee 13,220 78.886 1,840 2,500 8.130 9,339 7,540 2,950 1,000 21,293 11,660 28,970 10,465 52 Osage 10,450 34,780 405 90 3,270 8,695 8,115 1,600 22,220 12,375 18,125 5,390 PJ Ottawa 7.085 23,305 27,670 1,230 11,637 6.340 2,000 27,464 6,330 8,745 4,500 hj Pawnee 3,648 9.702 8,787 1.477 2,896 2,560 1,000 11,895 5,905 6,150 1,890 > Payne 4,380 10.555 545 350 11,063 3.015 450 38,010 9,160 17,315 5,070 1 Pittsburg. 7,330 6,330 6,200 3,780 895 19.280 4,626 2,900 37,845 17,050 20,825 6,080 P Pontotoc 4,795 4,259 250 2,200 27,585 1,750 7,900 32,446 9.050 33,475 7,865 Pottawatomie 1,835 5,095 4,980 6,145 730 8,201 . 1,765 1,850 700 39,028 11,080 12,220 2,985 hj Pushmataha... 220 1.034 375 224 320 150 250 5,945 3,750 1,835 1,140 hi Roger Mills..... 215 165 50 300 . 11,947 675 525 625 O Rogers 1,655 8,960 22,940 3,620 580 2,765 975 3,200 14,275 4,400 22,135 4,500 PJ Seminole 2,850 23,985 835 330 11,949 5,470 4,780 29,297 14,575 22,690 6,175 Pi Sequoyah. 432 3,416 3,652 .... 113 633 487 185 1,200 5.815 2,245 1,085 645 i-3 Stephens 700 15,710 32,725 65 14,975 1,065 2.500 5,300 50,190 18,360 20,565 9,110 Kj Texas 2,660 23,925 1,470 825 2.665 1,365 2,100 375 16,840 11,865 4,375 2,970 Tillman 1,255 18,075 1,220 1,055 3,330 1,475 1.500 150 17.763 3,875 6,735 1,650 ir3 Tulsa... 56,459 169,580 6.205 23,875 3,858 363,010 32,805 22,235 37,310 142,225 68,450 382,235 42,835 > Wagoner 440 7,794 2,065 340 1,210 2,040 2,770 8,895 3.400 4,050 1,100 X Washington ... 51,266 98,282 18.598 180 7,487 259,903 6,195 4,050 31,129 23,550 36,945 11,580 Washita..... 140 14,575 3.560 240 2,980 1,900 2,600 350 13,765 4,975 3,395 2.655 Woods 220 17,827 25,358 165 4,117 1,565 125 16,020 5,790 10,290 1,515 Woodward 1,745 23,915 7,090 1,184 2,625 870 2,350 16,858 5,775 11,545 3,955 TOTAL...$ 310.105 $1,322,297 $564,642 $254,975 $ 65,125 $2,130,609 $196,289 $154,983 $ 90,615 $1,739,755 $703,361 $1,470,423 $323,725 TABLE 80—(Continued) Assessed Valuations of Personal Property in the Various Counties as Fixed by the State Board of Equalization For the Year 1939 Improve­ Invest­ Contrac­ Profes- Capital Property ments on ments in Crude Oil Pipe Lines, Com­ tors' sional Employed in Ware­ Land— Foreign in Storage Oil, Gas presses Equip- Securi- Equip- in Mer- houses, Title Vest­ Corpora­ Crude Oil and Oil COUNTY and Gins ment ties ment chandising etc. ed in Others tions on Hand Tankage Water Refineries in Adair $; 1.100 $. $ 330 2.756 $ 88,399 $ 28 $ 275 $ H Alfalfa - 90 14,910 1,385 157.485 37,700 Pi Atoka 3,450 300 650 2,925 79,245 - 3,450 > Beaver.. 2,250 61,860 3,675 2.495 H Beckham 131,725 150 11,175 18,250 431.980 6,830 9,810 1,350 1—1 Blaine 7.940 6,450 219,310 900 50,525 O Brvan. 25,450 4,000 720 3,950 366,239 6,990 52 Caddo 19,745 11.960 6,039 11,650 357,667 30,910 245,674 Canadian .... 1,446 650 2,316 7.735 569,433 75 110,840 2.500 O 11,260 525 45,371 9:470 692,999 48,374 72,549 6,810 485.593 198,590 122,746 46.485 *] Cherokee 2,150 75 200 1,935 148,536 2,375 ...... 51,800 . 23,510 209,605 650 i-3 Cimarron .... 525 .... 300 77.000 3.380 7,275 Cleveland.... 20,310 62.155 7,310 4,625 226.256 3,530 30,420 1,310 426.270 201,160 79,083 n Coal 6,100 5,350 475 3,550 58,470 2,640 PJ Comanche .. 5,400 850 2,000 3,175 505,460 67,205 3,300 o Cotton.. 65 .... 12,265 105,330 29,375 3,900 1,200 60,682 PJ Craig 6.700 244.656 15,965 5,875 7.100 766,249 117,695 158,995 3,350 369.337 158,486 358,747 £ Creek. 2,000 170 25,845 160,000 PJ Custer 42,510 80 5,746 10,670 427,636 2,300 31,745 Delaware 1,792 150 47,997 1,160 > Dewey 6,050 2,250 120,675 4,820 Ellis 2,000 ... 1,105 1,725 122.804 13,860 ... Garfield 75 1.410 167,845 14,240 1.528.371 110,040 138,105 4,825 115,435 136.360 55.780 774,075 Garvin 16,490 50 5,970 5,715 327,235 13,700 16.615 4.000 5.000 w Gradv 199.282 90 113,425 78.022 749,208 1,190 20,790 65.668 o 2,950 254,610 90,675 101.544 •d 1.805 4,500 210,305 18,175 PJ Harmon 550 .. 3.625 114,045 332 7,745 Harper 723 1,510 1,300 50,003 1,600 2,125 H3 Haskell- 15.900 .. 1,000 475 73,286 615 «\ Hughes 20,155 109.825 9.065 14,889 226,984 8,000 26,110 1,375 2,000 6,800 99,226 Jackson 12,500 450 5,054 2,125 276,450 600 11,415 3.655 i-3 Jefferson 5,050 375 1,625 6,055 112,783 12,310 191,475 25,013 13,755 > Johnston 19,250 4.650 1,500 2.715 103,667 10 6,115 100 X Kay 1,000 2,100 46,985 15.175 1,069,943 280,008 124,480 42,770 3,290;.337 871,064 87.918 2.346,160 Kingfisher.... 100 100 17,100 2,150 214,635 6,700 30,935 5,500 Kiowa 14,215 400 3,235 13,155 245,856 12,720 55,910 100 30 1,000 675 54,308 1,400 5,175 LeFlore 23.300 .. 1,375 364.420 8,675 8,090 TABLE 80—(Continued) Assessed Valuations of Personal Property in the Various Counties as Fixed by the State Board of Equalization For the Year 1939

Improve- Invest- Contrac- Profes­ Capital Property ments on ments in Crude Oil Pipe Lines, Com- tors' sional Employed in Ware- Land— Foreign in Storage Oil, Gas presses Equip- Securi­ Equip­ in Mer­ houses, Title Vest- Corpora- Crude Oil and Oil ties etc. ed in Others tions Tankage in COUNTY and Gins ment ment chandising on Hand Water Refineries (-3 pi Lincoln.. $ 21,878 § 2,200 $ 2,700 $ 244,439 125 36,175 $ $ 1,380,220 $ 307,185 28,613 Logan 6,500 1,245 20,629 3,250 388,696 23,749 32,995 12,465 54,650 3.954 > Love._ 7,500 56,775 3.705 McClain 27,120 ""150 87.695 500 331,537 124,800 O McCurtain.. 1,200 250 150 142,323 210 Mcintosh.— 2 50 250 1,375 138.955 11,605 '""137565 Major 4,950 42,920 5,820 135,690 2,200 42,020 o Marshall 10,200 17,785 100 94,792 5,565 *& Mayes 8,300 47,742 4,186 4,335 153,934 9,430 10,600 Murray 11.800 3,860 900 118,795 18,330 Muskogee.... 35,650 6,435 41,530 29,550 1,302,660 15,005 45,600 127140 200 300,000 w Noble 1.200 250 2,584 6,319 157,740 21,532 48,635 24,875 3,035 PJ Nowata... 500 65 6,185 108,570 5,920 39,045 " 17880 11,752 Okfuskee 61,982 550 405 5,390 214,303 1,544 11,355 127,280 60.488 Q Oklahoma.... 25,300 29.705 ,164,195 1,610 9,595,360 357,510 288,110 '297116 100,525 34,635 .500,135 42,400 PJ Okmulgee... 23,450 1,675 9,540 10,295 686,192 800 7.460 13,678 119,580 130,358 30,665 680,000 Osage._ 5,960 600 910 6,565 367,880 32,245 900 2,001,410 523,595 323,836 320.000 PJ Ottawa 10.445 80,327 4,550 540,959 152.310 Pawnee 14,489 3,100 401 1,125 154,176 27,365 1,750 9,350 33,133 34,598 231,893 Payne 1,615 25,513 8.130 480.723 53.105 437,525 75,695 4,032,956 1,188,694 163.090 520,783 > Pittsburg 16,300 6J310 68.415 36.339 720,932 9,730 7,620 2.685 Pontotoc 20.700 4,550 156,652 875 714,268 765 56,785 58,732 146,400 Pott'mie 46,149 15,325 25 16,685 553,448 190 62,265 550 825,622 204,265 171,242 w Pushmataha 4,000 400 675 102,999 3,325 Roger Mills.. 42,500 250 250 54,630 """i"550 1,275 c 5,175 221,955 42,320 200 hj Rogers.. 1.600 PJ Seminole 7,625 1,100 1,175 12.020 596,913 4277133 238,480 300 3,872,152 1,282,010 1,002,085 Sequoyah .... 5,800 1,945 65,467 25 1.395 Pi Stephens 7,650 3,145 1,000 25,110 660,885 44,125 123,730 i-3 Texas 225 1,700 1,250 231,735 "" 50 68,905 100 «\ Tillman 71,250 3,000 525 6,810 236,603 4,345 11,199 425 125 .. 8,441 i-3 Tulsa. 6,050 42,270 38,000 68.450 8,106,730 5,805 840.635 352,397 836,800 594,490 . - 5.051,340 > Wagoner 22,600 3,000 3,171 4,325 132,766 170 6.660 140 138 1,650 X Washington 2.725 505,438 15,636 626.565 16,515 57,650 140.661 902,054 133,740 3.053 Washita 125"500 1,085 2.225 3,830 175,027 2,125 14,165 Woods. 28,600 11,910 235.200 3,500 12,500 Woodward .. 7,225 3,220 5.510 327.399 1,420 TOTAL™41,327,736 $408,250 $4,738,309 $629,061 $40,995,579 $1,612,015 $3,962,658 $784,089 $19,446,346 $6,294,585 $ 4,334.438 $10,999,100 TABLE 80—(Continued) Assessed Valuations of Personal Property in the Various Counties as Fixed by the State Board of Equalization For the Year 1939 Other All Total > Other News­ Capital Personal Personal d Oil, Gas, Cotton- paper Brick Employed Property Property g and Seed and and in Not Less Legs i—i Gasoline Mining Ice Oil Printing Tile Manufac­ Listed Sub- Exemp­ Exemp­ h-1 COUNTY Plants Property Plants Mills Plants Plants Bakeries turing Above Total tions tions W >-3 ... $ .... $ 495 $. $ $....- 1 $ $ 880 :| 324 $ 549,562 $ 252,530 $ 297.032 W Alfalfa... 3,000 1,015 3,610 1,301,729 220,165 1,081,564 5,075 2,800 > Atoka 1,190 13,000 1.500 21,270 225 490,771 87,100 403,671 H3 2,500 1,105 874,805 194,225 680,580 31,350 3,500 13,800 26,000 10,900 5,800 129,200 21.235 1,807,420 380,400 1.427,020 11,500 5,000 2,600 14,000 10,355 1,067,055 163,300 903,755 o 23,000 18,115 5,000 3,166 37,833 1,187,045 286,000 901,045 Z 137,715 6,540 12.650 2,700 7,565 1,917,998 339,680 1,578,318 5,400 8,775 1,200 187,838 1,785 2,123,828 300,885 1,822,943 PoI 19,815 88,896 32,100 28,540 15,300 900 1,150 21,260 3,108,945 400,003 2,708,942 3,400 700 20,261 836,747 265,237 571.510 i-3 26,380 5,700 1,500 11,795 932,335 280,353 651,982 150 2,665 410,045 74,135 335,910 PMJ 5,857 4,970 7,250 2,050 3,945 1,608,415 210,800 1,397.615 7,450 250 1,000 3,108 29,618 576,453 151,339 425,114 Ui 24,320 9,050 6,000 40,305 1,383,212 219,014 1,164,198 PJ Cotton. 1,350 850 3,400 1,600 2,750 4,099 891,977 183,930 708,047 y, 189,113 18,500 8.125 1,000 10,328 1,505,243 220,800 1,284,443 PJ Creek. 403,388 245,046 23,000 17,025 17:450 1,500 9,540 76,390 108,448 4,275,786 732,208 3,543,578 24,790 15,550 15,000 9,250 3,250 28,350 310 1,428,623 286,070 1,142,553 2,125 1,300 450 85 25,841 574,826 168,863 405,963 >1 1,900 950 9,120 644,079 153,900 490,179 P Ellis 3,550 3,350 1,250 2,775 751,012 123,800 627,212 hi 154,950 97,740 18,250 15,100 1,300 60,290 36,045 51,525 5,652,526 635,405 5,017,121 Pi 1,360 15,600 3,000 6,250 5,995 50 20,770 1,569,835 413,460 1,156,375 25,815 21,931 59,525 22,400 4,630 1,000 12,201 2,463,392 338,460 2,124,932 hio 2,910 7,100 1,450 7,110 1,914,484 262,400 1,652,084 PJ 1,000 2,125 555 835,590 191,000 644,590 Pi 7,600 12,310 2,900 750 156 722,035 145,700 576,335 i-3 40 750 1,800 875 785 422,665 83,700 338,965 23,010 2,500 2,100 250 1,975 28,197 572,844 229,200 343,644 Hughes... 99,914 15,330 12.925 850 7,800 150 1,600 20 82,525 1,227,726 225,100 1,002.626 i-3 390 450 6,222 1,200 7,700 1,900 350 3,896 672,691 129,775 542,916 14,685 9,000 3,325 1,350 1,575 1,147,887 199,011 948,876 9,600 4,040 2,000 200 310 3,255 853,059 147,704 705,355 X Kay 25,273 92,087 30,807 32,571 450 5,650 537,827 51,565 10,795,660 454,100 10,341,560 2,500 1,150 1,234,870 210,000 1,024,870 2,241 8,325 1,250 7,450 100 500 1,900 4,585 1,196,890 283,184 913,706 CO 300 1,000 1,500 500 12,923 442,226 164,813 277,413 M- LeFlore 79,605 2,720 8,000 5,900 5,425 50,000 78,125 1,600,445 431,680 1,168,765 TABLE 80—(Continued) Assessed Valuations of Personal Property in the Various Counties as Fixed by the State Board of Equalization For the Year 1939

Other All Total > Other News­ Capital Personal Personal d Oil, Gas, Cotton­ paper Brick Employed Property Property and seed and and in Not Less Less 1—1 Gasoline Mining Ice Oil Printing Tile Manufac­ Listed Sub- Exemp­ Exemp­ h-1 COUNTY Plants Property Plants Mills Plants Plants Bakeries turing Above Total tions tions in i-3 Lincoln.. $ 57,175 $ 120,819 $ 1,900 $ 30,900 $ 3,800 $...... $ 800 $ 7,080 $ 2,740 $ 2,767,323 $ 224,900 $ 2,542,423 Logan... 50,350 50,310 12,775 18,000 1,250 42,819 18,070 1,478,683 243,800 1,234,883 W Love 250 2,300 900 2,485 420,363 121,008 299,355 > McClain 5,000 12,640 2,800 1,200 892,620 100,425 792,195 McCurtain 290 2,500 639,180 1,267,449 244,778 1,022,671 Mcintosh 1,565 3,030 1,000 1,000 134,595 808,070 249,090 558,980 o Major 3,950 6,625 973,185 191,800 781,385 2 Marshall 500 874 7.000 2,000 500 1,050 5,990 583,925 150,877 433.048 Mayes 3,910 4,700 1,750 1,300 19,990 929,839 174,650 755,189 hio 9,600 3,700 2,200 19,343 24,670 593,961 87,570 506,391 3,250 60,720 74,150 37,485 642,080 3,918,850 449,335 3,469,515 H Noble 111,975 78,520 3,800 5,750 1,400 6,570 1,150,613 187,600 963,013 Nowata 210 13,800 5,000 4,650 500 2,550 4,340 11,821 867,411 175,715 691.696 aPI 73,089 102,494 17,920 100 5,190 2,595 5,475 1,157,080 174,409 982,671 Oklahoma 1,335,855 1,469,900 180,955 75,415 439.075 34,910 190,580 1,471,965 17,839 24,415,875 991,375 23,424,500 53,700 81,628 55,880 20,750 12,500 874,993 29,872 4,530,534 955,260 3,575,274 PJ 784,169 477,872 21,350 13,750 4,900 7.083,927 372,700 6,711,227 326.470 7,000 . 18,500 • 6,030 10,982 208,225 2,129,165 234,875 1,894,290 zPI 19,666 86,225 8,129 5,750 12,500 1,600 3,900 94,433 1,409,733 249,747 1,159,986 Pi 27,493 121,850 13,900 13,300 2,200 6,250 18,655 7,984,210 342,275 7,641,935 16,820 19,445 23,900 20,050 6.800 18,950 12,335 2,001,147 398,955 1,602,192 > 642,855 448,737 24,250 17.050 5,250 10,650 569,833 44,516 3,933,537 303,355 3,630,182 f! 355.750 327,402 10.800 800 14,500 4,900 59,295 34,147 3,327,881 231,600 3,096,281 hi 2,000 1,800 29,246 87,413 543,663 138,030 405,633 W Roger Mills 1,450 550 200 1,925 564,247 114,100 450,147 O 780 21,940 11,800 6,500 1,300 1,000 8.390 1,271,535 217,700 1,053,835 hd 1,027,670 583,445 8,685 11,750 6,265 44,016 20:635 9,843,000 360,685 9,482,315 PJ 105 2,250 1,400 150 82,564 633,329 343,943 289,386 Pi 159,555 27,500 425 15,900 5,250 2,300,575 367,400 1,933,175 157,900 10,300 15,065 1,005:290 847,390 K| 58.665 21,500 1,000 16,150 3,200 10,761 1,138,134 185,305 952,829 Tulsa ...-. 22,270 148,370 200,300 20,000 376,350 106,810 67,530 1,587,325 1,158,370 24,070,369 1,409,785 22,660,584 1-3 25,970 77,890 10.300 4,900 1,150 2,675 887,490 203,700 683,790 3,060 88,998 52.919 40,044 11,105 1,337,408 8,830 5,746,484 500,485 5,245,999 X 19,410 3.040 3,100 3,650 12,290 4.500 1,158,227 279,725 878,502 22,631 8.660 1,950 150 4.010 1,199,675 219,425 980,250 4,800 4,700 4,140 600 1,235 1,267,973 183,000 1,084,973 TOTAL $5,438,042 $5,876,884 $1,187,364 $360,095 $1,455,940 $ 169,735 $484,460 $7,244,349 $4,128,491 $189,828,108 $ 21,776,711 $168,051,397 TABLE 81 Assessed Valuations of Personal Property in the Various Counties as Fixed by the State Board of Equalization For the Year 1940 Poul­ Agricul­ Mules Sheep try Farm tural Nurs- New and and Poul­ Equip- Imple­ Prod- ery Automo­ COUNTY Horses Jacks Cattle Goats Swine try ment ments ucts Stock biles Dogs in Adair...- $ 75,215 30.871 158.737 3,499 15.054 $ 173 140 $ 27,346 $ ; $... $ 1,405 Alfalfa _ 52.850 5,135 469480 28,885 11,195 945 2,310 241,720 12,515 100 1,940 785 Atoka... 64,145 30,600 227:715 2,350 8,538 26,665 897 Beaver 49,280 4,370 479,615 7,705 7,990 145,810 4,570 700 > Beckham _ 140.155 54,395 229.155 5,835 7,915 200 500 108.850 500 655 H3 Blaine 64,665 11,840 396:235 27,260 12,275 200 2,500 130,270 36,055 1,005 C Bryan.... 86,923 106,390 147.778 825 11,734 175 75 70,826 195 1,300 455 Caddo... 160,683 66,105 463,398 9.375 19,259 3,367 1,200 163:342 1,670 1.110 Canadian 97,092 20,840 480,220 13.641 14,984 11,224 1,875 188:482 153,632 4.990 754 c Carter 90,575 69,330 311.871 3,787 10.607 230 135 51,204 125 3,400 1,995 *l Cherokee.... 136,107 46,480 259,963 3,575 21,352 15,011 50 54,156 800 510 1,953 Choctaw 71,900 92.875 144,135 1,319 12,168 400 49,250 105 H3 Cimarron 20.175 2,390 200,730 8,483 4,474 57,440 1,717 135 w Cleveland 47,750 25,000 119,880 3,297 7,345 2.146 1,139 35,565 630 200 3,700 1.060 PJ Coal 76,153 42,100 203,032 2,798 12,469 773 180 36,690 1,279 1.175 Comanche..... 72,272 8,606 294,592 4,508 8.502 2,450 83,667 - 3.100 483 o Cotton 52,190 25.681 317,535 6,144 4,402 4,380 2,113 110,389 5,782 700 105 Craig 182,374 33,303 451.722 3,516 24,387 7,770 50 68,181 4,655 2,607 Pi Creek.. 126.262 76.830 268,683 1.307 18,011 8,998 210 62,801 498 225 13,625 4,444 PJ Custer 108,200 18,650 426,060 9,603 26,274 12,608 4,250 173,395 400 100 ... 631 Pi Delaware 94,710 32,655 204,037 6,203 25,736 2,521 49,208 440 1,992 > Dewey..... 100,090 19,235 351,409 4,989 14,668 210 65,940 11,234 481 Ellis- 69.470 6.065 431,225 6,125 6,575 300 85,305 250 150 900 415 Garfield - 67,525 8,795 669,645 34,325 15,945 30.605 6,310 416,125 352,950 3.350 1,435 1,480 hj Garvin- 150,025 118,435 331,020 4,455 23,505 265 115,975 665 700 . 935 hi Gradv 146.665 96,095 379,459 10,738 24,921 8,699 145,375 530 500 ... 612 Grant . 53,685 6,990 522,145 53,525 17,440 .21.585 4.550 426,340 6,977 175 4.700 540 o 191,295 125 Greer 64,170 30,845 2.165 5,105 600 92,945 .-..„ hi Harmon - 63,150 30.745 156,705 3,820 5,585 780 2,070 97,920 _ 100 ... 105 Harper 35,410 4,505 273,079 3,314 3.462 625 50,605 580 145 PJ Haskell - 64,746 53,300 184.317 358 7,444 40 35.147 65 800 1,200 374 Pi Hughes - - 66,320 50,935 107.330 2,177 9,400 360 300 35,735 1,125 H Jackson 30,935 14,870 115.270 5,535 2,010 2,575 61,360 - 3.000 65 *< Jefferson 59,623 34,310 397,294 4,131 5.688 1,192 1,625 40,796 100 100 - 496 •3 Johnston- 74,233 50,565 378,446 12,060 10.414 800 1,545 41,442 1,010 1,120 > Kay- 92,925 20,675 531,790 17,620 29.415 31,954 3,149 817,158 79.814 300 5,950 1.745 X Kingfisher— 40,060 6,540 461,130 20,820 13,110 910 1,600 285,810 8.060 2,600 570 Kiowa... 51,145 19.020 321,092 12,798 6,244 900 150.462 650 777 Latimer 48,775 29,545 142,475 1,212 6,987 135 250 18.505 - 689 LeFlore 129,180 150,955 401,395 2:125 14,515 200 215 69,915 1.115 TABLE 81—(Continued) Assessed Valuations of Personal Property in the Various Counties as Fixed by the State Board of Equalization For the Year 1940 Poul­ Agricul­ Mules Sheep try Farm tural Nurs- New and and Poul­ Equip­ Imple­ Prod­ ery Automo- COUNTY Horses Jacks Cattle Goats Swine try ment ments ucts Stock biles Dogs in Lincoln $ 98,775 29,015 236,005 2,878 7.974 $ 995 300 $ 58,715 120 600 560 i-3 Logan • 95,895 25,545 273,040 11,105 10,520 1,850 138,765 21,372 2,115 W Love.... 49,312 49,515 158,712 3,257 9,393 41,497 1,566 600 > McClain.... 52,560 42,295 155,700 1,815 9,422 1,000 35,800 100 395 (-3 McCurtain 58,375 86,115 156,714 1,771 10,368 46 33,325 353 I—i Mcintosh 94,760 80,730 144,795 570 13,465 7,885 46,100 325 Major.... 77,230 5,670 437,990 9,485 9,945 1,690 183,665 4,180 395 o Marshall 51,215 51,190 150,760 673 12,228 58 350 39,880 650 115 Mayes 123,009 33,897 316,156 5,812 16,746 7,247 71,662 1,310 Murray 39,085 19,815 175,130 2,139 4,527 35 19,330 150 125 o Muskogee 116,265 86,940 279,480 980 17,230 4,815 270 86,140 4,865 1,000 26j75 3,320 Noble 48,795 7,300 538,110 10,075 8,925 745 550 166,255 1,705 405 hi Nowata 81,915 18,270 394,532 2,105 14,242 5,356 300 58,110 710 1,211 Okfuskee 64,950 57.760 104,128 2,621 11.621 47,350 510 t-3 Oklahoma 53,495 21,780 161,265 5,070 9,610 1,265 260 56,785 "1167636 3,010 190,040 2,450 W Okmulgee 136,792 88,244 338,010 4,766 23,977 559 335 88,555 826 50 4,561 Osage..- 150,800 40,850 1,506,060 8,170 25,020 86,195 665 600 4,310 PJ Ottawa.. 79,200 25,735 238.192 3,174 14,704 590 1,245 51,975 6,850 1,305 Q Pawnee.. 123,415 24,045 397,681 7,206 13,979 9,907 280 47,649 520 1,740 2,436 PJ Payne 97,380 23,875 348,485 4,857 12,674 23,162 1,280 42,195 415 50 2,255 PJ Pittsburg 104,005 73,565 279,565 2,190 12,945 69,995 500 1,230 W Pontotoc 105,760 69,720 239,585 8,045 11,780 1,900 825 60,230 ~" "27846 300 878 J> Pottawatomie 85,293 45,205 200,890 2,615 11.504 2,124 1,175 50,857 440 700 """""8",365 669 Pushmataha 37,512 22,456 155,571 2,474 8;212 45 137 13,194 2,001 F Roger Mills 81,685 12,975 298,490 12,109 11,174 3,024 37,360 65 hd Rogers. 125,275 33,160 503,975 5,350 21,580 4,725 9.200 84,145 3,505 800 525 o Seminole 68,600 52,935 144,440 970 10,335 645 330 33,015 1,185 2,150 Sequoyah— 63,996 54,286 164,196 604 9,024 27,926 i"6 1,511 hi Stephens 124,240 54,875 344,725 2,710 12,055 - 2,515 91,540 590 PJ Texas 30,950 2,635 282,855 2,500 6.975 15,235 10 166,575 11,730 85 £ Tillman 29,513 22,941 184,176 4,091 7,036 1,982 600 177,045 815 350 917 i-3 Tulsa 79,445 26,795 321,260 2,615 15,290 1,866 3,565 64,519 4,520 6,280 1,500 5,769 *\ Wagoner 108,898 61,838 186.366 2,597 18,532 2,939 820 83,556 200 700 K-3 Washington. 70,597 16,781 383,389 2,461 15,994 667 85 52,649 '""37615 18,696 2,899 > Washita-.. 109,000 32,305 443.365 10,115 15,220 140 2,945 177,011 4,250 550 330 X Woods 83,190 9,670 469,955 5,092 9,349 14,189 3,399 142,365 46,532 5,925 400 Woodward 90,670 11,475 480,780 2,963 10,989 143,498 300 1,828 TOTAL $6,369,660 ,979,074 $ 24,195,322 $ 514,237 $ 971,668 $ 271,953 $ 90,156 $7,363,545 $ 920,793 $ 21.190 $ 311,074 $ 87,628 TABLE 81—(Continued) Assessed Valuations of Personal Property in the Various Counties as Fixed by the State Board of Equalization For the Year 1940 Abstract Garage Elec­ Sport­ Books and Amuse­ Musical trical Radios, ing Office Profes­ and Filling ment Household Instru­ Equip- Broad- Equip­ Equip­ sional Equip­ Air- Station Equip­ COUNTY Equipment Jewelry ments ment casting ment ment Libraries ment planes Equipment ment

Adair.... 94,737 J 595 F 1,843 $ 765 1$ 2,943 $ 495 1,740 $ 175 1,900 $ 6 ,090 $ 2,027 i-3 Alfalfa 200,345 3,785 27,635 4,415 .. 2,020 3,930 1,745 875 12 630 3,790 Atoka— 64,700 615 1,595 1,540 . 60 1,935 950 300 6 490 2,135 Beaver 114,540 1,640 17,040 1,545 1,250 1,110 600 10 235 1,850 > Beckham.-. 350,465 11,565 18,225 ... 705 16,675 2,620 2,100 65 570 17.330 c3 Blaine- 48,755 "375 12,240 400 .. 5,040 1,000 1,000 22 440 5,850 1—1 Bryan 233,012 3,513 4,318 1,905 .. 1,440 6,235 925 1,000 16 930 9.800 Caddo 256,423 1,355 21,858 5,529 . 185 3,125 1,900 2,000 20.52 5 12,870 o Canadian- 232,474 9,065 18,026 2,015 25 165 4,285 1,600 1,300 24.83 5 8,325 Carter 510,537 16,988 21,919 76.849 22,500 7,296 19,554 8,025 1,850 27. 900 3,080 Cherokee- 131,372 L796 4,439 5,011 1,172 4,165 835 1,600 13,17 5 1.200 o Choctaw.. .. 189,470 95 990 3,185 1,315 ... 2,975 1,300 9,12 0 5,050 Cimarron... 45,785 1,605 8,315 140 .. 1,715 1,965 1,535 """"825 77777 18.01 5 9,993 H3 Cleveland- 204,855 3,710 14,935 39,895 5,825 455 8,800 1,855 500 — 18.37 0 8.360 W Coal... 72,107 43 7,358 5,564 . 10 452 490 500 8.36 0 625 PJ Comanche- 178,719 620 4,837 9,670 .. 80 2,374 435 600 1,600 34,32 6 5,650 Q Cotton 133,120 400 6,775 24,055 10,378 140 1,325 29 800 — — 10.22 2 3,400 PJ Craig 113,503 1,230 9,960 15,025 . 275 5,200 2,690 1,000 16.45 0 3,850 S! Creek 605,141 5,827 45,787 4,319 66 3,499 19,614 5,980 1,750 50 37. 120 15,240 Custer 222,962 3,825 11,846 470 .. 40 4,010 1,050 2,200 500 34. 889 9,662 PJ Delaware- 62,557 610 6,554 1,195 .. 3,604 1,145 1,510 3,000 20 9:98 0 1,510 '7i Dewey... 51,045 8,845 300 - 1,350 750 1,200 21.22 5 2,940 > Ellis..... 55,150 Y6"6 7,775 725 600 1,750 — 6.37 5 2,770 C Garfield 701,320 5,845 85,985 24,265 4,300 545 33,315 6,845 300 3,450 83.,53 5 24,830 hi Garvin 284,220 1,595 13,045 2,425 —.... 310 5,650 3,405 1,800 400 19 ,945 10,300 Grady 307,792 4,800 11,860 7,775 450 18,487 2,790 4,350 16 ,575 8.245 O Grant 247,855 885 32,430 2,690 140 1,360 1,850 1,800 22 ,615 6,550 hi 142,855 1,315 1,625 8.,57 0 Greer 200 18,870 18,655 25 50 2,185 2.925 PJ Harmon. 111,710 930 5,745 17,960 9,060 335 805 210 550 22 ,875 3,850 Harper 27,715 2,855 590 2,321 30 345 175 7 ,488 1,630 Pi Haskell- 112,503 290 6,339 250 40 25 815 400 ""i"86 77777! 8 1.330 i-3 Hughes 106,530 2,485 5,230 7,030 3,605 280 8,310 1,355 2,300 21 500 5:950 Kj Jackson 75,360 50 910 70 10 3,188 1,220 1,200 — 9:87 5 5,640 h-3 Jefferson.... 81,422 75 6,988 1,570 10 2,295 1,015 2,250 - — 10 153 3,200 > Johnston.... 92,760 1,005 4,593 3,535 .— 365 1,320 505 800 6 715 2,850 X Kay 605,320 9,795 44,225 2,465 2,000 1,533 55,680 10,290 3.500 11,250 45 245 23,390 Kingfisher- 175,800 1,060 14,580 11,600 10 170 3,370 300 200 100 17 805 3,400 Kiowa 183,571 975 10,588 135 10 10 1,665 1,620 500 400 28 045 5,140 Latimer 88,090 395 1,875 4,895 1,675 310 615 340 750 4:91 5 850 LeFlore 388,865 2,550 7,660 6.005 6,090 490 3,615 2,015 1,050 22 ,365 9.510 TABLE 81—(Continued) Assessed Valuations of Personal Property in the Various Counties as Fixed by the State Board of Equalization For the Year 1940 Abstract Garage Elec­ Sport­ Books and Amuse­ Musical trical Radios. ing Office Profes­ and Filling ment Household Instru­ Equip­ Broad­ Equip- Equip­ sional Equip­ Air­ Station Equip­ COUNTY Equipment Jewelry ments ment casting ment Libraries ment planes Equipment ment Lincoln $ 104,945 $ 785 > 5,540 1,085 $ - 215 5 1,685 J 1,665 3,700 $ $ 15,369 $ 3,525 w Logan 203,100 3.306 20,915 8,685 — 192 8.260 2,450 2,300 20,660 7,660 l> Love 97,627 895 5,540 617 1,790 750 1,100 6,010 1,400 H McClain 55,955 465 2,525 7"iJ2s6 -77-7- 650 650 900 900 10,360 3,300 M McCurtain..- 131,030 200 2,285 240 - - 260 4,940 360 1,400 12,545 950 Mcintosh- 121,250 275 1,355 75 .— 15 2.835 1,220 2,000 13,765 5,200 V,o Major 99,770 465 8,380 8,770 4,450 100 5,675 1.250 700 24,370 2,165 Marshall 94,142 10 10,069 20,815 — 2,465 1.260 500 3,710 3,200 Mayes 83,854 1,148 1,730 1,590 1,750 """6,006 200 2,000 16,505 2,230 o*J Murray 55,165 345 2,100 1,970 2,100 925 1,000 8,840 5,000 Muskogee. 643,735 23,785 50,995 29.800 6,810 4,440 31,385 4,440 4,000 2,200 56.170 25,680 i-3 Noble- 85,285 4,030 7,135 425 4,660 830 450 16,250 4,080 X Nowata- 163.230 4,795 16,040 745 10,000 2,155 4.345 635 800 — 13,350 9,560 PJ Okfuskee 99,776 1,546 8,988 9,905 25 561 8,110 2.265 1,892 17,085 5.700 Oklahoma :...... 1.675,234 29,488 50,811 69,122 133,450 4.865 1,041.235 14,405 9,550 30,320 180,450 158.580 o Okmulgee 825,224 12,769 78,751 1,700 2,500 7,516 13,105 7,680 2,950 1,000 26,208 17,500 PJ Osage 371,820 9,270 32.970 630 2,840 7,650 8,320 1.600 29,095 11,250 2 Ottawa. 243.113 7,195 23,805 55,115 1.857 8,710 5,565 2.000 - 49,127 14,400 PJ Pawnee 108,686 4,100 10.365 9.970 150 1,345 2.680 2,665 800 10,340 5,130 Pi Payne... 340,573 5.270 9,080 680 370 9,285 2,650 450 25 44,986 11,760 Pittsburg 399,240 6,505 6,785 6.945 3,795 665 18,430 4,845 2,800 - - 35,355 18,005 >1 Pontotoc 444,295 4,595 2,135 1,000 2,200 100 32,041 6,400 600 34,459 10,925 r Pottawatomie 209,610 2,145 8,670 3,080 4,585 295 10,727 1,250 1,900 1.400 35,188 11,200 hj Pushmataha 65,565 '417 817 325 187 410 125 250 — - 6,685 3,325 Pi Roger Mills 27,230 160 65 100 300 9,680 650 Rogers 142,015 1,665 8.125 25,800 4.370 670 2,720 i'ioi'6 2,500 15,090 5,020 hio Seminole 485,860 3,170 38,175 2,090 845 16,486 3,615 2,550 300 29,015 17,650 PJ Sequoyah 120,801 774 5,308 120 512 648 660 200 7,414 1,400 W Stephens 438,645 405 12.570 1.645 100 480 22,005 660 1,955 4,500 75,330 17,025 H Texas— 137,590 2.970 22,005 2,175 1,015 3,510 2,110 2,100 375 19,080 16,365 Tillman— 242,031 1,176 20,722 1,255 731 3,272 2,000 1,500 635 14,700 3,945 H Tulsa 2,798,758 55,845 173,146 7.300 14,015 4,320 409,639 27,755 18,965 32,720 228,400 69,255 H Wagoner 102,137 580 8,831 1400 240 1,405 1,775 2,550 10,605 2,875 Washington 782,624 54,240 89,398 19,786 337 8,510 253,740 5,935 1,700 — 36,956 13,690 >X Washita 184,675 30 13,230 8,300 10 15 5,135 250 2,400 14,997 5,185 Woods 107,638 715 24,789 35.087 430 9,094 1,808 475 16,741 5,190 Woodward- 152,659 1,930 21,900 9,190 - 961 6,480 1,020 250 1,000 23,924 5,800 TOTAL .? 20,350,349 $ 334,001 ,353,273 $ 686,962 $ 258,995 $ 82,568 $2,221,837 $ 190,012 $ 140,692 $ 92,845 $1,997,202 $ 762,672 TABLE 81—(Continued) Assessed Valuations of Personal Property in the Various Counties as Fixed by the State Board of Equalization For the Year 1940 Barber Improve­ Hotel and ments on > and Beauty Contrac­ Profes- Capital . Property Land— Crude Oil Pipe Lines, d Cafe Shop Com­ tors' sional Employed in Ware­ Title in Storage Oil, Gas, Equip­ Equip­ presses Equip­ Equip- in Mer- houses, Vested or Crude Oil and Oil 1—1 ment chandising etc. in Others On Hand COUNTY ment ment and Gins ment Tankage Water Refineries I—i Adair. $ 2,025 960 $.. 379 $ 5.275 73,345 $ 1,300 $ 1,225 $... $- - $ $ - i-3 Alfalfa 5,515 2,945 5,075 3,050 155,210 350 42,580 Pi Atoka—. 2.725 1,000 2,500 50 2,100 102,664 3,325 Beaver 1,950 805 985 70,295 4,835 > Beckham 22,400 8,075 125,750 23,005 421,555 5,500 9,525 i-3 Blaine 9,950 3,025 1,750 212,240 900 54,500 Bryan 12,350 3,875 31,350 4,915 14,855 326,544 17,955 12,372 5,550 5zoi Caddo 12,590 4,150 16,115 2,575 13,300 347.230 28,585 2,545 242,304 Canadian 7,645 3,280 800 1,225 7,075 520,104 900 91,375 Carter..... 21,895 21,215 6,900 4,880 3,765 713,474 46,975 83,779 396,069 220,041 83,830 500 PoJ Cherokee 4,320 2,040 1,350 8,120 975 138,560 2,635 Choctaw 8,165 3,600 46,200 ...... 10,040 252,318 890 H Cimarron— 1,875 1,375 330 350 62,445 2,750 12,700 W Cleveland 7,425 4,610 17,805 37,095 7,075 241,339 9,250 21,650 254,100 202,910 76,750 450 . PJ Coal 1,600 485 6,400 50 425 62,028 2,610 2.960 Comanche 8,675 2,555 3,975 400 5,290 502,991 61,710 2,500 M Cotton 2,775 1,765 2,585 122,768 1.600 37,845 PI Craig...... - 16,180 3,075 6,925 240,322 500 13,325 5»! Creek 25,240 8,250 3,000 20 7,150 787,560 83,720 180.551 582,692 110,127 366,263 50,000 PJ Custer.. 11,505 5,850 42,510 30 10.385 418,143 380 30,830 Pi Delaware 375 425 15 32,050 1.095 64,700 300 18,645 > Dewey— 2.750 1,980 130 2,575 118,220 3,130 P Ellis 3.145 1,865 1,725 117,845 12,620 Garfield 30,075 9.295 5.505 15,275 1.543,615 45,321 142,055 2,585 474,900 80,360 838,835 hi Garvin 12,210 4,005 16,775 250 4,665 313.915 13,435 16,195 4,395 5,000 Grady 19,595 5,515 188,170 465 76,383 597,662 40,355 Grant - 7,025 2,910 3,325 250,450 100,235 98,236 ohi Greer 3,090 3,270 3,305 4,975 197,310 17,935 PJ Harmon- 3,880 2,335 550 2:675 103,480 350 14.340 Harper. 1,725 500 7,400 235 47,755 250 3,300 H3 Haskell 980 1,192 13,825 100 1,190 76,167 125 545 Hughes.. 11,125 3,570 25,605 78,050 16.015 227,376 1,925 45,080 10,500 92,353 Jackson.-. 5,835 2.855 11.000 300 2.910 274.415 120 10.275 H Jefferson 3,055 1,920 4.800 1,200 5,225 114,971 11,014 113,121 24,988 780 i> Johnston 3,250 2.445 15,250 75 2.010 99,550 600 6.185 > Love- 4,025 900 17,700 63,826 6,065 McClain 2,325 500 27,025 127 120 600 234,000 78,000 (-3 McCurtain— 4,800 1,145 1,200 320 175,219 5,440 o Mcintosh 3,435 2,720 30,575 35 725 144 590 1,230 10,210 Major - 4.605 1,950 4,750 5,300 128,255 4,400 39,855 52! Marshall 3,085 2,510 8,400 720 106,449 8,485 o Mayes 4.465 2,625 5,500 40.000 6,014 154,742 14,405 17,680 PI Murray 7,000 1,175 11,800 1,150 1,965 124,665 17,785 (-3 Muskogee 36.725 8,955 30,750 6.235 14.390 1 197,385 27,900 62,785 250,000 X Noble 6,000 1,150 1,200 300 6,938 172,430 21,935 48,020 24,800 4,730 PJ Nowata 4,110 1,560 1,500 2.245 117 332 430 40,035 16,307 Okfuskee 7,975 3,500 55,497 200 3,790 207,672 744 9,815 8,000 201,163 a Oklahoma 396,765 19,435 26,015 32,419 50,305 9.250,895 282,065 262,455 245,625 16,215 1,430.545 55,270 x Okmulgee 30,295 9,815 23,400 850 14,355 754,994 . 9,800 61.785 56,660 576,745 Osage - 16,440 5,510 5,860 8,730 338,745 31,030 1,945,499 487,732 306,150 320,250 Ottawa 23,915 4.970 - 5,790 7.765 480,650 300 138.265 x Pawnee.. 6,350 2,575 11,978 3.750 146,326 . 26,640 13,140 58,814 48,697 150,000 Payne. 17,495 5,960 1.385 - _ 7.235 457,361 50.513 39,480 3,349,295 1,221,971 161,737 665,558 > Pittsburg 21,025 5,275 15,250 1,375 27.480 707,975 250 7.170 p Pontotoc 34,175 7,950 25,605 3,575 1.400 598,963 29.250 87,516 167,276 154,125 Pottawatomie 10,625 2,710 29,263 1,075 6.090 554 874 6,500 61,589 813,949 308,625 203,508 Pushmataha.. 2,465 945 3,600 100 1,285 84,226 2,650 3,575 W Roger Mills .. 850 550 42,600 50 49,920 1,350 725 o Rogers 24,090 4,390 2,400 6,635 237,890 . 42.580 430 hi Seminole 17,790 6,930 10,300 130.553 9,350 569,304 343,053 187,442 3,458,916 1,259,290 775,121 X Sequoyah 1,000 775 9,800 ...... 1,870 53,697 . 6,400 Stephens 23,105 8,650 5,585 97.740 520,725 100 43,740 20,760 500 2,255 127,230 Pi Texas 5,655 3,300 595 1,725 224,825 6,545 59,695 >-3 Tillman 6,560 2,340 87,370 775 3.900 239.440 5.812 18.210 11,022 45.506 Kj Tulsa 369,410 42,375 2.450 18.290 60.725 6 277,043 2,260 324,555 786,760 594,620 5.267.080 Wagoner 3,400 1,200 20,600 4,200 2,720 137,529 . 8.000 93 22,945 > Washington 40,350 10,295 9.248 17,350 615,834 26,683 100,600 266,846 77,910 870 X Washita 4,180 2,175 124.570 665 3,515 197,243 150 15,675 Woods.... 14,395 4,600 415 1,475 311,676 . 19,393 Woodward .... 13,655 4,020 490 3,985 323,880 1,860 . TOTAL..... "$1,556,585 $ 345,172 $1,293,653 $ 463,776 $ 722,028 $ 37,990,197 $1,397,881 $3,191,256 $ 16,377,732 $6,447,314 $4,286,876 $ 11,227.298 TABLE 81—(Continued) Assessed Valuations of Personal Property in the Various Counties as Fixed by the State Board of Equalization For the Year 1940 All > Other News­ Other Personal Total Oil, Gas, Cotton- paper Brick Capital Property Personal X and Seed and and Employed Not Property 1—1 Gasoline Mining Ice Oil Printing Tile in Manu­ Listed Sub- Less Less 53 COUNTY Plants Property Plants Mills Plants Plants Bakeries facturing Above Total E Lxemptions Exemptions 1—1 in -$ $— $- $ $ 1,450 $ $ .. $ 4,145 $ 10,210 $ 526,064 $ 233,984 $ 292,080 H Alfalfa 1,500 5,575 2,875 3,360 6,555 1.323,320 229,590 1,093,730 W 13,000 1,500 17,630 500 588,224 108.790 479,434 2,500 600 8,200 935,020 203,290 731,730 H> 8,000 8,250 26,000 11,400 6,950 21,375 170,120 1,901,320 417,700 1,483.620 hH 22,500 4.600 2,600 10,535 1,102,005 173,400 928.605 O 4-4,005 18,115 3.300 300 1,500 8,520 11,538 1,222,798 305,100 917.698 136,794 10,900 7,500 12,550 3.150 8,165 400 2,064,132 425,441 1,638,691 3 9,480 8.550 700 200,300 325 2,141.608 301,903 1,839,705 20,485 147,433 51,829 300 7,415 1,200 1,390 14,012 3.107,144 421,081 2,686,063 uX 4,765 13,286 880,773 281,438 599.335 5.700 2,500 6,280 28,833 950,178 296,397 653,781 2,500 600 1.625 471,987 75.975 396,012 38.475 3,830 2,525 6,000 1,825 4,662 1.493.048 232.700 1.260,348 PJ 3,000 4(0 1,000 1,075 30,568 584,759 152.142 432.617 19,400 11.100 5,000 35.295 1,375,982 223.296 1,152,686 o 16,505 400 3 290 1,680 1,000 2.545 914.823 183,109 731,714 PJ 199,235 18,E00 6,800 15,125 1,467,735 221.600 1,246,135 2 Creek 366.945 284,043 19,7. 0 19,450 15 550 2,500 9,540 41,239 90 267 4,280,124 789.179 3,590,945 PJ 24,107 18,100 3,400 8.050 4,200 625 15.815 9,290 1,674,845 330,320 1,344,525 w 2,075 1.400 400 165 2,915 633,747 178,863 454,884 500 2,600 900 3,823 792,519 171,900 620.619 M> Ellis 3,550 3,550 1.700 3,365 831.390 128,600 702.790 147,550 44.641 42,5C0 29.360 1,300 10.165 37,490 28,845 6,112,697 693.495 5.419,202 'U 2,780 10,100 7,100 750 23,985 1,524,635 428,210 1,096,425 Pi 13,495 25,000 42,270 20.850 4,450 6,771 12,770 2,250,469 365.500 1,884,969 2,900 7,200 1.400 8,805 1,919,313 265.300 1.654,013 Xo 2,050 230 816,690 189,700 626,990 PJ 7,600 9,460 2,700 1.600 200 684,184 137,380 546,800 Harper 750 2.200 1,000 180 480,169 86,600 393,569 wH Haskell 350 1,950 100 300 955 111,323 687.960 291,130 396,830 Kj Hughes 80,486 8,440 14,800 5,650 600 875 25,582 1,086,289 207,800 878,489 5,213 1,200 6,050 1,100 1,295 2,980 658,691 134,780 523,911 H 27,764 8.900 3,325 1,450 375 977,221 142,462 834,759 500 2,000 700 12,850 4,000 835,498 148,673 686,825 >X Kay , 19,335 80,405 23,585 24,650 350 7,100 544,735 44,298 10,160,326 497,500 9,662,826 Kingfisher 340 200 6,950 1,331,345 225,600 1,105,745 6,550 3,100 6,200 1,875 8.250 2.800 1.188,647 281,330 907,317 700 375 2,157 800 4,060 2,125 430,696 168,842 261,854 © LeFlore 400 55.000 18,800 35 5,100 . 1,600 42,350 30,130 1,775.190 553,885 1,221,305 ^D TABLE 81—(Continued) Assessed Valuations of Personal Property in the Various Counties as Fixed by the State Board of Equalization For the Year 1940 All U Other News­ Other Personal Total Oil, Gas, (Cotton - paper Brick Capital Pro pert v Personal i—i and Seed and and Employed Not Property 52! i—i Gasoline Mining Ice Oil Printing Tile in Manu­ Listed Sub- Less Less XJ1 COUNTY Plants Property Plants Mills Plants Plants Bakeries facturing Above Total Exemptions Exemptions f-3 Lincoln ;$ 53,175 $ 95,023 $ 2,875 $ 21,875 $ 3,750 $ $ 650 $ 7,800 $ 7.485 |; 2,266.403 $ 245.000 $ 2,021.403 Logan 46,000 33,262 4,000 17,200 800 39,313 15,430 1,715,527 261.300 1,454.227 > Love 250 1,250 900 1,765 526,196 171.542 354,654 (-3 McClain 5,000 4,000 10,000 2.600 2,625 869.867 137,215 732,652 Q McCurtain.... 900 3,050 700 570.752 1,284,803 246.523 1,018.280 Mcintosh 3,000 4,430 2,000 120.715 860,285 266,405 593.880 52 Major 2,090 110 3,750 400 165 6,630 1.088,605 205.430 883.175 Marshall 444 6,500 2,000 500 1,800 11,865 596.048 158.377 437,671 oX Mayes 4,700 1,900 960 200 15,257 961,300 197,320 763,980 Murray 50 10,350 3,200 1,100 2,220 28.195 548,436 89,855 458,581 H Muskogee.... 4,000 27,755 10,260 62.410 83.085 348,010 3,676.165 521,525 3,154.640 X Noble. 115,095 43,394 3.000 6,050 800 • 5,560 1,367,412 213,400 1,154,012 PI Nowata 23,640 4,800 4,500 8,350 4,775 1,031,990 205,030 826,960 Okfuskee 90,129 82,862 17.920 100 5,190 2.562 5,115 1,147,027 170,520 976,507 Oklahoma 1,350,620 977,760 176.965 76,770 434,125 57,875 123.040 1,292.501 19.839 20,596.674 1.124,260 19.472,414 oPJ Okmulgee 46,450 64,235 54.500 21,000 12,000 826,615 22,895 4.269,972 887,163 3,382,809 Osage 772,320 491,899 13,200 12,750 7,054,230 370.900 6,683.330 X Ottawa. 28,895 43,317 361,267 1,930.731 263,137 1.667,594 Pawnee 21,600 18,735 8.100 5,750 2.800 1,700 6,700 268.805 1,585,809 245,029 1,340,780 Payne 42,285 150,040 14.200 9,290 15,900 1,200 375 10,975 7,204,512 386.537 6,817,975 > Pittsburg. 18.400 19.575 22,500 20,075 6,500 13,125 4,120 1,936,960 413,990 1,522,970 X Pontotoc 574,537 212,190 20,050 17,550 10,550 584,018 33.760 3,611,468 332,000 3,279,468 in Pottawatomie 389,070 218,862 9,3.35 6,400 10,000 2,975 62,347 38,215 3,427.534 263.550 3,163,984 hi Pushmataha.. 2,000 2,000 14,058 128,840 565,452 146,504 418,948 Roger Mills .. 1,200 550 200 2,925 595,987 115,050 480,937 Xo Rogers 29,800 11,125 6,000 1,200 6,065 1,373.830 234,500 1,139,330 PJ Seminole 1,005,325 560,404 9,390 11,500 8,000 290 71,089 24,403 9,372,811 564,755 8.808.056 1.300 1,412 535,644 296.743 238,901 W Stephens 113,660 32,500 7,850 17,550 4,600 9,520 2,244,640 367,100 1,877,540 9,450 16,120 1,056.755 158,900 897,855 *< 5,000 21.250 1,000 10,300 4,300 7,461 1,191,679 199,915 991,764 H Tulsa 19,600 153,480 227.525 15,000 282.570 91,810 66.220 1,205,740 26.760 20,207,815 1,578.960 18,628.855 > Wagoner 4,780 77.200 10,300 4.700 1.150 346 897,707 200,800 696,907 Washington .. 875 89,764 58,060 34,633 8,230 1.363,219 5,815 4,561.331 485,414 4,075,917 X Washita 11,410 3,800 2,558 2,000 8,680 7,720 1,413,799 309,940 1,103.859 Woods 23,233 9,500 2,400 400 7,925 1,387,445 225,845 1,161,600 Woodward .... 4,546 . 5,375 . 4,700 2,000 845 1,333,461 188,320 1,145,141 TOTAL. $5,217,809 $4,569,012 $1,218,578 $ 321,300 $1,300,358 $ 169,235 $ 342,087 $6,629,462 $2,924,554 $180,559,871 $ 23,352,739 IP157,207,13 2 TABLE 82 Increase or Decrease in Number of Homesteads Granted Exemption, Assessed Valuation Exempted, and Reduction of Total County Valuations from 1937 to 1940, Inclusive

Percent of Amount Exempted Number of Homesteads Percent of Homestead Exemp- to Total h—1 COUNTY AND Granted Exemption Assessed Valuation Exempted tion to Total County Valuation Homestead h-1 TYPE OF Valuation XJ1 HOMESTEAD 1937 1938 1939 1940 1937 1938 1939 1940 1937 1938 1939 1940 1940 t-3 Adair (Total). 1,338 1,368 1,381 1,297 $ 501.772 $ 499,570 $ 558,215 $ 612,318 15.10% 14.48% 16.54% 18.11% 92.29% Rural— 1,087 1,087 1,174 1,014 393,331 388.786 468,725 491,053 91.99 > Urban 251 281 207 283 108.441 110,784 89,490 121,265 93.53 o•—1 Alfalfa (Total) 1,711 2.126 1,846 1,970 1,282,554 1.368,467 1,385,589 1,448,367 8.67 9.29 9.37 9.78 39.51 53 Rural... 977 1,026 1,030 1.057 923,595 975,655 972,275 998,700 31.76 Urban 734 1,100 816 913 358,959 392,812 413,314 449,667 86.22 Xo Atoka (Total) 577 764 781 973 289.355 373,145 378,452 434,106 5.48 7.33 7.42 8.48 93.34 Rural .„.. 357 512 527 693 178,825 235,505 244,578 285,837 97.07 i-3 Urban 220 252 254 280 110,530 137,640 133,874 148,269 86.91 PwJ Beaver (Total) 1.129 1.168 1,172 1.239 992.997 1,023,185 1,042,048 1,089,291 9.25 9.74 10.18 10.55 76.59 Rural 919 944 929 971 883,628 905,482 913,725 948,010 74.82 Urban 210 224 243 268 109,369 117,703 128,323 141,281 91.04 PJ 54 Beckham (Total) 2,005 2,045 2,075 2,225 1,499,440 1,528.235 1,536,910 1,605,915 12.82 13.17 13.37 13.92 66.65 Rural 1,031 1,052 1,052 1,055 939,790 958,630 950,850 960.830 57.86 PJ Urban 974 993 1,023 1,170 559,650 569,605 586,060 645,085 86.17 |> X Blaine (Total) 1,860 1,882 2,009 2,148 1,377,820 1,430,600 1,473.545 1.540,014 12.91 13.44 13.85 14.41 57.57 Rural — 1,016 974 1,053 1,082 929.350 943,550 964.800 980,450 47.97 X Urban 844 908 956 1,066 448,470 487,050 508,745 559,564 88.63 Xo Bryan (Total) 1,837 2.030 2,374 2,694 999,467 1,016,793 1,288,513 1,476,516 9.53 9.95 12.12 13.85 88.49 hi Rural. 738 856 1,029 1,267 447,094 460,244 581,622 696.955 89.86 PI Urban 1,099 1,174 1,345 1,427 552,373 556,549 706,891 779,561 87.30 w Caddo (Total) 2,979 2,991 3,167 3,395 2,195,746 2,201.872 2,301,136 2,421,199 14.00 14.02 14.88 15.88 57.90 Rural 1.587 1,613 1,664 1,753 1,469,335 1,462,437 1,502.393 1,575,700 49.03 Urban 1,392 1,378 1,503 1,642 726,411 739,435 798,743 845,499 87.39 H > Canadian (Total) 2,644 2,725 2,910 3,058 1,996,011 2,069,046 2,178,763 2,268.807 11.70 12.24 12.77 13.23 52.20 Rural 1,121 1,137 1,152 1,200 1,057,708 1,089,628 1,103,872 1,138,204 39.68 X Urban 1,523 1,588 1,758 1,858 938,303 979,418 1,074,891 1,130,603 76.49 to Carter (Total) 2,906 2,865 4,463 3,616 1,691,871 1,681,847 1.855,136 2,014,260 9.81 9.12 10.93 12.07 79.17 I-* Rural 793 771 881 1,000 496,734 461,253 508,889 589.475 83.49 Urban... 2,113 2,094 3,582 2.616 1.195,137 1,220,594 1.346,247 1,424,785 77.51 TABLE 82—(Continued) Increase or Decrease in Number of Homesteads Granted Exemption, Assessed Valuation Exempted, and Reduction of Total County Valuations from 1937 to 1940, Inclusive

Percent of Amount Exempted Number of Homesteads Percent of Homestead Exemp­ to Total COUNTY AND Granted Exemption Asses ssed Valuation Exempted tion to Total County Valuation Homestead TYPE OF Valuation in HOMESTEAD 1937 1938 1939 1940 1937 1938 1939 1940 1937 1938 1939 1940 1940 i-3 Cherokee (Total) 1,340 1,358 1,302 1,536 $ 676,963 $ 729,293 $ 768,690 $ 875.005 15.70% 16.39% 18.23% 22.39% 83.72 % X Rural 993 989 910 1,087 469,373 493,028 521,270 604,760 85.56 >

Urban... 347 369 392 449 207,590 236,265 247,420 270,245 79.89 i—i O Choctaw (Total) 1,245 1,594 1,663 2,025 576,283 706,610 751,188 829,265 8.29 10.93 11.54 12.84 91.76 52! Rural..... 549 709 757 943 274,055 356,905 366,455 440,005 89.94 Urban 696 885 906 1,082 302,228 349,705 384,733 389,260 93.90 o Cimarron (Total)..— 460 498 504 502 366,630 366,565 375.317 364.374 5.66 5.86 6.06 5.89 92.05 X Rural 316 325 325 290 287.205 283,819 281,506 258,508 94.88 H • Urban 144 173 179 212 79,425 82,746 93,811 105,866 85.80 X X Cleveland (Total) 2,202 2,413 2,576 2,735 1,681,787 1,789,436 1,970,189 2,101,634 13.85 13.94 15.69 16.70 58.47 Rural 807 883 898 948 660,385 695,605 736.210 748.480 49.48 a Urban 1,395 1,530 1,678 1,787 1,021,402 1,093,831 . 1,233,979 1,353,154 65.00 x Coal (Total) 633 592 732 772 284,243 291,460 348.382 374,700 6.93 7.22 9.38 10.12 91.38 X Rural.. 317 289 373 329 195,201 208,735 259,549 288.084 89.53 X Urban 316 303 359 443 89.042 82,725 88,833 86,616 98.15 > Comanche (Total) 2,702 2.734 3,247 3,537 1.701,630 1,762,817 2,015,984 2,176,404 13.99 14.58 16.59 17.66 76.73 X Rural 696 735 776 792 740,120 678,479 720,150 844,102 64.93 X Urban 2,006 1.999 2,471 2,745 961,510 1,084,338 1,295,834 1,332.302 86.70 X G Cotton (Total).. 911 873 924 1.004 618.647 589.262 608.222 675,514 10.98 10.28 11.06 12.21 65.64 X Rural 481 464 467 526 451,875 432,735 441,299 493,555 58.63 X Urban .„... 430 409 457 478 166,772 156,527 166,923 181,959 97.08 X Craig (Total) 1.520 1,766 1,768 1.918 1,044.271 1,132,072 1,238.279 1.350.045 8.65 9.57 10.32 11.24 72.25 >-3 Rural 808 890 914 981 670.715 721,978 777,658 839.041 65.26 *j Urban 712 876 854 937 373,556 410,094 460,621 511,004 87.66 > Creek (Total). 2,965 3,441 3,750 4,236 1,701,802 1.872,990 1.942.246 2,164,588 6.73 7.44 8.36 9.41 81.16 Rural.. 769 817 902 1,001 510,422 547,658 576.210 625,145 78.59 X Urban 2,196 2,624 2,848 3,235 1,191.380 1,325,332 1,366,036 1,539,443 82.25 Custer (Total). 2,169 2.459 2,452 2.653 1,653,645 1.848.082 1.842,511 1,951,101 11.39 12.83 12.98 13.50 57.14 Rural.... 1.095 1.180 1,161 1,411 1,026,891 1.111,536 1,106,016 1.165,464 46.00 Urban 1,074 1,279 1,291 1,242 626,754 736,546 736.495 785.637 89.18 TABLE 82—(Continued) Increase or Decrease in Number of Homesteads Granted Exemption, Assessed Valuation Exempted, and Reduction of Total County Valuations from 1937 to 1940, Inclusive Percent of Amount Exempted Number of Homesteads Percent of Homestead Exemp- to Total COUNTY AND Granted Exemption Assessed Valuation Exempted tion to Total County Valuation Homestead TYPE OF Valuation m HOMESTEAD 1937 1938 1939 1940 1937 1938 1939 1940 1940 i-3 1937 1938 1939 1940 X Delaware (Total)..... 1,337 1,296 1.712 1,637 $ 624,342 $ 606,056 $ 743,645 797,456 15.65' 15.04% 16.11 17.19% 82.23% > Rural - 1,130 1.112 1,486 1,380 550,913 536,184 684,201 691,299 80.87 H 73,429 69,872 59,444 106,157 92.30 i—i Urban... 207 184 226 257 O Dewey (Total).... 1,232 1.344 1,433 1,447 870,131 928,980 967,132 972,761 14.68 15.60 16.51 16.20 71.42 53 Rural 878 927 983 978 749,109 787,793 820,283 817,190 67.96 Urban...- 354 417 450 469 121,022 141,187 146,849 155,571 97.57 O X Ellis (Total) 1,097 1,158 1,191 1.267 792,300 820,202 829,419 864,376 9.98 10.38 10.53 10.89 68.31 H3 Rural 728 752 745 779 624,006 638,483 634,202 657,534 62.92 X 168,294 181,719 195,217 206,842 93.89 Urban — 369 406 446 488 X Garfield (Total) — 5,009 5,363 5,656 5,840 3,631,642 3,835,506 4,182,819 4,408,762 10.44 10.94 11.28 11.76 49.83 o Rural 1,384 1,422 1,489 1,477 1,331,346 1,359,774 1,412,069 1,417,293 33.05 Urban 3,625 3,941 4,167 4,363 2,300,296 2,475,732 2,770,750 2,991,469 — 65.62 X 52! Garvin (Total) 2,331 2,068 2,153 2,328 1,433,285 1,421,436 1.457,842 1.564,129 10.74 10.64 11.16 11.98 68.28 PJ Rural 1,210 979 985 1,079 835,745 824,305 834,520 902,080 58.88 X Urban.. 1,121 1,089 1,168 1,249 597,520 597,131 623.322 662,069 — 87.25 > Grady (Total) 3,584 3,635 3,588 3,976 2,582,605 2,678,145 2,626,736 2,890,821 11.88 12.44 12.43 13.81 64.68 X Rural 1,466 1,522 1,474 1,594 1.301.818 1,372,742 1.299,869 1,416,996 54.72 X Urban 2,118 2,113 2,114 2,382 1,280,787 1,303,403 1,326,867 1,473,825 78.41 X Grant (Total)... 1,872 1,993 2.085 2,101 1,537,103 1,570,406 1,585,897 1,591,509 8.70 8.72 8.90 8.91 38,95 o Rural.. 1,172 1,193 1,228 1,208 1,132,410 1.141,910 1,162,230 1,143,205 — — 31.83 X Urban... 700 800 857 893 404,693 428,496 423,667 448,304 — 90.61 X X Greer (Total) 1,085 1,044 1,241 1,351 894,200 888,294 896,628 979,771 13.64 13.59 13.98 15.27 68.75 i-3 Rural 588 590 631 685 575,008 574,223 560,060 604,095 — 61.63 319,192 314,071 336,568 375,676 84.45 Kj Urban 497 454 610 666 i-3 Harmon (Total). 778 793 819 899 632,545 651,373 667,049 724,683 11.67 12.10 12.55 13.81 66.60 > Rural.. 518 519 536 561 474,602 489,390 499,120 524,810 — — 60.31 X Urban 260 274 283 338 157,943 161,983 167,929 199,873 91.72 Harper (Total) 669 707 723 793 498,016 517,148 519,156 554,977 9.87 10.45 10.43 11.05 82.38 Rural 488 498 487 510 432,675 441,339 431,058 448,962 — 79.14 Urban 181 209 236 283 65,341 75,809 88.098 106,015 : 99.66 TABLE 82—(Continued) Increase or Decrease in Number of Homesteads Granted Exemption, Assessed Valuation Exempted, and Reduction of Total County Valuations from 1937 to 1940, Inclusive

Percent of Amount Exempted Number of Homesteads Percent of Homestead Exemp- to Total COUNTY AND Granted Exemption Assessed Valuation Exempted tion to Total County Valuation Homestead TYPE OF Valuation CO HOMESTEAD 1937 1938 1939 1940 1937 1938 1939 1940 1937 1938 1939 1940 1940 i-3 Haskell (Total) 922 954 1,027 1,175 $ 469,841 $ 476,423 $ 445,699 $ 469,123 11-45% 11.74% 12.57 % 12.52 % 96.20 % X Rural..... 468 462 530 583 289,243 287,262 320,807 326,155 95.60 > Urban 454 492 497 592 180,598 189,161 124,892 142,968 .97.59 H O Hughes (Total) 1.710 1,844 1,974 2,229 ' 962,018 1,008,516 984,800 1,067,975 10.03 10.61 10.86 11.92 92.36 Rural... 709 764 811 885 512,445 533,805 532,115 569,455 92.92 3 Urban 1,001 1,081 1,163 1,344 449,573 474,711 452,685 498,520 91.72 o Jackson (Total) 1,892 1,894 2,041 2,104 1,314,280 1,317,182 1,399,930 1,476,802 12.86 12.97 13.51 14.30 66.53 X Rural 920 918 962 912 818,104 840,105 862,369 862,246 57.50 Urban 972 976 1,079 1,192 496,176 477,077 537,561 614,556 85.33 'i-tx3j Jefferson (Total) 1,080 1,188 1,231 1,330 630,563 677,594 687,536 718,598 7.75 8.61 8.79 9.35 78.10 PJ Rural 483 523 535 553 428,211 449,929 461,224 476,132 70.51 Urban 597 665 696 777 202,352 227,665 226,312 242,466 99.05 QP J 52! Johnston (Total) 693 810 923 1,081 334,098 383,834 425,047 493,447 5.62 6.57 7.77 9.08 88.35 PJ Rural 314 382 477 497 221,448 252,107 291,828 331,916 84.95 X Urban.... 379 428 446 584 112,650 131,727 133,219 161,531 96.26 > Kay (Total). 4,100 4,492 4,843 5,078 3,009,350 3,253,862 3,522,328 3,700,164 7.74 8.39 9.33 9.97 57.22 X Rural 1,154 1,211 1,266 1,337 998,898 1,024,885 1,081,429 1,123,534 37.48 X Urban 2,946 3,281 3,577 3,741 2,010,452 2,228,977 2,440,899 2,576,630 74.28 X Kingfisher (Total) 2,038 2,060 2,100 2,134 1,589,833 1,609,697 1,627,365 1,650,643 12.13 12.25 12.35 12.44 45.15 o 1,213 1.226 1,237 1,109,970 1,108,205 1,126,830 1,135,010 37.80 •d Rural.. 1,203 PJ Urban 835 847 874 897 479,863 501,492 500,535 515,633 78.94 pi H3 Kiowa (Total) 1,869 1,966 1,986 2,282 1,366,060 1,457,447 1,519,071 1,620,371 10.26 11.11 11.64 12.39 58.00 Rural 893 965 983 1,036 863,990 914,350 925,320 969,025 47.57 Urban.... 976 1,001 1,003 1,246 502,070 543,097 593,751 651,346 86.05 i-3 Latimer (Total).... 671 815 855 938 269,304 321,342 352,309 392,119 7.69 9.55 10.39 11.56 97.28 > Rural 391 459 547 600 174,958 209,102 247,334 281,196 96.82 X Urban 280 356 308 338 94,346 112,240 104,975 110,923 98.46

LeFlore (Total)_ 2,102 2,021 2,651 3,198 1,083,105 1,021,170 1,169,645 1,457,425 8.44 7.92 9.56 11.71 96.47 Rural 1,198 1,130 1,508 1,800 614,020 606,920 649,370 628,865 94.84 Urban.. 904 891 1,143 1,398 469,085 414,250 520.275 828,560 97.75 TABLE 82—(Continued) Increase or Decrease in Number of Homesteads Granted Exemption, Assessed Valuation Exempted, and Reduction of Total County Valuations from 1937 to 1940, Inclusive

Percent of Amount X Exempted g Number of Homesteads Percent of Homestead Exemp­ to Total 1—1 COUNTY AND Granted Exemption Assessed Valuation Exempted tion to Total County Valuation Homestead TYPE OF Valuation 52! HOMESTEAD 1937 1938 1939 1940 1937 1938 1939 1940 1937 1938 1939 1940 1940 CO Lincoln (Total) 2,885 2,983 3,027 3,122 $ 1.664,423 $ 1,704.188 $ 1,711,495 1,722,663 9.72 % 9.75 % 10.74% 11 -24 % 79.35% X Rural 1,542 1.596 1,610 1,632 1.187,445 1,217,911 1,227,906 1,224,767 75.49 > Urban 1,343 1,387 1,417 1,490 476,978 486,277 483,589 497,896 90.74 H M Logan (Total) 2,584 2.653 2,745 2,865 1,841,543 1.878,590 1,921,833 2,003,165 11.14 11.32 11.77 12.15 56.99 o Rural 994 989 1,030 1,069 894,525 883,242 911,985 947,485 45.58 52! Urban 1,590 1,664 1,715 1,796 947,018 995,348 1,009,848 1,055,680 73.50 o Love (Total) 608 603 660 751 388,911 376,445 411,433 451,650 9.36 9.00 10.16 10.99 85.90 X Rural 351 348 386 434 276,042 256,348 281,535 309,308 83.21 1-3 Urban 257 255 274 317 112,869 120,097 129,898 142,342 92.40 X McClain (Total) 1,489 1,826 1,909 1,997 864,125 960,175 969,275 991,370 12.04 13.53 13.77 14,17 78.56 PJ Rural 900 1,084 1,063 1,121 625,750 703,820 708,145 719,965 74.11 o Urban... 589 742 846 876 238,375 256,355 261,130 271,405 93.44 PJ McCurtain (Total)....- 1,475 1.463 1,916 1,629 673,331 598,131 777,715 849,871 9.23 8.56 11.57 12.57 95.18 Rural 998 945 1,285 953 424,384 378,142 486,099 558,212 94.63 PJ Urban. 477 518 631 676 248,947 219,989 291,616 291,659 96.25 X Mcintosh (Total). 969 1,052 1.165 1,428 555,415 617,393 688,052 829,450 8.03 9.07 9.98 12.45 84.17 > Rural.. 493 553 602 772 350,055 397,054 446,748' 570,113 79.98 X Urban 476 499 563 656 205,360 220,339 241,304 259,337 95.12 X Major (Total).... 1,378 1,595 1,427 1,618 1.078,512 1,150,738 1,192,199 1,193,550 12.96 13.86 14.24 14.04 56.37 Rural 967 1,077 935 1,124 853,495 913,883 922,939 928,140 .— 51.33 Urban 411 518 492 494 225,017 236,855 269,260 265,410 85.88 Marshall (Total) 627 716 802 763 303,155 353,613 354,200 392,929 6.83 44 8.81 9.74 76.31 Rural 287 356 311 333 186,695 228,555 206,405 227,849 67.24 Urban 340 360 491 430 116,460 125,058 147,795 165,080 93.78 Mayes (Total).... 1,544 1,343 1,655 1,888 841,744 852,019 914,731 1,027,412 11.37 11.47 12.09 13.64 84.29 Rural 1,017 896 1,084 1,247 623,097 623,418 615,468 779,108 - 83.07 Urban 527 447 571 641 218,647 228,601 299,263 248,304 88.36 Murray (Total) 1,058 1,157 1,169 1,288 665,871 722,297 739,194 789,909 11.89 13.05 14.12 15.1! 86.51 Rural 344 365 358 430 257,607 272,879 285,810 317,188 82.62 Urban.... 714 792 811 858 408,264 449,418 453,384 472,721 89.34 TABLE 82—(Continued) Increase or Decrease in Number of Homesteads Granted Exemption, Assessed Valuation Exempted, and Reduction of Total County Valuations from 1937 to 1940, Inclusive

Percent of > Amount X Exempted Number of Homesteads Percent of Homestead Exemp­ to Total g COUNTY AND Granted Exemption Assessed Valuation Exempted 1tio n to Total County Valuation Homestead TYPE OF • Valuation 1—1 HOMESTEAD 1937 1938 1939 1940 1937 1938 1939 1940 1937 1938 1939 1940 1940 1—i-31 Muskogee (Total) 4,694 4,798 5.028 5,868 $ 3,293,146 $ 3,462,045 $ 3,879,804 $ 4,233,213 9.79% 10.28 % 11.66% 12.85% 65.55%, X 963 1,094 1,019 1,346 707,710 721,120 801,590 877,515 71.09 3,731 3,704 4,009 4,522 2,585,436 2,740,925 3,078,214 3,355,698 64.24 H> O Noble (Total) 1,426 1,434 1,531 1,635 984.893 987,954 1,056,123 1,105,033 8.75 8.78 9.45 9.74 59.44 52! Rural 675 674 706 734 624,085 617,485 656,960 676,215 48.61 751 760 825 901 360,808 370,469 399,163 428,818 91.64 o Nowata (Total).... 1,454 1,530 1,665 1,675 814,364 869,206 948,468 988,953 11.03 11.82 12.89 13.19 79.67 X Rural 738 758 853 850 521,613 554,675 593,543 634,415 78.35 H 716 772 812 825 292,751 314,531 354,925 354,538 82.16 prj PJ 1,337 1,371 1,557 1,739 767,425 759,485 814,753 907,138 7.81 7.78 8.81 9.96 86.54 Rural 631 637 669 737 428,099 421,609 447,776 493,235 81.46 O 706 734 888 1,002 339,326 337,876 366,977 413,903 93.48 X 52! Oklahoma (Total) 18,407 20,317 21,950 23,774 13,855,016 15,502,264 17,261,695 18,441,755 9.32 10.21 11.27 12.18 54.39 PJ Rural 1,657 1,718 1,972 2,141 1,237,805 1,381,505 1,554,695 1,658,415 51.99 X 16,750 18,599 19,978 21,633 12,617,211 14,120,759 15,707,000 16,783,340 54.64 > Okmulgee (Total) 4,056 3,776 4,494 4,350 2,090,234 1,961,824 2,196,211 2,304,146 9.07 8.58 10.42 11.15 74.21 Rural 712 672 770 807 520,079 504,099 558,594 575,783 70.46 X 3,344 3,104 3,724 3,543 1,570,155 1,457,725 1,637,617 1,728,363 75.55 Xi-rl O Osage (Total) 2,059 2,397 2,545 2,635 1,171,756 1,332,274 1,396,514 1,443,784 3.44 3.79 4.24 4.39 63.05 hi Rural 517 644 686 697 413,592 506,990 538,877 546,052 50.10 PJ 1,542 1,753 1,859 1,938 758,164 825,284 857,637 897,732 74.83 X H3 Ottawa (Total) 2,444 2,260 2,496 2,716 1,207,529 1,294,801 1.452,356 1,518,572 9.81 10.29 11.35 12.16 77.89 981 732 794 855 471,721 477,345 505,523 506,532 76.95 H4 1,463 1,528 1,702 1,861 735,808 817,456 946,833 1,012,040 78.36 H > Pawnee (Total).... 1,450 1,585 1.699 1,796 966,728 1,001,907 1,059,171 1,121,914 9.89 10.53 11.23 11.70 75.24 X Rural 659 676 722 750 555,283 557,261 589.956 626,702 66.33 791 909 977 1,046 411,445 444,646 469,215 495,212 90.63 Payne (Total) 2,937 3,217 3,442 3,666 2,132,482 2,297,106 2,453,170 2,626,569 9.47 9.29 10.76 11.79 70.29 Rural 1,028 1,170 1,178 1,221 876,355 932,165 977,940 1,021,035 63.06 Urban ... 1,909 2,047 2,264 2.445 1,256,127 1,364,941 1,475,230 1,605.534 75.83 TABLE 82—(Continued) Increase or Decrease in Number of Homesteads Granted Exemption, Assessed Valuation Exempted, and Reduction of Total County Valuations from 1937 to 1940, Inclusive

Percent of Amount Exempted Number of Homesteads Percent of Homestead Exemp- to Total in COUNTY AND Granted Exemption Assessed Valuation Exempted tion to rotal County Valuation Homestead i-3 TYPE OF Valuation X HOMESTEAD 1937 1938 1939 1940 1937 1938 1939 1940 1937 1938 1939 1940 1940 > Pittsburg (Total) 3,194 3,488 3,500 3,949 $ 1,745.982 $ 1,879.183 $ 1,867.417 $ 2,074.992 11.02% 12.02% 12.04°/ o 13.55% 89.33 % i-3 Rural 958 1,013 1,010 1,145 552,180 . 580,445 584,979 674.805 93.68 O 2,236 2,475 2,490 2,804 1,193,802 1,298,738 1,282,438 1,400,187 87.38 52! Pontotoc (Total) 2,895 2,990 3,196 3,433 1.966,675 2,059,832 2,113,335 2,273,692 11.52 11.59 12.12 13.30 74.98 O 1,005 1.040 1,084 1,281 722,950 767,885 782,835 963,542 77.91 X 1,890 1.950 2.112 2,152 1,243,725 1,291,947 1,330,500 1,310,150 72.96 Pottawatomie (Total).. 4,290 4,514 4.701 5,142 2,675,773 2,906,899 2,929,543 3,044,086 11.21 12.17 12.86 13.25 74.15 w 1,401 1.611 1,714 1,772 1,119,524 1,189,865 1,257,098 1,256.260 66.27 2.889 2,903 2,987 3,370 1,556,249 1,717,034 1,672,445 1,787,826 80.91 PJ Pushmataha (Total).... 876 764 1,057 1,189 332,784 330,262 372,900 402,073 6.94 6.95 8.17 9.05 96.78 a Rural 614 504 725 829 210,192 207,887 228,910 252,055 98.40 X 262 260 332 360 122,592 122,375 143,990 150,018 94.18 52! Pi Roger Mills (Total) .... 1,075 1,098 1,156 1,208 866,920 884,944 907.575 919,001 15.48 15.92 16.34 17.16 79.86 Rural 881 887 937 962 792,281 804,949 826,632 830.889 78.49 X 194 211 219 246 74,639 79,995 80,943 88,112 95.45 X 1,373 1,683 1,736 1,997 968.695 1.050,005 1,101,455 1,256,555 8.58. 9.30 9.84 11.20 7.6.16 X Rural - 717 876 884 1.042 585,375 637,420 656,515 764,885 70.61 656 807 852 955 383,320 412,585 444,940 491,670 86.77 o X Seminole (Total) 2,050 2,300 2,400 2,836 1.195,240 1,289,760 1,369,770 1.520.877 4.56 4.50 5.90 6.85 82.67 X Rural 800 875 925 972 494,850 620,280 612,945 639.980 83.00 X 1,250 1,425 1,475 1,864 700,390 669,480 756,825 880,897 82.42 i-3 K| Sequoyah (Total). 859 874 1,190 1,189 310,111 321,239 376,136 469,419 6.71 6.83 8.22 10.50 93.09 i-3 513 505 691 725 188,731 185,114 217,523 290,421 90.86 > 346 369 499 464 121,380 136,125 158,613 178,998 96.94 X 2,254 2,372 2,631 2,761 1,514,920 1.607,085 1,753,175 1,838,775 12.62 12.87 14.55 15.37 59.93 Rural 948 1,001 1,102 1,140 720,540 752,005 788,615 839,550 73.76 Urban _ 1,306 1,371 1.529 1.621 794,380 855,080 964,560 999,225 51.78 TABLE 82—(Continued) Increase or Decrease in Number of Homesteads Granted Exemption, Assessed Valuation Exempted, and Reduction of Total County Valuations from 1937 to 1940, Inclusive

Percent of Amount Exempted Number of Homesteads Percent of Homestead Exemp- to Total COUNTY AND Granted Exemption Assessed Valuation Exempted tion to Total County Valuation Homestead m TYPE OF Valuation X HOMESTEAD 1937 1938 1939 1940 1937 1938 1939 1940 1937 1938 1939 1940 1940 > Texas (Total). 1,126 1,128 1,242 1,325 931,527 | 931,948 1,003,258 $ 1,078,924 6.13% 6.25 % 6.89 % 7.32 5 M Rural.. 671 631 675 692 624.922 594,612 626,569 644,019 68.99 Urban 455 497 567 633 306,605 337,336 376,689 434,905 83.43 o Tillman (Total). 1,723 1,921 1,805 2,001 1.389,564 1,528,833 1.440,490 1,605,154 11.04 12.20 11.64 12.95 50.24 52 Rural 963 1.048 977 1,065 914,820 993,871 929,467 1.014,150 40.92 O Urban 760 873 828 936 474,744 534,962 511,023 591,004 82.43 PI i-3 Tulsa (Total) 13,811 14,864 17,404 20,887 10,531,065 11,455.409 13,400,879 15,265,332 7.67 8.22 9.65 11.06 47.65 Rural 987 969 942 1,233 754,450 729,570 817,290 940,020 54.83 X Urban ... 12,824 13,895 16,462 19,654 9,776,615 10,725,839 12,583,589 14,325,312 47.24 X o Wagoner (Total). 1,139 1.210 1,361 1,511 668,494 713,539 795.311 870,072 7.26 7.78 9.14 9.85 74.80 Rural.. 497 567 600 703 393,420 433,317 4881370 537,393 66.63 X Urban 642 643 761 808 275,074 280,222 306,941 332,679 93.27 52 PJ Washington (Total) 2,634 2,933 3,190 3,436 1,889,802 2,112,591 2,313,536 2,475,562 8.45 9.45 10.53 11.66 52.93 PJ Rural. — 578 640 684 734 444,964 489,274 542,235 568,493 60.71 > Urban 2,056 2,293 2,506 2,702 1,444,838 1,623,317 1,771,301 1.907,069 50.98 X X Washita (Total). 2,372 2,443 2,519 2,615 1,842,461 1.903.074 1.905,694 1,958,940 15.99 16.50 16.93 16.99 56.31 X Rural 1,660 1.669 1,723 1,770 1.529,498 1,575,097 1.593.568 1.632,410 52.29 Urban 712 774 796 845 312,963 327,977 312,126 326.530 91.46 o X Woods (Total) 1,885 1,854 1,914 2,054 1,247,589 1,270.487 1,283,045 1.402.090 10.11 10.99 10.13 10.91 58.19 X Rural 946 918 946 964 746,305 731,195 741,931 776.893 47.40 X Urban 939 936 968 1,090 501,284 539,292 541,114 625,197 81.14 i-3 K) 1,807 Woodward (Total). 1,492 1,825 1,705 1.282,184 1,359,338 1,382,828 1.463,719 9.91 10.59 10.81 11.37 64.75 t-3 Rural. 974 912 853 780,486 804,035 809,094 839,534 59.67 Urban 501,698 555,303 573,734 624,185 73.12 > 518 913 852 924 X STATE TOTAL. 171,133 181,474 196,917 213,264 5115,177,924 $122,010,843 5130,984.107 $141,031,644 9.48 % 9.97 %, 10.90% 11.80 c 61.63%, Rural 65,319 67,444 71,368 76,256 50,655,476 52.450,788 54,657,360 57,962,669 57.79 Urban 105.814 114,030 125,549 137,008 64,522,448 69,560,055 76,326,747 83,068,975 64.63 CHART 1-4 NUMBER OF HOMESTEADS GRANTED TAX EXEMPTION 3Y COUNTIES, FOR 1939 AND 1940 > X

in H X > Oi—i o X H3 X X o PJ 52! PJ X > X X X o PI PJ 5 i-3 H< > UPPER FIGURE IS FOR 1939 LOWER FIGURE IS FOR 1940 in X > i—i O o pj i-3 PJ PJ Q PJ

PJ to 5> P cPJ hd PJ x H Ki­ ng > TABLE 83 Assessed Valuations of Intangible Personal Property for the Year 1940, by Counties

Locally Assessed Public Service Total Total Tota Taxable at Taxable at Taxable at Taxable at Taxable at Taxable at Assessed Tax to be COUNTY 2 Mills 4 Mills 2 Mills 4 Mills 2 Mills 4 Mills Valuation Levied Adair $ 127,676 82,633 3,001 2,410 130.677 : 85,043 215,720 601 m Alfalfa... 868,272 375.618 46.300 16,224 914,572 391,842 1,306,414 ,396 i-3 Atoka 233.603 138,500 2.730 6,688 236,333 145,188 381,521 ,054 PJ Beaver 207,915 115,852 1,726 5,835 209,641 121,687 331,328 906 > Beckham 1.179,615 521,265 36,975 45,887 1,216,590 567,152 1,783;742 4,702 Blaine.. 665,443 268,333 10,038 20,054 675,481 288,387 963,868 2,504 l-H Bryan 561,653 441,496 16,556 48,265 578,209 489,761 1,067,970 3,116 Caddo 1,761.232 657,583 57,221 48,410 1,818,453 705,993 2,524,446 6,461 o Canadian 1,902,085 1,376,799 36.762 55,274 1,938,847 1,432,073 3,370,920 9,606 52 Carter 2,481,415 4,033,658 44,996 69,938 2,526,411 4,103,591 6,630,002 21,467 O Cherokee— 383,885 210,641 3,130 1,898 387,015 212.539 599,554 1,624 PI Choctaw 215,093 242,860 9,415 21,888 224,508 264,748 489,256 1,508 Cimarron 164,563 60,829 1,824 5,034 169,387 65,863 235,250 602 H Cleveland 2.684,741 1,720.819 34,711 61,956 2,719,452 1,782,775 4,502,227 12,570 X Coal 234,676 113.879 3,063 4,990 237,739 118,869 356,608 950 PJ Comanche 1,409,008 987,915 20,010 91,396 1,429,018 1.079,311 2,508.329 7,175 Cotton 442,587 181,710 7,107 38,757 449,694 220,467 670,161 1,781 Q Craig 556,747 736,161 27,666 32,580 584,413 768,741 1,353.154 4,244 PJ Creek 1,743,294 2,592,381 100,404 138,341 1,843.698 2,730,722 4,574,420 14,610 52! Custer 1.315,040 785,284 22,376 57,817 1.337,416 843,101 2,180,517 6,047 PJ Delaware — 254,374 206,847 2.772 3,322 257,146 210,169 467,315 1,355 PJ Dewey 410,714 176,209 4,928 6,513 415.642 182,722 598,364 1,562 i> Ellis.- 318,145 148,455 7,407 14,808 325:552 163,263 488,815 1,304 X Garfield 510,599 4,340,222 224,565 290,644 4,735464 4,630,866 9,366,030 27,994 Garvin 1,009,604 387,820 25,630 35,680 1,035,234 423,500 1,458.734 3,765 X Gradv — 4,082,431 2,339,629 310,467 68,781 4,392,898 2,408,410 6,801,308 18,420 X Grant 918,221 395,996 12.118 14,686 930,339 410,682 1,341,021 3.504 o Greer 479.226 212,756 2.896 18,313 482,122 231,069 713,191 1.888 X Harmon 295,985 157,199 12,240 11,247 308,225 168.446 476,671 1,291 X Harper.. 200,963 278,162 4,493 6,041 205,456 284,203 489,659 1,548 X Haskell 117,990 81,401 6.240 7,234 124,230 88,635 212,865 603 Hughes 644,226 500,567 12,919 25,172 657,145 525,739 1,182,884 3,418 Jackson 1,014,566 376,823 6,520 30,345 1,021,086 407,168 1,428,254 3,671 Jefferson..— 528,658 216,966 6,527 12,266 535,185 229,232 764,417 1,987 H3 Johnston 205,837 131,382 2,051 5,906 207,888 137,288 345,176 965 > Kay 8.291,017 8,526,672 118,058 217,106 8,409,075 8,743,778 17,152,853 51,793 X Kingfisher 1,193,465 584,445 64,513 19,776 1,257,978 604,221 1,862,199 4,933 Kiowa... 1,376,453 484,332 11,259 36,505 1,387,712 520,837 1,908,549 4,858 Latimer 124,852 205,834 6,001 6,978 130,853 212,812 343,665 1,113 LeFlore 779,627 507,937 81,620 285,961 861,247 793,898 1,655,145 4.898 TABLE 83—(Continued) Assessed Valuations of Intangible Personal Property for the Year 1940, by Counties

Locally Assessed Public Service Total Total Total Taxable at Taxable at Taxable at Taxable at Taxable at Taxable at Assessed Tax to be COUNTY 2 Mills 4 Mills 2 Mills 4 Mills 2 Mills 4 Mills Valuation Levied

Lincoln $ 1,804,314 823,586 31,376 ; 22,218 : 1,835,690 5 845,804 2,681.494 7,054 GO Logan.- _ 2,478,271 913.605 62,609 34,957 2,540,880 948,562 3,489i442 8,876 1-3 Love..... 174,301 52,277 6,531 4,526 180,832 56,803 237,635 589 PJ McClain 577.207 163,129 2,690 8,580 579,897 171,709 751,606 1,847 McCurtain. 293,634 264.231 18,096 15,244 311,730 279,475 591,205 1,741 5> Mcintosh 593,109 218,440 20,227 11,466 613,336 229,906 843,242 2,147 *3 Major.. 474,587 213,751 17,218 7,499 491,805 221,250 713,055 1,869 i—i Marshall 216,450 80,472 11,754 7,308 228.204 87,780 315,984 807 O Mayes 346,280 130,159 4,638 20,985 350,918 151,144 502,062 1,307 52 Murray 536,847 223,723 5,329 17,088 542,176 240,811 782,987 2,047 Muskogee 4.153,787 5,134,620 1.120.333 1.086,888 5,274,120 6,221,508 11,495,628 35,434 o Noble 1,333,604 410.439 9,710 15,403 1,343,314 425,842 1,769,156 4,390 Nowata 1,123,884 1,158,264 4,834 53,955 1,128,718 1,212,219 2,340.937 7,107 X Okfuskee... 720,947 285,568 14,922 16.390 735,869 301,958 1,037,827 2,680 i-3 Oklahoma 30,927,840 49,035.748 3,340,251 1,088,174 34,268,091 50,123,922 84,392,013 269,032 Okmulgee 1,996,972 2,147,800 219,505 143.420 2,216,477 2,291,220 4,507,697 13.598 X Osage 1,834,970 1,504,616 94.085 101,929 1,929,055 1,606,545 3,535,600 10,284 PJ Ottawa 2,277,984 2,325,530 48.517 158,116 2,326,501 2,483.646 4,810,147 14,588 o Pawnee.. 1,107,738 588.376 5,442 21,185 1,113,180 609:561 1,722,741 4,664 PJ Payne- 2,814,023 1,992.383 47,921 90,477 2,861,944 2,082,860 4,944,804 14,055 52! Pittsburg 2,361.109 2,835.714 36,128 67,100 2,397,237 2,902.814 5,300,051 16.405 PJ Pontotoc... 2.820,283 3,222,181 52,815 89,118 2,873,098 3,311,299 6,184,397 18,991 PJ Pottawatomie 3.488,081 2,538,878 76,258 167.391 3,564.339 2,706,269 6,270,608 17.954 > Pushmataha 160,299 117,017 7,539 4.558 167,838 121,575 289.413 822 X Roger Mills 146,849 64,675 2,628 6,917 149,477 71,592 221,069 585 X Rogers.. 595,972 350,341 13.295 13,910 609,267 364,251 973,518 2,676 Seminole 3,446,948 3,748,940 31,004 85,127 3,477,952 3,834,067 7.312,019 22,292 X Sequoyah 150,983 189,479 3,806 17,316 154,789 206,795 361,584 1,137 o Stephens 1,806,085 1,175.485 22.294 54,741 1,828,379 1,230,226 3,058,605 8,578 PJ Texas 563,858 373,807 15,256 33,289 579,114 407.096 986,210 2,786 PJ Tillman 1.129,232 325.929 44,258 38,784 1,173,490 364,713 1,538,203 3,806 PJ Tulsa 47,333,226 88.609,763 3,306,650 1.670,210 50,639,876 90,279.973 140,919,849 462,400 Wagoner 459,538 207.539 10,712 5,255 470,250 212,794 683,044 1,791 Washington 12,744,570 23,563,767 2,810,449 392,657 15,555,019 23,956,424 39,511,443 126.936 i-3 Washita 964,920 301,234 80,386 23,991 1,045,306 325,225 1,370,531 3,391 > Woods ..... 882,065 489,424 16,514 51,063 898,579 540,487 1,439,066 3,959 X Woodward _.._•„„ 666,450 528,373 12,253 38.146 678,703 566,519 1,245,22 3,623 TOTAL $ 181,402,713 $ 232,213,128 $ 13,040,468 $ 7,576,307 $ 194,443,181 $ 239,789,435 $ 434,232,616 $ 1,348,042 TABLE 84 Assessed Valuations of Intangible Personal Property for the Year 1940, by Classes of Property and by Counties Property Taxable at 2 Mill Rate Property Taxable at 4 Mill Rate > Cash Bank Other Money Bonds, Other X on Drafts, Cash on Accounts Notes Debentures, Corporate Business Judg­ Annu­ COUNTY Hand Etc. Items Deposit Receivable Receivable Etc. Stocks Interests ments ities I—! 52 Adair $ 3,331 39 $ 124,306 $ 27,460 $ 34,950 3,365 5 14,850 $ 1,141 867 l-H Alfalfa 7,670 250 4,025 856,327 144,830 188,339 501 13,121 646 7.645 20,536 co Atoka 233,603 89,203 37,927 5,012 2,358 4,000 i-3 Beaver 207,915 15,500 60,150 40,202 PJ Beckham 33.090 3,565 4,905 1,138,055 265,678 145,967 6,370 43,855 5,410 """""67795 ""47,190 > Blaine 6,145 5,000 3,474 650,824 145,234 105,881 1,020 12,795 170 1,780 1,453 M Bryan 13,620 171 44,429 503,433 254,180 120,827 16,694 18,360 27,016 2,839 1,580 Caddo „ 22,481 57,615 1,681,136 283,737 244,455 23,474 18,137 8,815 7,806 71,159 o Canadian 20,951 2,221 24,694 1,854,219 835,351 245,430 34,250 182,881 2,375 503 76,009 Carter 91,089 4,069 33,838 2,352,419 949,984 582,262 136,187 2,163,187 48,021 7,866 146,146 52 Cherokee 7,574 1,323 3,811 371,177 79,549 73,183 389 31,933 1,047 800 23,740 O Choctaw 5,369 209,724 202,050 17,167 2,360 551 20,732 X Cimarron 6,726 5,948 151,889 35,995 19,549 275 '""576l6 i-3 Cleveland 28,048 14,965 11,479 2.630,249 469,281 340,653 156,254 406*439 13,670 21,027 313,495 X Coal .". 3,109 54 231.513 65,617 43,257 2,575 250 835 1,345 — X Comanche 67,118 "1,284 1,340,606 592,748 267,323 3,575 100,687 3,160 2,439 17,983 Cotton 14,513 13,000 322 414,752 88,086 85,351 425 1,750 465 2,633 3,000 Q Craig. 7.918 2,893 545.936 131,318 45,144 16,681 525,182 10,000 909 6,927 PJ Creek 32,668 17,040 3,024 1,690,562 830,230 580,170 61,994 963,490 17,409 9,752 129,336 52! 323.622 Custer _. 14,326 4,653 6.311 1,289,750 381,407 7,088 47,695 1,790 8,879 14,803 H 3,750 220,799 118,004 Delaware.. 22,608 7,217 20,104 1,330 66,395 500 268 246 PJ Dewey 160,302 250,412 105,002 71,102 105 Ellis..... 10,292 " 250 650 306,953 72,714 63,370 10,100 900 1,371 > Garfield „ 71,967 10,087 75,199 4,353,346 2,460,818 1,040,001 103,257 558,210 8,911 13,575 155,450 X Garvin... 16,362 1,011 885 991.346 181,486 154,599 8,152 26,939 770 1,049 14,825 X Grady 21,810 3,937 12,717 4,043,967 518,196 677,572 23,046 1,015,307 1,535 1,480 102,493 X Grant— ....——- 918,221 140,318 238,431 700 15,284 1,263 107,519 o Greer 60 1,017 474,605 88,615 15,709 35 878 PI Harmon 7,513 3,378 483 284,611 83,253 70,779 2,902 265 Harper. 26,740 166.065 48.250 PJ 7,839 319 181,520 8,754 3,203 3;300 1,086 32,049 PJ Haskell 57,757 1,025 59.208 48,930 17,622 10 5,103 5,513 4,223 Hughes 7,232 3,810 633,184 218,667 207,912 16,485 42.565 1,300 7,300 6,338 1-3 Jackson „ 82,737 2,"58~5 22,064 907,180 230,834 90,941 1,951 50,046 2,787 264 Jefferson 2,148 183 160 526.167 64,744 85,496 1,445 39,837 5,820 5,784 13,840 Johnston 4,375 53 3,500 197,909 50,489 44,969 2,201 32,493 545 685 Kay.... — — 106.135 10,931 33.537 8,140,414 2,120,282 3,395,091 678,257 1,790,995 110,891 32,710 398,446 > Kingfisher 33,525 135 1,800 1,158,005 236,325 211,100 12,020 96,190 7,985 6,225 14,600 X Kiowa 1,376,453 216,081 180,119 8,300 57,595 5,900 2,734 13,603 Latimer "745 124,107 75,182 13,361 1,060 103,262 800 552 11,617 LeFlore 14,010 524 994 764,099 232,747 140,151 7,711 70,785 34,364 10,827 11,352 Lincoln 13,191 1,770 165 1,789,188 209.570 173,298 70,945 303,530 2,362 63,881 Logan— 17,133 5,090 989 2,455,059 360,412 281,214 53,549 178,652 3,194 36,584 Love 2,597 8,721 162,983 33,654 16.810 1,458 355 TABLE 84—(Continued) Assessed Valuations of Intangible Personal Property for the Year 1940, by Classes of Property and by Counties

Property Taxable at 2 Mill Rate Property Taxable at 4 Mill Rate Cash Bank Other Money Bonds, Other on Drafts. Cash on Accounts Notes Debentures, Corporate Business Judg­ Annu­ COUNTY Hand Etc. Items Deposit Receivable Receivable Etc. Stocks Interests ments ities McClain $ 3,960 8,210 $ 200 564,837 99,012 39,176 1.315 10,157 $ 5,755 $ 430 7,284 McCurtain 10,583 12 635 282,404 186,724 59,656 2,300 2,165 1,952 2,052 9,382 Mcintosh— 4,714 50 15,636 572,709 113,918 79,889 3,000 13,165 1,568 6,900 Major 1,478 500 472,609 78,963 120,310 4,764 3,793 50 3,371 2.500 CO Marshall 3,565 817 212,068 40,876 33,951 1,000 — 3,500 1,055 90 H Mayes 7,141 5 339,134 77,160 34,243 7,250 8,705 1,424 1,377 PJ Murray 6,063 2,254 528,530 82.628 45,972 5,700 88,225 1,198 > Muskogee — 76,618 40,803 22.145 4,014,221 1,909,978 901.973 341,539 1,619,530 7,681 30,878 323.041 Noble 33,990 540 211 1,298,863 149,579 99,914 27,423 90,857 15,736 9,861 17,069 1—1 Nowata. .„.. 2,932 1,000 79,684 1.040.268 191,487 185,544 473,342 302,942 4,108 841 O Okfuskee.. 5,740 715.207 106,446 62,113 5,370 30,563 2,074 "79,662" 52 Oklahoma 859,702 "164,245 ""23T,646 29.672,248 19,548,151 12,229,243 5,796,984 8,575,235 608,265 157,080 2,120,790 Okmulgee 51,118 59,700 102,503 1,783,651 527.028 315,167 20,466 269,369 11.962 14,122 346.502 O Osage 35,666 13,021 929 1,785,354 951,995 207,188 12,632 693,562 19,960 15,763 246.700 X Ottawa.... 46,458 29,402 7,130 2,194,994 741,327 579,699 12,820 633,030 5,685 3.188 349.781 Pawnee.. 1,601 500 28 1,105,609 146.337 187,732 12,650 219,103 8,987 13,567 H Payne— 16,384 1.019 556 2,796,064 864,720 413,029 51,089 530,942 28.261 26.425 77,917 PJ Pittsburg 52,015 1,850 1,102 2,306.142 1,196,892 454,893 112,280 995,152 10,611 2,383 6.3.503 PJ Pontotoc 35,786 55,080 2,729,417 1,040,955 1,205,166 558.336 284,842 6,338 126,544 Pottawatomie. 42,392 2.875 1,190 3,441,624 1,016,528 787,927 55,033 500,422 62,084 11,722 105,162 O Pushmataha 3,048 3 53 157,195 89,121 16,725 10,629 292 250 X Roger Mills. 146,849 64,675 Rogers... 13,000 ------"""48*442 534,530 191*759 90,176 500 ~'*6l",657 620 7*6*34 87595 PJ Seminole 174,038 3,791 80.203 3,188,916 1,447,962 1,396,827 74,142 458,108 166,081 17,934 187,886 PJ Sequoyah 126,216 4.816 525 19.426 45,841 52,303 89.256 1,400 679 > Stephens 51,299 230 2.579 1.751,977 368,122 389.373 32.830 320,276 4,481 4,677 """"55"726 X Texas 10,190 553.668 135.098 91.258 10,494 127,028 9.322 439 168 Tillman— 11,774 "2,003 1J13 1.114,342 229,593 63,199 310 14,140 9,050 9.237 400 X Tulsa 540,101 767.175 235,216 45.790,734 28.347,865 12,905,824 2.722,801 40,455,838 672,671 151,270 3,353,494 X Wagoner 2,337 3,144 454.057 73,851 66,191 14,130 21,491 7,070 2,589 22,217 Washington — 71,870 9,886 15.299 12.647,515 4.043,284 1,359,218 5,975,420 11,440.867 222,620 14,762 507,596 o Washita — 12.551 327 952.042 94,660 139,013 3,424 32,638 6,946 5,652 18,901 X Woods.. 49,919 2,920 1.150 828,076 200,221 183,009 6,500 59,132 1,950 4,896 33.716 X Woodward.. 12,923 2,848 68,041 582,638 241,989 192,757 11.461 73,798 3,344 3,265 1,759 X i-3 TOTAL LOCAL­ K| LY ASSESSED.... $3,426,740 $1,239,571 $1,375,808 $175,360,594 $ 78,343,200 $ 46,136.902 $ 17,919,743 $ 77,009,512 $2,226,828 $ 712,601 $9,864,342 H3 Intangible Personal > Property of Public X Service Corpora­ tions 237,830 6,063 12,513 12,784.062 6.491,848 612,302 33.215 422,430 16,437 GRAND TOTAL FOR STATE— ,664,570 $1,245,634 $1,388,321 $188,144,656 $ 84,835,048 $ 46,749,204 $ 17,952.958 $ 77,431,942 $2,243,265 $ 712,676 $9,864,342 CHAPTER V

Special Studies and Projects

During the past biennium the activities of the Commis­ sion with respect to special research projects have largely been confined to the continuation of studies previously undertaken. Among these studies are those on financial statistics of local governments in Oklahoma, analyses of sales and income tax returns, analysis of estates on which tax has been paid, and the publication of motor vehicle license data. The longer such analyses are continued the more important and useful they be­ come. In addition to these studies the Commission has issued press releases at regular intervals on monthly tax collections, and sales tax collections classified by counties and cities. Newspapers, chambers of commerce, and business men gen­ erally have manifested much interest in business conditions within the State, as reflected by these tax statistics. The Com­ mission regards the publication of such data as one of the more useful by-products of tax administration. Inasmuch as business men make it possible to obtain this information in the first instance, by rendering reports and paying taxes to the Commission, it seems that the tax administrator might at least go to the relatively little trouble of classifying and ana­ lyzing these tax returns and make available to the business community the information thus obtained regarding economic conditions and purchasing power in various sections of the State. This we have attempted to do. The Commission, likewise, has continued to publish quar­ terly supplements to the "Compiled Oklahoma Tax Laws An­ notated, 1936," and these have been made available to all tax attorneys, accountants, and others who have subscribed to this service. Three pamphlets of the "Know Your Government" series have been published by the Commission. One is a discussion of the principles of State tax administration, as those prin­ ciples have gradually been unfolded by the experience of the Oklahoma Tax Commission. The difficulties of collecting State taxes on a multitude of business transactions, many of which are within the protection of the commerce clause of the Federal constitution, are forcefully outlined in this pam­ phlet. Coupled with this is a discussion of certain proposals which have been made from time to time looking to a greater coordination between Federal and State governments in the field of tax administration. The second pamphlet of this se- 225 226 SPECIAL STUDIES AND PROJECTS ries is a history of tax collections in Oklahoma from 1931 to 1939 which members of the Legislature should find particu­ larly enlightening in a study of the revenue system of the State. This analysis of tax trends, and the underlying forces which have shaped our tax system as it is today, provides a necessary background for the citizen or public official who seeks an in­ telligent solution of our present and future tax problems. The third bulletin of this series is a comparison of State expendi­ tures for the past biennium and, taken with the analysis of revenues referred to above, completes the fiscal picture for those who haven't time to give the subject the detailed study it deserves. It will not be possible in this report to reproduce all of the above mentioned bulletins, pamphlets, and other materials published by the Commission during the past biennium, but the charts illustrating their more salient features are present­ ed below, with a brief statement of their significance. Any further information desired will gladly be furnished by the Commission. Financial Statistics of Local Governments The annual publication of financial statistics of local sub­ divisions of government is perhaps the most important con­ tribution the Commission can make in the field of research. The practical value of such information, aside from its useful­ ness to the Legislature in the determination of state tax poli­ cies, is indicated by the low interest rate of 2.07% obtained on the $18,000,000 of funding bonds issued in 1939. Repre­ sentatives of companies purchasing most of these bonds spent several hours in the Research Division absorbing this infor­ mation, and frankly indicated their opinion that the improve­ ment shown in the indebtedness of local subdivisions, as re­ flected by the Commission's data, enhanced the value of the State's obligations. It is entirely probable that the savings in interest thus accomplished will exceed the entire cost of carrying on the Commission's research activities for years to come. Statistical data on local subdivisions for the fiscal year 1937-38 are contained in Bulletin 36. Similar data for 1938-39 are presented in Bulletin 38. The principal charts contained in the latter bulletin are reproduced in this Chapter, and speak for themselves. A list of these charts, their titles, and the pages on which they may be found are presented below. Any additional information desired may be obtained by writ­ ing the Commission. Chart 16 Cost of Local Government in Oklahoma by Type of Ex­ penditure, page 234. Chart 17 Cost of Local Government in Oklahoma by Type of Gov­ ernment, page 235. Chart 18 Cost of Local Government in Oklahoma by Function, page 236. SPECIAL STUDIES AND PROJECTS 227

Chart 19 Cost of County Government in Oklahoma, page 237. Chart 20 Cost of Cities and Towns in Oklahoma, page 238. Chart 21 Cost of School Districts in Oklahoma, page 239. Chart 22 Cost of Townships in Oklahoma, page 240. Chart 23 Revenue Receipts of Local Governments Classified by Source, page 241. Chart 24 Revenue Receipts of Local Governments Classified by Subdivision of Government, page 242. Chart 25 General Property Tax Levies in Oklahoma, page 243. Chart 26 Levies of the General Property Tax for General and Sink­ ing Funds, page 244. Chart 27 Reduction in Property Tax Delinquency in Oklahoma, page 245. Chart 28 Average Property Tax Rate per $100 Assessed Valuation, by Subdivisions of Government, page 246. Chart 29 Gross Debt and Gross Debt Less Assets of Local Govern­ ment in Oklahoma, page 247. Chart 30 Reduction in Gross Funded Debt of Local Governments in Oklahoma, page 248.

Analysis of Corporation and Individual Income Tax Returns An analysis of taxable income tax returns filed by cor­ porations and individuals is published annually by the Com­ mission. These data are to be found in Bulletins 35 and 37, respectively, and cover returns received in 1937 and 1938 on incomes received in the previous years. Income tax returns have been classified in three ways: (1) geographically, as to location of the taxpayer, (2) by size of taxable income, and (3) by occupation or business of the taxpayer. The essential data are contained in 9 charts pre­ sented in this Chapter, 5 of which relate to individuals and 4 to corporations. These charts, their titles, and the pages on which they may be found, are as follows: Chart 31 Number of Taxable Corporation Returns and Amount of Tax Reported in 1938, by Counties, page 249. Chart 32 Distribution of Corporation Returns and Tax Liability by Groups of Cities, page 250. Chart 33 Distribution of Corporation Returns, Taxable Income and Tax Liability, Classified by Size of Taxable Income, page 251. Chart 34 Distribution of Corporation Returns, Taxable Income and Tax Liability, Classified by Occupational Groups, page 252. Chart 35 Number of Taxable Individual Returns and Amount of Tax Reported in 1938, by Counties, page 253. Chart 36 Ratio of Taxable Individual Returns to Population, by Counties, page 254. Chart 37 Distribution of Individual Returns and Tax Liability by Groups of Cities, page 255. Chart 38 Distribution of Individual Income Tax Liability Classified by Size of Net Taxable Income, page 256. Chart 39 Distribution of Individual Income Tax Load Classified by Occupation of Taxpayers, page 257. 228 SPECIAL STUDIES AND PROJECTS

Analysis of Sales Tax Returns Sales tax returns are classified by counties and cities or towns, and by kind of business. This information is of con­ siderable economic value and is further useful in disclosing the amount of tax reported by each kind of business, which is of value to the Legislature in its biennial re-enactment of the sales tax as a means of paying old age pensions, aid to de­ pendent and crippled children, and to the blind. For example, the question of exempting food and various services always arises, and these statistics enable the Commission to advise the Legislature the amount of tax loss which will result from such exemptions. The amount of sales tax collected from each county dur­ ing the 1939-40 fiscal year is given in Table 89, along with various other tax collections, in Chapter VI. This information need not be repeated here. Sales tax collections in 1939-40, classified by principal business groups, are shown in Chart 40, on page 258. Detailed information regarding sales tax col­ lections, and use tax collections as well, are contained in an annual statistical bulletin, available upon request. * * * Analysis of Motor Vehicle Registrations An annual statistical report of motor vehicle registrations and amounts collected, by counties, is prepared and published by the Division of Research and Statistics. This report like­ wise contains motor vehicle excise tax collections classified by counties, all of which information is to be found in Tables 89 and 90, of Chapter VI. The average motor vehicle license fee per vehicle in 1939, classified by type of registration (i.e., by automobile, trucks, busses, tractors, etc.) has been expressed in chart form and will be found on page 259, hereinafter (Chart 41). * * * Analysis of Estates All estates on which tax was paid in 1939 have been clas­ sified and analyzed as to size, type of property, and county of decedent. This information is presented in detail in the follow­ ing chapter and need not be duplicated here. See Tables 94 to 97, inclusive. * * * Principles of State Tax Administration Reference has previously been made to one of our "Know Your Government" series entitled "A Discussion of Certain Principles of State Tax Administration and Proposed Solu­ tions of Inter-Governmental Tax Problems." The chart which depicts the difficulties of collecting state taxes on innumerable business transactions, many of which are in interstate commerce and are therefore immune to state SPECIAL STUDIES AND PROJECTS 229 sales taxes by virtue of the commerce clause of the Federal constitution, is presented on page 260 (Chart 42). The principal purpose of this pamphlet was to point out the necessarily limited effectiveness of State tax administra­ tion under the existing division of powers between State and Federal governments, to call attention to certain methods of overcoming these jurisdictional difficulties which have been found most effective and, if possible, to bring to light certain general principles of tax administration which are consciously or unconsciously followed by all State tax administrators. Based upon the illustration presented by Chart 42, this analysis proceeds with a discussion of the difficulties of col­ lecting business taxes at the various levels in the system of distribution, from the producer of raw materials through the manufacturer or fabricator and on down through the whole­ saler and retailer to the ultimate consumer. The summary of this discussion is reproduced below. Summary of Principles of State Tax Administration 1. Tax administration becomes increasingly difficult as the number of accounts increases, hence it is desirable from the administrative point of view that taxes on business be levied or collected at the highest point or level in the distributive system within the state. 2. The lack of coordination between political boundaries and the nor­ mal channels of business, which have developed in disregard of state lines, has become a serious handicap to state tax administra­ tion with the advent of taxes on or measured by business trans­ actions, or on income derived therefrom, and has forced the states to resort to numerous stratagems, expedients, and devices, which cannot be wholly satisfactory to the states and which at the same time constitute a serious burden on business enterprise. 3. Most states are so situated that selective sales taxes such as taxes on gasoline, liquor, beer, cigarettes, etc., must be collected from wholesalers or distributors, at which level the products first come to rest within the state, and are precluded by competitive disadvantages to local industry from the levying of these taxes in the form of ex­ cises at the place of manufacture, where administration would be relatively simple. 4. Handicapped as they are, states have found it expedient to employ the license system as an aid to tax administration, as well as a means of social control, and to secure cooperation from business men by compensating them for their services, as well as by exacting penalties for violations of law. 5. Where interstate commerce between outside manufacturers and local retailers short-circuits a tax which ordinarily is paid by local distributors or wholesalers, the situation is usually corrected (per­ haps in unconscious recognition of the principle enunciated in paragraph 1 of this summary) by moving the retailer upward one step in the system of distribution, defining him as a wholesaler, and requiring him to obtain a wholesaler's license and pay the tax on his out-of-state purchases. 6. The same remedy may be applied where the ultimate consumer purchases taxable merchandise, such as cigarettes, from without the state; or the law may merely require payment of the tax by the consumer without defining him to be a retail dealer or requiring a license, but the other would seem to be the more effective plan. 230 SPECIAL STUDIES AND PROJECTS

Thus, the exigencies of tax administration have caused states to create positive deterrents to interstate commerce. 7. To prevent evasion or avoidance of taxes levied upon and ordinarily collected from the ultimate consumer or user, which are most dif­ ficult of adequate enforcement, it has been found expedient in some instances to shift the tax liability to the vendor from whom collec­ tion is much simpler. This may be done in the case of contractors, professional people, repairmen, and others who sell service pri­ marily but use tangible materials in the process. 8. The chief reliance of the state tax administrator faced with an impossible task, and at the same time the best evidence of the impracticability of levying taxes too far down in the distributive process, is the device of tax exemption. This is to be found in the use tax upon consumers or users, and in the personal income tax, although other considerations may also argue for an exemption in the case of the income tax. 9. Thus, the science of state tax administration as it has developed under the rigid form of our federal-state division of powers, seems to be encompassed by the general rule that taxes should be levied so as to fall upon as few taxpayers as possible, subsequent shifting being relied upon to distribute the load to the consuming public; but where by the very nature of the tax this is impossible, and tax evasion or avoidance prevails, the condition may be remedied by shifting the impact of the tax to someone in privity with the tax­ payer who cannot so easily avoid it, or by force of law throwing the taxpayer into a different and more selective group on whom closer check may be had, and as a last resort, bowing to the in­ evitable but saving face by exempting those from whom collection of the tax is impossible or too costly. * * * Trends in State and Local Taxes from 1931 to 1939, Inclusive The second pamphlet of the "Know Your Government" series, previously referred to, is, in effect, a history of tax collections during the "tumultuous thirties." The chart which conveys this panorama of tax sources which support state and local governments in Oklahoma, and which shows graphically the rise and fall of tax revenues from various sources and the addition of new sources during the in­ tervening years is to be found on page 261. It is, in essence, merely a statement of the total tax bill presented to the peop'e of Oklahoma annually by their state and local governments, and does not purport to represent revenues from all sources, which would include fines, interest, income from publicly owned utilities, federal aid, and other such non-tax sources. Attention will be briefly called to the more significant as­ pects of the picture presented by Chart 43. Looking first at the aggregate of all taxes, it is seen that there was a decline from the total of $94,792,546.67 in 1931 to $74,153,856.45 in 1935. This was a reduction of 21.77% and represents part of the effect of the depression on state and local tax levies in the early thirties. From the low point in 1935, taxes began to increase, for a combination of reasons, until the high point of $104,928,165.60 was reached in 1938. The effect of the 1938 business recession on tax collections is observed in the SPECIAL STUDIES AND PROJECTS 231 decline to $98,404,311.04 in 1939. (Very little change oc­ curred in 1940, although data for 1940 do not appear on the chart.) Although complete data are not available, it may be said with reasonable certainty that the total tax bill of the State and its subdivisions in 1938 ($104,928,165.60) was very little, if any, greater than that for 1929 or 1930. But there was a substantial difference in the persons who paid it. Considering the further fact that many new functions and services have been undertaken by the State in recent years, such as payment of old age pensions, a greatly enlarged relief program, creation of the Tax Commission, Department of Public Safety, and other agencies, while all of the old and traditional functions have been continued, it is apparent that the people of Oklahoma are getting considerably more for their money today than they did in 1929 and 1930. One effect of the depression was that of bringing about a much greater degree of economy and efficiency in the operation of govern­ ment than was known in the flush years from 1920 to 1930. In 1931, the ad valorem tax levy of $68,944,000 constitut­ ed 72.73% of the state and local tax bill. By 1935 this had been reduced to $41,942,336 or 56.56% of the total—a re­ duction of 39.16%. Contributing factors were abolition of the state tax levy and that of townships, the 37% reduction in assessed valuations throughout the State, the lowering of constitutional limits on rates which may be levied by local subdivisions, and the constant agitation for tax relief on the part of property owners who, until the depression, had been bearing most of the cost of government in Oklahoma. Ad valorem tax levies have remained low because the in­ creased requirements of the common schools, beginning in 1935, were met by increased state aid, rather than by in­ creased ad valorem taxes. Most of the increases in state taxes shown in Chart 43 from 1935 to 1939 were used to finance in­ creased school appropriations, the increased relief load, and the social security program. So great have been the demands upon the State that, although state tax collections have in­ creased substantially since 1935, there still existed deficits of $8,000,000 in 1938, $10,000,000 in 1939, and approximately $7,0C0,000 in 1940. One of the more significant aspects of the picture pre­ sented by Chart 43 is the relatively greater role being played by the State government in the financing of governmental ac­ tivities in Oklahoma. In 1931 the State collected but 27.27% of state and local taxes; by 1938 the State was collecting 58.45% of the total. Another important aspect of this picture is that of equity in the tax system. It is almost self evident that the state and local tax system has become much more equitable in recent 232 SPECIAL STUDIES AND PROJECTS years with the levying of a variety of taxes on diverse classes of taxpayers, than was the case when a large part of the bur­ den fell upon the owners of tangible property which could not be hidden from the assessor. For instance, the income tax now reaches adequately those who receive large incomes from oil production or other sources, who formerly paid little or no tax for the support of government; and the sales tax now exacts at least a small payment from all citizens, many of whom formerly made no contribution whatever for the benefits they received from government. One of the principal effects of this increase in number and variety of taxes has, therefore, been to place many more shoulders to the wheel, with the result that it has been kept moving despite the new loads heaped upon it. In this levying of new taxes Oklahoma is not unique. All other states have felt the same necessity to supplement de­ clining property tax revenues with various special taxes, par­ ticularly since the inception of the Federal social security pro­ gram. * * * Expenditures of State Government During the Biennium Of the great variety of subjects about which the Com­ mission receives requests for information, none is in greater demand than data on the cost of government. The cost of local government is covered in the charts reproduced in this Chapter from Bulletin No. 38. The expendi­ tures of State government for the past biennium have been treated in our Know Your Government Series (No. 8), the table and charts from which are to be found on pages 262 to 264. State expenditures have been conveniently grouped into a few major classifications so as to present them in as simplified a form as possible. Table 85 is, in essence, an abstract of the State Auditor's report. The expenditures shown represent warrants issued, without regard to when the money may be collected with which to pay them, or the source of such money. All expenditures are comprehended in this table, whether the funds were derived from revolving funds, Federal aid, earn­ ings of state-owned lands or other property, fees and licenses collected by state departments and institutions, or from state taxes. Total state expenditures in 1938-39 amounted to $86,- 463,014.54. This was reduced to $80,331,224.18 in 1939-40, largely as the result of economies effected by the Seventeenth Legislature in 1939. This represented a reduction of 7.09%. Chart 44 and Chart 45, following Table 85, show graphically for the last two fiscal years where state moneys are spent, and the reduction made in each major classification. Looking briefly at Chart 45, relating to 1939-40, it is seen that the SPECIAL STUDIES AND PROJECTS 233 three items of highways, social security and relief, and edu­ cation accounted for 80.20% of the total. Moneys returned to local subdivisions for schools, roads, and soil conservation, and to individuals in the form of aid to the needy aged, blind, dependent and crippled children, as well as for direct relief, totaled $43,576,571.06, or 54.25% of the grand total. Expenditures for the normal functions of state government, properly speaking, are little or no greater than they were ten years ago. The following table indicates where the bulk of state moneys are now being spent and, at the same time, the reason for the great increase in state taxes in recent years. Percent of Amount Total State Amount Returned Fiscal Year Returned Expenditures To Total 1932-33 $ 9,476,265.95 $38,854,296.16 24.39% 1933-34 14,622,762.07 42,680,142.41 34.26 1934-35 17,134,105.36 45,964,227.57 37.28 1935-36 21,068,797.20 53,272,405.82 39.55 1936-37 32,274,829.17 76,609,884.13 42.13 1937-38 44,982,636.22 87,016,246.39 51.69 1938-39 44,285,821.74 86,463,014.54 51.22 1939-40 43,576,571.06 80,331,224.18 54.25 These facts, when analyzed, provide the answer to the questions of the business man who has been preoccupied with his own affairs and has not been able to understand why taxes have increased or what has been done with the money. They also indicate where reductions must be made in order to balance the state budget. CHART 16 COST OF LOCAL GOVERNMENT IN OKLAHOMA BY TYPE OF EXPENDITURE - FISCAL YEARS 1931-32,1934-35,1935-36,1936-37,1937-38 & 1938-39 TOTAL COST $88,375,000 (100%) TOTAL COST TOTAL COST TOTAL COST TOTAL COST $80,197,756 $79,988,672 $78,744,772 $77,820,294 (100%) (100%,) (100%) (100%) TOTAL COST $68,224,759 (100%)

OUTLAYS $12,996,472 (19.05%)

\\V\\\ 'INTEREST $10,583,083 (.5.51%)

931-32 1934-35 1935-36 1936-37 1937-38 1938-39 CHART 17 COST OF LOCAL GOVERNMENT IN OKLAHOMA BY TYPE OF GOVERNMENT FISCAL YEARS 1931-32,1934-35,1935-36,1936-37,1937-38 & 1938-39 TOTAL COST $88,375,000 ? (100%)

TOTAL COST TOTAL COST CO TOTAL COST TOTAL COST $80,197,756 $79,988,672 $78,744,770 $77,820,294 (100%) (10 0%) (100%) (100%) S5 Q I—I > X SCHOOL CHOOL SCHOOL m DISTRICT: 5TRICTS DISTRICTS i-3 $34,815,1 10^ $38,580,425 $40,255,068 (44.74%) (50.32%J X X t—i X OI> z X CITIES X & TOWNS CITIES i. TOWNS X $22,906,9I7N C29. $22,083,809 (27.54%) c \ H o OI

1931-32 1934-35 1935-36 1936-37 1937-38 1938-39 re 236 SPECIAL STUDIES AND PROJECTS

CHART 18 COST OF LOCAL GOVERNMENT IN OKLAHOMA BY FUNCTION FISCAL YEAR 1937-38 COMPARED TO FISCAL YEAR 1938-39

SCHOOLS 1937 $31,808,007 1938

$12,893,888 $12,316,193 NTEREST $8,255,762 $7,705,099 HIGHWAYS $8,610,711 $8,437,796 GENERAL GOVERNMENT $6,536,560 $6,593,033 ROTECTION TO PERSON & PROPERTY $4,350,954 $4,295,319 'ERATION & MAINTENANCE OF UTILITIES $4,050,898 $4,033,157 CHARITIES , HOSPITALS & CORRECTIONS $ 1,835,701 $ 1,900,275 HEALTH & SANITATION $752,913

RECREATION

LIBRARIES 1937 1938 AGRICULTURE 1937- $239,200 1938-39 i $345,167

TOTAL COST 1937-38 $80,197,756 1938-39 $79,988,672 CHART 19 COST OF COUNTY GOVERNMENT IN OKLAHOMA FISCAL YEARS 1931-32,1934-35,1935-36,1936-37,1937-38,4 1938-39

TOTAL COST $23,432,000 (100%)

OUTLAYS $4,463,000 TOTAL COST 09.13%) TOTAL COST TOTAL COST TOTAL COST $18,834,707 $19,193,047 $18,806,227 C100 "/oi $18,826,182 CI 0 0 %) (10 0%) CI00°/o) TOTAL COST $16,812,671 f!00%) OUTLAYS $2,686,553 (15.98%) AWWV .INTEREST^ $2,366,208- 07%) \ X

931-32 34-35 1935-36 1936-37 1937-38 1938-39 CHART 20

COST OF CITIES AND TOWNS IN OKLAHOMA FISCAL YEARS 1931-3 2,1934-35,1935-36,1936-3 7,1937-38,8.193 8-39

TOTAL COST TOTAL COST $24,085,333 $23,855,000 : 100%) TOTAL COST (I 0096) $22,906,917 TOTAL COST ( 100%) $ 22,083,809 TOTAL COST OUTLAYS Cl00%) OUTLAYS $20,953,320 TOTAL COST 4 5,124,000 ( 100%) i 8,755,191 (21.48%) (36.35%) OUTLAYS $20,332,549 $^7,095,337 OUTLAYS (100%) (30.97%) $5,721 ,723 OUTLAYS .( 2 5.91%) $ 6,591,970 (3I.4 6%1

INTEREST '$• 3,447,061 N ^Xx (15*1%) \

1931-32 1934-35 1935-36 1936-37 1937-38 1938-39 CHART 21.

COST OF SCHOOL DISTRICTS IN OKLAHOMA FISCAL YEARS 1931-3 2,193 4-35,1935-36,1936-3 7,1937-38,8.193 8-39

TOTAL COST TOTAL COST $40,255,068 $38,580,425 (100%) (100%,) TOTAL COST OUTLAYS $34,815,111 $4,399,238 (100%) (l 1.41%)

CURRENT [OPERATING-! . EXPENSE _ 631,433,353! (a-t.60%1 r

1931-32 1934-35 1935-36 1936-37 1937-38 1938-39 CHART 22

COST OF TOWNSHIPS IN OKLAHOMA FISCAL YEARS 1931-32,1934-35,1935-36,1936-37,1937-388.1938-39 TOTAL COST $3,674,000 (100%) OU TLAYS w $644,000 x (I7.5 3r„) aX >i—i x w H3 X X I—I X in >

X X X TOTAL COST $ 905.220 o (100%) e-i TOTAL COST TOTAL COST $ 6 7 4,0 4 9 $725,295 TOTAL COST X (100%) a (100%) $574,873 hi OUTLAYS (100%) $ 313,266 OUTLAYS in (43.19%) $159, 37 I \ (27.72% I INTEREST WWV $466,236 \ •. INTEREST > $ 4I2.029\ (69.17%) (56.81%) \ \\\\\V 931-32 1934-35 1935-36 1936-37 1937-38 1938-39 SPECIAL STUDIES AND PROJECTS 241

CHART 23 REVENUE RECEIPTS OF LOCAL GOVERNMENTS CLASSIFIED BY SOURCE

FISCAL YEAR ENDING JUNE 30,1939*

TOTAL RECEIPTS $82,473,693.36 (100%^

AS SHOWN BY BUDGETS OF LOCAL GOVERNMENTS FILED WITH STATE AUDITORS OFFICE. 242 SPECIAL STUDIES AND PROJECTS

CHART 24

REVENUE RECEIPTS OF LOCAL GOVERNMENTS CLASSIFIED BY SUBDIVISON OF GOVERNMENT

FISCAL YEAR ENDING JUNE 30,1939*

TOTAL RECEIPTS $82,473,693.36 TOWNSHIPS (100%) $855,383.21 0.0 3%) >

SCHOOL DISTRICTS $ 40,698,649.16 (4 935%) _^»

AS SHOWN BY BUDOETS OF LOCAL GOVERNMENTS FILED WITH THE STATE AUDITORS OFFICE CHART 25 GENERAL PROPERTY TAX LEVIES IN OKLAHOMA FISCAL YEARS 1931-32, 1934-35, 1935-36 , 1936-37, 1937-38, 1938-39 , & 1939-40

TOTAL LEVY $ 63,944.000 (l 00%)

- -SCHOOL TOTAL LEVY fDISTRICTS" TOTAL LEVY $29,454,000 $42,811 ,773 (100%) $ 4 1,488,773 1" (42.7?,;) :; (100%)

— SCHOOL — £$1 DISTRICTS - SCHOOL — "- SCHOOL _ SCHOOL DISTRICTS SCHOOL _ 3 20.685,11 8 " DISTRICTS m • DISTRICTS . DISTRICTS " DISTRICTS -$21,670,516 . (46.9?i) — (50.3 %1 " $ 22,523,156 $ 22,62 5,2 81 $ 22.019,76 0 $ 20,499,407 - (51.7%-) - - (52.8%-) - (4 8.0%-) - ~ (53.07 »„-)

937-38 1938-39 939-40 244 SPECIAL STUDIES AND PROJECTS

CHART 26 LEVIES OF THE GENERAL PROPERTY TAX FOR GENERAL AND SINKING FUNDS

FISCAL YEARS 1934-35,1935-38,193 6-37, 1937-38,1938-39 & 1939-40

TOTAL LEVIES 1934-35 B $ 41, 942 ^^7^

1935-36 • $44 133 341 M

1936-37 Pi $43 035 16 1 Hfi

1937-38 Bf$ 43 593 6oTjH

I 938-39 •£T$ 42 81 1 773lH

1939-40 $ 41 ,488,7 731

LEVIES FOR GENERAL PURPOSES

SINKING FUND LEVIES CHART 27 REDUCTION IN PROPERTY TAX DELINQUENCY IN OKLAHOMA FISCAL YEARS 1932-33 TO 1938-39 TOTAL TAXES LEVIED $51,243,203 ( 100%) TOTAL TOTAL TOTAL TAXES LEVIED TOTAL TAXES LEVIED TOTAL $44,133,341 TAXES LEVIED TAXES LEVIED TAXES LEVIED (l00%) $43,035,161 $43,593,601 $42,81 1,773 DEL1NQUE $41,942,337 (100%) (100%) (100%') «.T CLOSE OF (100%) FISCAL YEAR DELINQUENT $ 2 7,093,4 9 9 DELINQUENT DELINQUENT AT CLOSE OF DELINQU AT CLOSE OF AT CLOSE OF FISCAL YEAR AT CLOSE OF FISCAL YEAR FISCAL YEAR $ 12,703 ,101 FISCAL YEAR $1 1,478,526 $ 9,090,137 (28.78^) $12,176,681 (26.33%-) (21.23%) (28.29%)

934-35 93 5-36 1936-37 1937-38 938-39 246 SPECIAL STUDIES AND PROJECTS

CHART 28

AVERAGE PROPERTY TAX RATE PER $100 ASSESSED VALUATION, BY SUBDIVISIONS OF GOVERNMENT FISCAL YEAR ENDING JUNE 30,1940

TOTAL OF ALL SUBDIVISIONS TOTAL Bi$3.7lBB

GENERAL y///////y^ $2.37 SINKING $1.34

COUNT Y GOVERNMENT TOTAL 1 94*-

GENERAL j 7 2*-

SINKING 2 24-

CltlES &. TOWNS $l TOTAL W 1J GENERAL IP^ SINKING $1.47

SCHOO L DISTRI TOTAL $2.00

GENERAL y//y^^ $1.53

SINKING 474-

• AVERAGE TOWNSHIP RATES NOT COMPUTED BUT ARE INCLUDED IN TOTAL OF ALL SUBDIVISIONS . SPECIAL STUDIES AND PROJECTS 247

CHART 29

GROSS DEBT AND GROSS DEBT LESS ASSETS OF LOCAL GOVERNMENT IN OKLAHOMA

FISCAL YEAR ENDING JUNE 30,1939

TOTAL $157,773,759 FLOATING (100%) DEBT $ 9,769,862 ^ (6.19%) /*

TOTAL $ 94.010,205 FUNDED FLOATING (100%) DEBT $ 1.042,699 fwk $ 148,003,897 (1.11%)/ [ (93.81%) /*

FUNDED DEBT $92,967,506 1 (98.89%) ,r-HI

GROSS DEBT GROSS DEBT LESS ASSETS

1 1 CHART 30 REDUCTION IN GROSS FUNDED DEBT OF LOCAL GOVERNMENTS IN OKLAHOMA FISCAL YEARS 1931-32 TO 1938-39

TOTAL TOTAL 5203,453,000 f 197, 106,149 (100%) (100%)

TOTAL 70,401,302 TOTAL (I00%1 $161, 699,654 TOTAL ? (100%-) $ 154,861,375 TOTAL > 000%) $14 8,003,897 ? (100%)

SCHOOI DISTRICTS SCHOOL — 47, 182, 17 . DISTRICTS - $45,395,869 .(30.47%->; _ (30.67%) -

1931-32 936-37 937-38 938-39 CHART 31 NUMBER OF TAXABLE CORPORATION RETURNS AND AMOUNT OF TAX REPORTED IN 1933, BY COUNTIES (AS SHOWN BY 2,839 RETURNS FILED IN 1938 ON 1937 INCOMES)

-pa T $333.72 I 16 #3,063.47 $99,872.81.J|7,277.61 » g| j$2,065.3^ r~^ K,i

for2 i\ |$1, 336.50 3 844.. 06\ 5 i|47,938.42 >? r 2,460.41 6<~"V | J "«|$1,8 97.131 • \ O fe480.02J $557.01 I j$ 1,934.16-^ | mi ^ I V i—1 -mar1 2 8 T^ L^HT^-T^Ti \ > $15,2 72.24 1"J STT \ §1,225.93 11 K^ 32 j I | 8 T«1,533.79) \ m 2, 782. 7' 16 1 '. H P 2 69.324 §6,925.52 X 1. 85 X 19 |3, 51 0. }™3Sr l?3,485.9eL 3 6 > 4\\ .55^-- • $4,784.83 j 15 ___T l X ji j^! ~ - F _!$-7,5l7.8 0 ,594.47! j h j^-^—1 N 2 \ in laBBBBa—Jjpq 8 i J 4 ^>-^2 37.18 \ > 12 $2,625.65 26 ! $1,979.00j j 24 t> i°! [gsr? Lr-^ u674.8irJ^ X j -pg^~' ZT=S>» - $4, 375.77] X 6 V^l «t - » 2 7 2 :J X $2,2 4 7.90-' _....^-^'-l * 813,183. 66 $113.50^ 13 | < "™" 16 31 |.„.M_ » $4,300.88; o _,$3,993.50 144,662.961"*' [353-) taSXTrSS —I X I -IK (---] $7,004.30 16 35 ^$5,043,48/ 9 ' . I3 X-. 6304. 13 o 899 97 -,j\ .^$3, 02 6. 0Ck-,„„ ^ - jl$_2i491.63^' " to \ 1 10 h $660.32 j $225.10 i$ 2 9 , 5 5 3 . 5 5 ~\__ [$l,ai 7. Ill $1,001.02 ! -—' l$1,100.7lU— 360.64/ 12 $1,107.83 l •p- ^ -~j--- |«—" J \yOW 25, \J£#4 ,232.05, ;°^r N j$51?.79 j $564.86 j $315.24 j U MJ to 250 SPECIAL STUDIES AND PROJECTS

CHART 32

DISTRIBUTION OF CORPORATION RETURNS AND TAX LIABILITY BY GROUPS OF CITIES CLASSIFIED BY POPULATION

AS REPORTED IN 1938 ON 1937 INCOMES

o°/0 POPULATION NUMBER TAX OF RETURNS LIABILITY SPECIAL STUDIES AND PROJECTS 251

CHART 33

DISTRIBUTION OF CORPORATION RETURNS TAXABLE INCOME AND TAX LIABILITY CLASSIFIED BY SIZE OF TAXABLE INCOME

AS REPORTED IN 1938 ON 1937 INCOMES

TAXABLE TAX INCOME LIABILITY REPORTED REPORTED 252 SPECIAL STUDIES AND PROJECTS

CHART 34

DISTRIBUTION OF CORPORATION RETURNS TAXABLE INCOME AND TAX LIABILITY CLASSIFIED BY OCCUPATIONAL GROUPS

AS SHOWN BY 1938 RETURNS ON 1937 INCOMES

ALL OTHER CORPORATIONS

0% '— NUMBER TAX OF LIABILITY RETURNS REPORTED CHART 35 NUMBER OF TAXABLE INDIVIDUAL RETURNS AND AMOUNT OF TAX REPORTED IN 1938, BY COUNTIES (As SHOWN BY 51,235 RETURNS FILED IM 1538 ON 1937 INCOMES)

fSS 263 ..$7,494.21 136 1,920 $766.79 ; 5 , 2 7 1 . 2 2 |§74, 47 6 . 04-J

^ .£19, 644. 3 2 i i 183 r\> hd ""V) H I$5,13 6.9 0! ?/ 252 l_ N 8, 840. 55j 7 0 "-A. a $919.11 * ° h" s i & \ 1—i ,o i i 6 , 3 7 5 . 93-1 888 > ,819, -jjsr--™- 872 — j— I^rl5 i^^JU^^n ^ I $18,032.24 , 1™\- I .7% LO S\ r U 58 $1,17 5.4: 0 466 <'_ | 871 -sJ. 7 »- )--\ V ..g.SoWss^OZ.SlT^ it 2 5, 637^X^^61.43^ j-in I m £ , H cj 241 18 308 U ** I |»9,$ 9 ,6 6 84.2fc=7. 8 4 . 21] - Soi , , ' „ i 1 3 6 . 4 5 ,179.29 1 _J 61.5 13,2 00 ! 158 I—,«» iM,!,;tJ ' , H :A™° !$1 9, 082. 8 4 $779,054.67! j»7 pc? 73 S j""'"5"" 01 s$437.21 \ 51 7755 8 > o [1 r_ j^T^lh L§/' 7 7 5-^U" 48 8 V^ $1,45 3.60 $1 , 39 0.24 $3 44.31 pA«» X X f 54 ? 155 £ ~£ M02 ^2. «. |S ~^ 407 I""""*" X : 1 32 181 »«"- -~|$834.9^*s ,202.43_L I m* $4,473. 0-7~-T'V- e -1 J2 ! | 1 7, 5 7 2.2i J 3 1 o 30 \ r ] I ™* 1 £ r~~7To h7044 L5J 1*430.51^,020. K ,1*1 O 185 I 532 J.84 1 I 8 5 5.91] J "f4,073.98/ 55 C/2 ]$21 , 349 7 6 !"""" I$2 , 1 1 5, 09 Pf " |_ J 34 54 's-^—^/\? 1I/ 7O 6 (j—' 5 04.7 2 $1,294.75 %6, 014. 09L?"" .] 62 682.42 •"'" 902 j§1,373.88J I .. $e $2,002.40 ^ i 6, 9 21.7 gpL^r-v jin,;- 63, 633.09 h^~ ",'~l»i.W 1e8 U1>8°.9-92 TV""^ ..T21 "T ~L/"~^f»j^' * <'^ ^$10,975.84 .~r J24.45 $2,824.26 $367.00 j J" N V ~*w K5 on CO CHART 36 RATIO OF TAXABLE INDIVIDUAL RETURNS TO POPULATION (As SHOWN BY INCOME TAX RETURNS FILED IN 1938 ON 1937 INCOMES)

| I j 1 TO 5 1 M T0 ! 1 TO 78 V- 66 ! 1 TO 76 Ko 58 122 I 151 Lr-L h" 71 1 TO \ 1 TO I 1 TO 1 TO X 34 ; 62 119 1 TO O 1 TO r C ,7; " \ i—i 21 1 H> 3555 "X E±_ TOT %JL.__J F " i.. T rrr r • " M TO 4 ! T0 I 1 \ 1 TO TO' 1 TO 1 TO I 100 .jJ_392 ^ 152 j TO . 7 4 IS5S5 486 \ OI 155 j 1 TO CI 10 bi=r ! eg 1 TO 52 UKSH— 847 1 TO P5" ! 4 9 19 J 1 TToO h| >-—•-»— 1 VI i T< a :—I P*=ss~T-JMi91 I.J 1 To' J" X 1 TO 1 TO in 377 a 1 T0 289 i i TO i 1 TO 1 TO 1 ,_-/ ' iai» > —1 "4 I 1 T ^42 j 76 j TO ,J , TQ Ivr-T H 579 I X 1 TO TO ^ • - I 144 ( 1 TO n-Lr-H , T( 401 X ' °""' I, 7 1 TO 21 8 ,y- 125 1 TO rJ - 1 T0 _-,^7 204r3KKSS • v -r-, I ! 1 TO 1 TO o 487 pcSST V-, 1 TO | H- en 185A-— j--J 3 3 r~1 TO j*™" H 1I 6T 7O' JUTJ 108 P O "1 1 TO H *--/>\( 1 TO k- 1 TO 273 .72 142 '-] 1 T( 4 2-7 L 1 TO -^ 576 / 1 TO 1 72 Ti rVi^i ro'"T"i ,o'i\y''^^/^::J N ""> \ io4 i 54s i ' \i -J SPECIAL STUDIES AND PROJECTS 255

CHART 37

DISTRIBUTION OF INDIVIDUAL RETURNS AND TAX LIABILITY BY GROUPS OF CITIES CLASSIFIED BY POPULATION AS REPORTED IN 1938 ON 1937 INCOMES

-a ioo%

o% POPULATION NUMBER OF RETURNS 256 SPECIAL STUDIES AND PROJECTS

CHART 38

DISTRIBUTION OF INDIVIDUAL INCOME TAX LIABILITY CLASSIFIED BY SIZE OF NET TAXABLE INCOME

AS REPORTED IN 1938 ON 1937 INCOMES

100% 100% 25,000 AND OVER

60% -rj

TAX LIABILITY REPORTED SPECIAL STUDIES AND PROJECTS 257

CHART 39

DISTRIBUTION OF INDIVIDUAL INCOME TAX LOAD CLASSIFIED BY OCCUPATION OF TAXPAYERS

AS REPORTED IN 1938 ON 1937 INCOMES

0%'— NUMBER OF RETURNS 258 SPECIAL STUDIES AND PROJECTS

CHART 40

DISTRIBUTION OF SALES TAX COLLECTIONS BY PRINCIPAL BUSINESS GROUPS

FISCAL YEAR 1939-40 SPECIAL STUDIES AND PROJECTS 259

CHART 41 AVERAGE MOTOR VEHICLE LICENSE FEE BY TYPE OF REGISTRATION 1939

BUSSES ^LEL^3I

NEW CAR DEALERS' $25.00 LICENSES

INDUSTRIAL $19.05 TRACTORS

TRUCKS $17.33

TRAILERS $14.78

TEMPORARY $6.33 LICENSES

AUTOMOBILES $5.76

MOTORCYCLES $5.05

USED CAR DEALERS' $5.00 LICENSES

FARM $2,80 TRACTORS

SPECIAL $2.78 PERMITS

PUBLIC $1.03 VEHICLES

NOTE: SPECIAL MOBILE EQUIPMENT LICENSES AVERAGED 4201,75 PER VEHICLE; MOTORCYCLE DEALERS LICENSE,$25.00; PRIVATE TRAILERS .$ 1.05 ; COMMERCIAL TRAILERS ,$ 27.47 ; HOUSE TRAILERS,$8.51 . ENS OS CHART 42 O CHART ILLUSTRATING COMPLEXITY OF DISTRIBUTIVE SYSTEM AND DIFFICULTIES OF STATE TAX ADMINISTRATION

PRODUCER OF NATURAL RESOURCES OI X XA O > X Oi ^3 X d HI—I 01 > d oW H O 02 SPECIAL STUDIES AND PROJECTS 261

CHART 43 TOTAL TAX BILL OF STATE AND LOCAL GOVERNMENTS BY PRINCIPAL SOURCES OF REVENUE FISCAL YEARS 1031 TO 1939 TABLE 85 Expenditures of State Government for the Past Four Fiscal Years

Percent Increase or Decrease* From Amount Expended 1936-37to 1937-38 to 1938-39 to PURPOSE OF EXPENDITURE 1936-37 1937-38 1938-39 1939-40 1937-38 1938-39 1939-40 in State Educational Institutions $ 7,185.508.61 7,207.882.84 $ 9,047,184.22 $ 6,743,570.36 •31 % 25.52 % 25.46%* X Departments of State Government 4.777.374.73 7,030,454.88 6,906,888.19 5,657,297.59 47.16 1.76* 18.09* X Hospitals 2;650,765.86 3,125,384.91 3,519,934.90 2,889.431.00 17.90 12.62 17.91* Penal and Eleemosynary Institutions 2,004.935.67 2,642,498.90 2,095,587.80 1,554,761.58 31.80 20.70* 25.81* o State Homes 377,639.46 427,680.38 376,264.63 303.928.68 13.25 12.02* 19.22* I—I Regulatory Hoards 8,549.21 9,519.18 11.829.97 44,046.37 11.34 24.27 272.33 Legislative Expenditures 526,436.77 76.248.31 323,167.59 27,336.33 85.52* 323.84 91.54* > Judicial Expenditures 465,888.34 543,116.69 553,036.08 492,812.46 16.58 1.83 10.89* X Miscellaneous Expenditures 206,105.28 207,816.41 886,320.85 29,803.08 .83 326.49 96.64* Unemployment Compensation Payments 2,820,995.30 3,629.213.05 100.00 28.65 in State Debt Service ... 7,739.092.08 2.495,163.71 1,602,349.40 1,150.984.69 67.76* 35.78* 28.17* C State Highway Commission 18,392,758.95 17.394,001.87 14.033,633.87 14,231.467.93 5.43* 19.32* 1.41 X Citv and County Highways 6,756,232.58 8,518,738.29 8.166,389.43 8,153,960.09 26.09 4.14* .15* I—I Direct Relief 3,054,717.34 4,411,915.11 1,798,090.85 1,232,552.02 44.43 59.24* 31.45* X Assistance to Aged, Blind, and Crippled and m Dependent Children 8,495,454.10 16,242,336.50 18,176,695.41 19,596.970.40 91.19 11.91 7.81 Soil Conservation 112,018.38 124,618.22 100.00 11.25 > Aid to Common Schools 13,968,425.10 16,683,488.41 16,032.627.67 14,468.470.33 19.44 3.90* 9.75* X X TOTAL : $ 76.609.884.13 87,016,246.39 I 86,463.014.54 $ 80,331,224.18 13.58' .64%* 7.09%* X c Federal Aid Included In Above Expenditures X Highways $ 8.387.581.17 5.257,776.45 3.748,296.39 2,644,939.22 37.31 %* 28.71 ' 29.44 %•• c Social Security 3,760,148.59 5,403.618.87 8,586,658.42 8,568.695.05 43.71 58.90 .21* Construction of Buildings. 1.205.494.33 '170*908.10 446.387.78 689.629.32 85.82* 161.18 54.49 in Unemployment Compensation Administration 252.678.06 687.538.52 689;826.56 100.00 172.10 .33 TOTAL .-. $ 13.353.224.09 $ 11,084.981.48 13.468.881.11 $ 12,593,090.15 16.99%* 21.51 6.50%= SPECIAL STUDIES AND PROJECTS 263

CHART 44

EXPENDITURES OF STATE GOVERNMENT IN OKLAHOMA CLASSIFIED BY PURPOSE OF EXPENDITURE

FISCAL YEAR 1938-39

"ALL OTHER STATE E XPENDITURES " INCLUDES HOSPITALS, PENAL AND ELEEMOSYNARY INSTITUTIONS, LEGISLATIVE, JUDICIAL, STATE HOMES, REGULATORY BOARDS, AND MISCELLANEOUS EXPENDITURES.

AMOUNTS " RETURNED TO LOCAL SUBDIVISIONS" INCLUDE ADMINISTRATIVE COSTS INCIDENT TO DISTRIBUTION THEREOF. 264 SPECIAL STUDIES AND PROJECTS

CHART 45

EXPENDITURES OF STATE GOVERNMENT IN OKLAHOMA CLASSIFIED BY PURPOSE OF EXPENDITURE

FISCAL YEAR 1939 -40

"ALL OTHER STATE EX PENDITURE s" INC LUDES HOSPITAL S , PENA L AND ELEEMOSYNARY INSTITUTIONS , LEGISLATIVE , JUDICIAL, STATE HOME S , REGULA TORY BOARDS,AND MISCELLANEOUS EXPENDITURES. CHAPTER VI

Miscellaneous Activities and Information

The material contained in previous chapters has been limited rather strictly to the subject matter stated in the chapter titles. In addition to the data in the first five chapters there is much information of a miscellaneous nature, some of which is entitled to space in this report. Such phases of the Commission's work as the collection of delinquent taxes, the work of the Legal Division, the dis­ tribution of sales, use, gross production, motor vehicle license and excise taxes by counties, exemptions and refunds of tax on gasoline used in agriculture and aviation, and a mass of material on number of licenses issued, renewed, cancelled, etc., are all of sufficient interest and importance to justify their inclusion in a separate chapter. Delinquent and Additional Tax Collections The tax collection data contained in Chapter II represent total tax collections from all sources without distinction as between taxes currently due and taxes which have been de­ linquent for some time. Delinquent and additional taxes and penalties collected in the field by the Commission's representa­ tives are specifically set forth and analyzed in Table 86, on page 278. In addition to these amounts a large volume of de­ linquent and additional income tax has also been collected. This is shown in Table 87. Both of these statements will be briefly analyzed here. Good tax administration demands a field organization specially trained in the uniform co'lection of the various ex­ cise taxes reportable to the Oklahoma Tax Commission. These men are not merely "enforcement officers" authorized to see that taxes are paid, but must be qualified to audit, or examine, whatever records the taxpayer may possess and have a thorough knowledge of all revenue requirements and statu­ tory provisions. The Commission has raised the standard of these qualifications. It believes its attainments justify fully the development of this highly important and specialized activity. The present field examining force, consisting of approxi­ mately 110 persons (the number varies from time to time to meet seasonable demands), collected the sum of $5,034,326.09 during the 1939-40 fiscal year. Of this sum, $3,183,487.76 was tax currently due which taxpayers found more convenient to pay to our field representatives than to report by mail to the central office. Delinquent tax collections amounted to $1,369,421.63, 265 266 MISCELLANEOUS ACTIVITIES AND INFORMATION additional taxes totaled $357,178.02, and penalties charged under the law came to $124,238.68. The aggregate of all de­ linquent and additional tax and penalties collected by our auditors and accountants working out of the district offices amounted to $1,850,838.33. This represents revenues which probably would never have been otherwise received. What did the great amount of auditing and checking represented in these additional revenues cost the State? The cost of field auditing and collecting for 1939-40 amounted to $278,706.14 (see Chapter III). This was 15.06% of the additional and de­ linquent tax and penalty produced, which is a reasonable per­ centage in any business, public or private, in the collection of bad debts or slow accounts. The amount collected by field auditors has been classified by kind of tax in Table 86. In the sales tax alone $1,848,368.10 was produced, of which $1,087,288.96 represented additional and delinquent tax and penalty. This sum, added to Federal aid, will pay old age pensions to a good many old folks. Field auditing and investigation may either be carried on with each tax considered as a separate unit to which certain individuals give all their time, or with an organization in which all field employees are trained and qualified in the ad­ ministration of all the various taxes. This Commission employs the latter system primarily because it is less costly. There is no good reason why one auditor should call on a business one day with respect to the sales tax, to be followed in a day or two by another who is auditing for the cigarette tax, and later on by a third representative checking the beverage license and tax. This involves unnecessary expense and creates a poor im­ pression on the taxpayer, as well. The system of field enforce­ ment which tends naturally to evolve in the course of time, and the one found most effective by the Commission, is that of having a staff capable of understanding the intricacies of all the tax laws so that when they call on taxpayers each one can attend to all of the Commission's business then and there. The Commission feels that as a result of its efforts, and the Commission's work of prior years, a wholesome respect for the State and its tax administrative agency has been instilled in the public consciousness. State taxes are no longer some­ thing either to be paid or ignored by the taxpayer at will. The citizen who chooses to ignore his tax liability to the State today may feel reasonably certain that the omission will be noticed and that he will ultimately have to pay not only his tax but a penalty as well. This feeling of the inevitability of the payment of taxes levied by the State has done much to improve what is called "taxpayer morale." The conscientious citizen who voluntarily pays his tax feels, and with reason, that the same levy is be­ ing collected impartially from all alike, and consequently does not think that he is being singled out and imposed upon. No MISCELLANEOUS ACTIVITIES AND INFORMATION 267 tax is just which is not properly administered, and an adequate enforcement of all tax laws, while more expensive than a mere "desk" administration, is thoroughly justified on this account if for no other reason. * * * Table 87, on page 279, contains data on the assessment and collection of delinquent and additional income taxes from 1931 to 1940, together with a statement of the amount of in­ come tax liability voluntarily reported by all taxpayers. Section A of this table discloses that for the taxable years 1931 to 1940 the sum of $32,608,003.09 was voluntarily re­ ported by income taxpayers. Section B shows that in addition to the tax liability voluntarily admitted, the auditing of re­ turns has resulted in the collection of $9,302,408.28 and in the assessment of $2,145,521.51 more which is in process of collec­ tion. Thus, the additional tax collected, and in process of col­ lection, amounts to $11,447,929.79, or 35.11% of the tax vol­ untarily reported. And the auditing of 1938 and 1939 returns will disclose much more tax due. These comparisons are pre­ sented graphically in Chart 46, on page 280. * * * Income Taxes Paid by Individuals and Corporations Income tax collections reported in Chapter II are classi­ fied by Acts under which the taxes were due. A classification as to taxes reported by corporations and individuals is equally desirable, and will be found in Table 88, on page 281. Of the $7,143,605.28 received in 1938-39, individuals re­ ported $2,485,644.23 and corporations reported $4,657,961.- 05; of the $6,341,871.94 collected from this source in 1939-40 individuals reported $2,424,054.58 and corporations reported $3,917,817.36. Individuals reported 34.80% of the total in 1938-39 and 38.22% in 1939-40. * * * Number of Income Tax Returns Filed Income tax statistics should also include data on number of returns filed. The number of returns filed during the bi­ ennium are set forth below, classified by type of return: Fiscal Year 1938-39 Fiscal Year 1939-40 Taxable Non-Taxable Taxable Non-Taxable Corporation 2,576 3,309 3,500 5,120 Individual 50,760 43,456 57,287 50,586 Partnership 4,414 4,514 Fiduciary 151 750 233 954 Total 53,487 51,929 61,020 61,174 * * * Tax Collections Distributed by Counties A distribution of tax collections by counties from which they are reported is of particular interest to members of the Legislature. As collections are not classified by counties in 268 MISCELLANEOUS ACTIVITIES AND INFORMATION Chapter II, this information has been included in this Chapter, and will be found in Table 89, on page 282. It is not possible to obtain a breakdown of all taxes by counties for the reason that some of them (the gasoline tax, beverage tax, and cigarette tax) are paid by distributors who may serve retail outlets in many counties. However, collec­ tions of the sales tax, use tax, motor vehicle excise tax (2% sales tax on motor vehicles) and gross production tax will be found in Table 89 for each year of the biennium. Motor vehicle excise taxes shown in this table represent net amounts charged to tag agents in each county following the audit of accounts and refunding of amounts erroneously collected; for this rea­ son the totals do not exactly balance with gross collections reported from this source in Chapter II. Likewise, gross pro­ duction taxes shown in Table 89 represent net amounts re­ ported for each county in which minerals were produced after the deduction of amounts protested and the addition of sus­ pense items which have been released for apportionment. An approximation of gasoline tax collections by counties was for a time available from monthly reports of gasoline in­ spectors as to volume of gasoline inspected, but such reports are no longer required by law to be filed with the Tax Com­ mission. A county distribution of estates and taxes paid there­ on is given elsewhere in this Chapter, so it need not be included in Table 89. A distribution of income taxes by counties and cities is published annually by the Research Division in bulle­ tin form and may be obtained by writing the Commission. * * * Motor Vehicle Registrations and Collections Another bit of information often requested of the Com­ mission is the number of motor vehicle registrations and license fees collected, classified by counties. These data will be found in Table 90, on page 284. Registration of automobiles, trucks, trailers, busses, and publicly owned vehicles are given in this table for the calendar years 1938 and 1939. Farm tractor reg­ istrations will be found in Table 103, relating to gasoline re­ funds and exemptions. * * * Tax Collections from Principal Sources from 1916 to 1940 Collections of taxes over a period of time are of particular value, as they bring out trends in public finance which would otherwise often remain hidden. Table 91, page 286, shows the amounts received by the State from the major tax sources since 1916. Data prior to 1931 were taken from biennial re­ ports of the State Auditor. Of the eleven sources given in this table, only collections from the gross production tax and income tax are available since 1916. The first motor vehicle license revenues are shown in 1917; the first gasoline taxes in 1924. Corporation license MISCELLANEOUS ACTIVITIES AND INFORMATION 269 revenues are shown since 1925; inheritance taxes are not ob­ tainable prior to 1920, although the law has been in effect almost since statehood. Motor carrier or mileage taxes were first received in 1932; sales and beverage taxes in 1934; and cigarette and motor vehicle excise taxes in 1935. The years given refer to fiscal years ending June 30. Prior to 1934 one of the principal sources of revenue had been the ad valorem tax; collections from this source are not shown in Table 91 for the Tax Commission does not receive this money. The State Auditor's reports contain ad valorem tax collections by fiscal years since 1916. * * * Work of the Legal Division The Legislature, in creating the Oklahoma Tax Commis­ sion, recognized the necessity for a Legal Division to serve di­ rectly under the Commission, and provided for the appoint­ ment of an Attorney whose duty it is to appear for and rep­ resent the Commission in all litigation that may arise in the discharge of its duties. The following statement of the work and duties of this Division is presented in order that the Legislature and the people may know the volume of litigation growing out of the collection of the many taxes and license fees, and thus under­ stand the importance of this phase of the Commission's ac­ tivities. Cases in which the Oklahoma Tax Commission has been made a party have been numbered consecutively, beginning with number 1 in the year 1931. When the Third Biennial Re­ port was compiled on October 1, 1938, there were pending 169 cases, the last numbered case on that date being number 1,375. There were 169 cases pending on October 1, 1938, and during the two year period following 766 more cases were filed. Of that number, 545 cases were brought merely to clear title to real estate on which the State might possibly have a lien for inheritance taxes, and the State was made a party to these cases under the provisions of Article 6, Chapter 66, Ses­ sion Laws 1937. These title cases necessitate much work on the part of the Inheritance Tax Division and the Legal Divi­ sion, with no appreciable return to the State in the way of revenue. Inheritance taxes have been found due the State in less than 1% of these cases, and collections therefrom have amounted to a total of only $613.99. The benefit resulting from said cases is not found in the amount of taxes collected, but in the fact that the title to the real estate involved in each case is cleared of all liens or claims for any taxes due to the State of Oklahoma. Of the inheritance tax title cases filed within the past two years, 389 have been closed and 156 are still being investigated. There are now pending 139 cases, exclusive of the title 270 MISCELLANEOUS ACTIVITIES AND INFORMATION cases above described, but of that number 16 are dormant cases referred to in the last biennial report, being interventions for taxes due from persons and companies involved in long, drawn-out lawsuits involving receiverships and litigations in which many other claimants are parties. Then there are a number of cases which are identical. For example, there are 10 freight car cases pending, all involving the same question, and 9 pipe line company cases involving the same question. There are also 28 cases which are merely claims of the Tax Commission filed in cross petitions in recent lawsuits by other parties, most of which have been filed in the District Courts throughout the State. Most of the Tax Commission's litigation originates in the District Court of Oklahoma County, but of the cases now pend­ ing 18 are in the U. S. District Courts, 11 are in the Supreme Court of Oklahoma on appeal from the Tax Commission or the District Courts, and 1 case is pending on appeal to the Supreme Court of the United States. A number of the cases closed within the past two years were carried on appeal from the Commission or the District Courts to the Supreme Court of Oklahoma, the U. S. Circuit Court of Appeals for the Tenth Circuit, and to the Supreme Court of the United States. The last numbered case in the files on October 1, 1940 was 2,141. Total collections between October 1, 1938, and October 1, 1940, from the above described cases, amounted to $487,- 148.91, this being exclusive of the amount collected from the inheritance tax title cases. This figure, however, represents only the amounts involved in the cases which have been liti­ gated, and does not include the many collections made in con­ troversies between taxpayers and the Commission, in which suits were not filed, but in which the question of tax liability was settled by the outcome of other litigation. It is often true that the amount in litigation does not reflect the amount that will be affected by the outcome of the suit. In addition to the cases above described, 426 claims have been filed, within the same period, in bankruptcy, receiver­ ship, and probate proceedings, involving approximately $40,- 000.00. Payments are received by the various divisions from time to time on these claims, and eventually these collections average between 5% and 10% of the total amount of taxes claimed. But the actual handling of the cases either by or against the Oklahoma Tax Commission represents only a portion of the work of the Legal Division. At least one-third of the work of the Legal Division con­ sists of attending hearings before the Commission itself, and at­ tending conferences of, and advising with, the various depart­ ment heads. Those familiar with the problems of tax adminis­ tration know how often questions arise involving a construction MISCELLANEOUS ACTIVITIES AND INFORMATION 271 of the consumers tax, or other forms of tax, about which the director of the division must have immediate advice. The Legal Division must be prepared to render this service to the several tax collecting divisions without delay. This advisory service is one of the most important duties of the Legal Division, for it may result in preventing the filing of numerous lawsuits either by or against the Commission. It is in these hearings before the Commission and the various divisions that the taxpayers ordinarily appear to present their various claims and contentions as to why taxes should not be assessed against them. In this manner, after full discussion with the taxpayers, differences are quite often adjusted so that litigation is avoided. Beverage Licenses and Tax An annual license is required of all manufacturers, whole­ salers, and retail dealers of 3.2% beer. The manufacturer's license cost $1,000 prior to April 18, 1939, and $500 after that date; the wholesaler's license costs $250; and the retail deal­ er's license was raised from $50 to $100 effective April 18, 1939. Special licenses are issued as follows: retail dealers, where beer is not sold for consumption on the premises, such as grocery stores, etc., $25; special state and county fair li­ censes, $25; and special licenses issued for picnics or other temporary occasions, $5 per day. The following table shows the number of each of.the above classes of licenses issued dur­ ing the biennium and the amount of fees collected. Fiscal Year 1938-39 Fiscal Year 1939-40 Kind of License Number Fees Number Fees Manufacturers 3 $ 2,500.00 3 $ 1,500.00 Wholesalers 127 31,750.00 109 27,250.00 Retail Dealers ($100) 665 66,500.00 2,844 284,400.00 Retail Dealers ($60) 3,048 152,400.00 Retail Dealers ($25) 49 1,225.00 41 1,025.00 Special State and County Fair Licenses 4 100.00 26 650.00 Special Licenses, $5 per day 99 (for 87 (for 209 days) 1,045.00 232 days) 1,160.00 Total $255,520.00 $315,985.00 The same number of manufacturers' licenses were issued each year; the number of wholesalers' licenses declined from 127 to 109; and the number of retail dealers' licenses declined from 3,713 to 2,844, as the result of the increased fee. The number of special licenses issued of each type may be seen above. Beverage taxes, classified as to bottled beer and keg beer, are also of interest. These are shown for the two years of the biennium in Table 92 on page 287. 272 MISCELLANEOUS ACTIVITIES AND INFORMATION Cigarette Licenses and Stamps The cigarette wholesaler's license costs $25 and the re­ tailer's license costs $10. The following table shows a slight increase in number of wholesalers' licenses issued and a slight decrease in retail licenses. Penalties on licenses are also given below. The law provides for the sale of stamps in three denomina­ tions: the lVz cent stamp for use on packages of 10 cigarettes; the 3 cent stamp on packages of 20 cigarettes; and the 7% cent stamp on packages of 50 cigarettes. The number of stamps of each denomination sold by the Commission during the biennium is shown in the following table. Licenses Issued Fiscal Year 1938-39 Fiscal Year 1939-40 Number Fees Number Fees Wholesale 199 $ 4,975.00 212 $ 5,300.00 Retail 10,607 106,070.00 10.355 103,550.00 $111,045.00 $108,850.00 Penalties on Licenses—(25c per day after the 15th day of delinquency) 33.75 4,379.86 Total $111,078.75 $113,229.86 Stamps Sold Number Number iy2 Cent Stamps 48,212 77,304 3 Cent Stamps 71,226,657 72,181,992 iy2 Cent Stamps 80,306 119,126 * * * Sales Tax Tokens Purchased Table 93, on page 288, is a statement of the number of sales tax tokens of each denomination purchased by the Com­ mission from January 24, 1936, to June 30, 1940, and the cost thereof. A total of 68,721,000 one mill tokens were purchased during this period, and 10,719,350 tokens of the five mill de­ nomination. The total number of tokens purchased aggregated 79,440,350, the cost of which came to $132,238.86. It will be seen in Chapter III that the cost of tokens has been declining in recent years. These tokens are sold to vendors, the proceeds being placed in a reserve account for the redemption of tokens. * * * Corporation Licenses The following statement shows the number of corporation licenses issued, charters cancelled, charters reinstated, and fees collected from reinstatement of corporation charters. 1938-39 1939-40 Corporation Licenses Issued 6,326 6,297 Charter Cancellations 1,707 973 Charter Reinstatements 100 47 Fees Resulting from Reinstatement of Corporation Charters $2,505.76 $3,004.04 * * * MISCELLANEOUS ACTIVITIES AND INFORMATION 273 Oil and Gas Production Data The yearly production of oil and gas in Oklahoma on which tax was paid, the average value and average tax per barrel of oil and per thousand cubic feet of gas, are set forth below for each of the fiscal years of the biennium. Fiscal Year 1938-39 Oil Barrels Produced 163,424,389.84 Value $179,443,089.49 Gross Production Tax Collected 8,972,988.73 Average Value Per Barrel 1.098 Average Tax Per Barrel .0549 Gas Cubic Feet (In Thousands) 297,911,973 Value $ 6,016,010.15 Gross Production Tax Collected 300,613.78 Average Value Per 1000 Cu. Ft. .0201939 Average Tax Per 1000 Cu. Ft. .001009 Fiscal Year 1939-40 Oil Barrels Produced 151,376,253.98 Value $154,409,979.74 Gross Production Tax Collected 7,720,606.95 Average Value Per Barrel 1.02 Average Tax Per Barrel .0510 Gas Cubic Feet (In Thousands) 275,355,520 Value $ 6,249,502.37 Gross Production Tax Collected 312,568.94 Average Value per 1000 Cu. Ft. .022696 Average Tax per 1000 Cu. Ft. .001135 In 1938-39, 163,424,389.84 barrels of oil and 297,911,973 thousand cubic feet of gas on which tax was paid were pro­ duced in Oklahoma. The oil had a value of $179,443,089.49, and the gas was valued at $6,016,010.15. These values were es­ tablished by the price paid at the mouth of the wells. The aver­ age value per barrel of oil was $1,098; the average value per thousand cubic feet of gas was just under 2.02 cents. The aver­ age tax received by the State was 5.49 cents per barrel of oil and 0.10 cents, or one mill, per thousand cubic feet of gas. In 1939-40, 151,376,253.98 barrels of oil and 275,355,520 thousand cubic feet of gas were produced on which tax was paid. The oil was valued at $154,409,979.74, the gas at $6,- 249,502.37. A tax of $7,720,606.95 was paid on the oil and $312,568.94 on the gas. The average value per barrel in 1939- 40 was $1.02, while the average value per thousand cubic feet of gas was 2.269 cents. The average tax paid per barrel of oil was 5.10 cents; the average tax per thousand cubic feet of gas was 0.1135 cents, or slightly more than one mill. The value of gas produced was 3.35% of the value of the oil produced in 1938-39 and 4.05% in 1939-40. * * * 274 MISCELLANEOUS ACTIVITIES AND INFORMATION

Analysis of Estates Closed in 1939 A complete analysis of the 881 estates closed during the calendar year 1939 on which inheritance or estate taxes were paid is presented in Tables 94, 95, 96, and 97, on pages 289 to 296. The first of these tables is a county distribution of the total gross estates, deductions, net estates, personal exemp­ tions allowed by law, net taxable estates, and tax paid on all 881 estates closed during the year. Table 95 is a county distribution of the same estates in which is given the number of estates passing by will, by the intestate laws, by transfers during lifetime, and non-probate estates. Also shown in this table is an analysis of the classes of property making up the estates in each county, whether real estate and oil and gas leases, stocks and bonds, life in­ surance, or other personal property. Table 96 presents a classification of estates by size groups of net taxable estate, further classified as to classes of prop­ erty. This table discloses that real estate comprised 56.88% of the gross estate within Oklahoma in the 673 estates of less than $10,000 taxable value, but only 7.41% of the 4 estates having a taxable value in excess of $1,000,000. Conversely, stocks and bonds (intangible wealth) comprised 70.69% of estates of over $1,000,000 as contrasted to 12.36% in the case of 673 estates of less than $10,000 taxable value. The same trend is observable in life insurance. The tendency of larger estates to be made up of intangibles, which may be expected to become more pronounced as the State grows older, provides an argument for an adequate intangibles tax law such as was enacted in 1939. The burden of supporting government ought not be left upon tangible real and personal property which is growing relatively smaller in proportion to the total as the years go by. See Chapter IV for further information on the intangibles tax. Table 97 on page 296 is a further analysis of estates by size groups, showing how estates of various sizes were passed (whether by will, intestate laws, transfers during lifetime, etc.) and the volume of mortgages and indebtedness, taxes and other expenses for estates of varying sizes. As estates progress upward in size a larger proportion tends to be passed by will. In this table is also shown, by size groups, the volume of net estate, personal exemptions allowed by law, taxable estate, and tax paid. The average net taxable estate and average tax per return in each size group, with the percentage of tax paid to net estate within Oklahoma, is computed to facilitate an analysis of these data. Charts 47, 48, and 49, interspersed with the above tables, depict some of the more important relation­ ships disclosed in this statistical analysis of estates. MISCELLANEOUS ACTIVITIES AND INFORMATION 275 A brief outline of the work of the Estate Tax Division during the biennium may appropriately be inserted at this point. The following data on number of estates closed during the biennium, with comparisons to the four prior years, reflect the emphasis that has been placed on the auditing of old es­ tates in recent years: 1934-35 1935-36 1936-37 1937-38 1938-39 1939-40 Estates on which tax was paid 582 896 922 936 764 667 Non-taxable estates closed 416 1,213 1,980 2,889 3,146 3,655 Total 998 2,109 2,902 3,825 3,910 4,322 The decrease in number of taxable estates closed in the last two years is attributable to the marked decrease in num­ ber of old estates having delinquent taxes due. These have been pretty well worked out in the past few years, but some estates were closed in 1939-40 in which death occurred as far back as 1910. The number of current paid estates closed is gradually increasing each year. The attention which has been given old delinquent estates has resulted not only in increased revenues, but also in clearing title to thousands of parcels of property throughout the State. The auditing of estates carried on by this Division resulted in increases in valuations of $1,872,363.35 in 1938-39 and $6,106,205.86 in 1939-40. The additional tax on these in­ creases in valuation was approximately $71,689.00 in 1938-39 and $447,830.00 in 1939-40—several times the cost of operat­ ing the Division. Collections attributable to the 80% credit provision of the Federal Act of 1926 totaled $627.24 in 1938-39 and $40,276.77 in 1939-40. * * * Gallons of Motor Fuel Reported and Gasoline Exemptions, Refunds, and Allowances Tables numbered from 98 to 103 contain motor fuel tax data, without which the Commission's report would be in­ complete. Table 98 is a statement of the gross gallonage and num­ ber of net taxable gallons reported during each month of the biennium. It will be observed that total gasoline consumption increased from 413,390,152 gallons in 1938-39 to 426,025,909 gallons in 1939-40. The net taxable gallonage declined, how­ ever, due principally to the carry-over of 7,197,896 gallons from 1938-39 on which tax was refunded in 1939-40. There has been a constant and steady increase in con­ sumption of gasoline in Oklahoma since 1933, as is shown in the following record of consumption by fiscal years. 276 MISCELLANEOUS ACTIVITIES AND INFORMATION

Fiscal Gallons Year Consumed 1931-32 290,768,909 1932-33 272,708,821 1933-34 297,188,232 1934-35 315,891,030 1935-36 345,900,762 1936-37 369,232,456 1937-38 394,746,678 1938-39 413,390,152 1939-40 426,025,909 Table 99 shows the number of gallons of motor fuel sub­ ject to the fuels inspection excise tax of .08 cents per gallon. Motor fuel inspected of 44 degrees gravity or above (gasoline) totaled 379,807,224 gallons. Fuels inspected of less than 44 degrees gravity (fuel oils) totaled 47,591,428 gallons. An ag­ gregate of 427,398,652 gallons of motor fuel of all grades was inspected during 1939-40, on which the fuels inspection excise tax was paid. The special fuel use tax, described more particularly in Chapter II, was paid on 807,246 gallons of motor fuel in 1939- 40. This total is broken down into 317,487 gallons of liquid fuels, chiefly Diesel fuel, and 489,759 gallons of combustible gases such as butane and similar products. See Table 100 for gallons reported, by months. Table 101, on page 299, is an analysis of the exemptions and allowances permitted by law in determining net gallons taxable. The first deduction observed is the allowance of 2%% allowed by law to distributors (2% prior to 1939-40); this amounted to 7,328,978 gallons in 1938-39 and 9,073,682 gal­ lons in the year following. From the remaining gross gallonage exemptions are granted (1) to the Federal government, (2) to the State Board of Public Welfare, (3) to gasoline used for agricultural purposes, (4) to specially prepared naphthas or solvents used exclusively for cleaning and dyeing purposes or for manufacturing paints and rubber goods, which products come within the definition of motor fuel in our statutes, and (5) to gasoline used in aircraft. All of the above exemptions excepting sales to the Federal government appear for the first time in 1939-40. Prior to 1939-40 gasoline used in agriculture and in air­ craft was not tax exempt, but the tax was refunded upon presentation of proof of such use. The Seventeenth Legislature in 1939 abolished the refund system in favor of outright ex­ emption. It will be observed in Table 101 that gasoline exemp­ tions increased from 4,448,027 gallons in 1938-39 to 56,155,- 670 gallons in 1939-40, while gallons subject to tax refund de­ clined from 41,250,997 to 7,197,896, the latter figure repre­ senting the tapering off of delayed refund claims relating to gasoline consumed in the prior year. The net increase of ex­ emptions and refunds combined was from 45,699,024 gallons MISCELLANEOUS ACTIVITIES AND INFORMATION 277 in 1938-39 to 63,353,566 gallons in 1939-40. An increase in volume of non-taxable motor fuel is seen in each class of ex­ emption; and this, plus the addition of two new exemptions in 1939-40, is responsible for the aggregate increase in tax ex­ empt motor fuel. A 12.91% increase in number of farm tractor registrations in the last year of the biennium accounts for most, if not all, of the increase in gasoline used for agricul­ tural purposes. The Commission does not believe that the change-over from refunds to exemptions resulted in any appreciable loss in gasoline tax revenues, for it was accompanied by an im­ provement in accounting and auditing procedures which now renders it most difficult for any motor fuel to escape taxation unless clearly entitled to exemption. Table 102 is a statement of the number of gallons of gasoline exempted, or on which tax was refunded, by months, together with amount of tax refunded under the old law. The sum of $1,617,101.80 was refunded in 1938-39, and $282,- 172.19 was refunded in 1939-40 out of a sum set aside in June, 1939, to pay delayed claims for refund. Table 103 is a county distribution of the gallonage and amount of tax refunded during the biennium, together with farm tractor registrations in each county. The volume of gaso­ line exempted in 1939-40 is also shown for each county, broken down as to agricultural and solvent exemptions. The increase in farm tractor registrations in recent years is shown below: Farm Tractor Registrations 1936-37 1937-38 1938-39 1939-40 36,396 40,786 41,450 46,800 These figures tell the story of the gradual mechanization of agriculture in Oklahoma and presage a continued increase in volume of tax exempt gasoline consumed in agriculture in this State. The areas most susceptible of mechanized farming are readily apparent in Table 103. CO -J oo

in O X X TABLE 86 X > Analysis of Collections by the General Enforcement Division X Fiscal Year 1939-1940 o X m Current Delinquent Additional Total KIND OF TAX Tax Tax Tax Penalty Collections > Gasoline or Motor Fuel Tax $ 1.618,860.64 $ 107,085.16 $ 3,762.60 $ 1,237.07 $ 1,730,945.47 a Gross Production Tax 230,416.36 2,162.12 232,578.48 Income Tax ..... 108,197.74 8.040.74 2.929.29 692.73 119.860.50 < Motor Vehicle License 12,226.34 189,306.17 58,500.25 24,279.75 284,312.51 65,220.40 103,369.83 38.060.64 5,607.85 212,258.72 Motor Vehicle Mileage Tax X Consumers and Users (Sales) Tax. 761,079.14 825,657.96 184,701.37 76,929.63 1,848,368.10 m Use Tax 55,326.80 45,533.86 62,258.73 14,833.92 177,953.31 Cigarette License 21,674.05 22,664.05 44,338.10 > Cigarette Tax 43,885.28 1,927.27 1,771.95 372.00 47,956.50 z Beverage License 85,955.00 38,330.00 124,285.00 X Beverage Tax 148,654.82 11,506.24 3.918.25 231.45 164,310.76 Used Equipment License... 1,395.00 5,395.00 6,790.00 I—1 Other Taxes 30,596.19 8,443.23 1.274.94 54.28 40,368.64 X TOTAL .$ 3,183,487.76 $ 1,369,421.63 $ 357,178.02 $ 124,238.68 $ 5,034,326.09 c X > M C 3 MISCELLANEOUS ACTIVITIES AND INFORMATION 279

TABLE 87 Delinquent Income Tax Assessments and Collections

A Original Income Tax Liability as Voluntarily Reported by Taxpayers. Taxable Year Tax Liability 1931 f 1,258,519.04 1932 1,019,790.16 1933 1,366,984.27 1934 2,194,267.16 1935 : 3,981,053.04 1936 5,872,535.27 1937 7,451,610.32 1938 4,662,207.42 1939 4,726,797.43 1940 74,238.98 TOTAL $32,608,003.0 ..

Additional Income Tax and Penalty Assessed and Collected from July 1, 1931, to June 30, 1940. Additional Tax and Total Penalty Additional Assessed Additional Tax and and in Tax and Penalty Process of Penalty Assessed Taxable Year Collection Collected and Collected 1915-1930 S 95,799.00 S 1,054, 061.87 S 1,149,860.87 1931 63,299.36 * 1,229, 339.41 1,292,638.77 1932 85,281.80 667 573.28 752,855.08 1933 55,207.32 1,035 ,832.21 1,091,039.53 1934 128,652.91 1,162 ,010.64 1,290,663.55 1935 382,754.32 1,327 ,282.42 1,710,036.74 1936 494,334.46 1,358 ,368.79 1,852,703.25 1937 596,970.68 1,166 ,508.08 1,763,478.76 1938 231,397.24 278 ,340.95 509,738.19 1939 11,293.52 22 ,992.35 34,285.87 1940 530.90 98.28 629.18 TOTAL S 2,145,521.51 S 9,302 408.28 811,447,929.79 280 MISCELLANEOUS ACTIVITIES AND INFORMATION

CHART 46

COMPARISON OF INCOME TAX VOLUNTARILY REPORTED AND ADDITIONAL ASSESSMENTS MADE AS RESULT OF AUDIT

FROM JULY 1,1931 TO JULY 1,1940

TOTAL $32,608,003.09

TOTAL 11,447,929.79

TAX ADDITIONAL VOLUNTARILY ASSESSMENTS RE PORTED m O X X X TABLE 88 > X Income Taxes Paid by Individuals and Corporations o X Fiscal Year 1938-1939 Fiscal Year 1939-1940 in COLLECTIONS BY MONTHS Individual Corporation Total Individual Corporation Total > a July.. $ 41,052.33 ! 79,496.36 120,548.69 42,431.85 f 45,444.24 87,876.09 l-H August 1 44,579.01 331,906.05 376,485.06 95,117.44 130,752.46 225,869.90 September ..... 687.210.71 1,985,510.85 2,672,721.56 518,648.94 844.131.92 1,362,780.86 April 110,333.08 126,113.23 236.446.31 139,900.43 91,845.21 231,745.64 May -.- 53,336.24 146.190.83 199,527.07 56,301.92 87,488.47 143,790.39 X June 66,964.38 196.844.97 263,809.35 44,070.24 165,841.26 209,911.50 ;—i TOTAL COLLECTIONS $ 2,485,644.23 4,657,961.05 $ 7,143,605.28 $ 2,424,054.58 $ 3,917,817.36 $ 6,341,871.94 X o X> o 2 TABLE 89 Collections of Sales Tax, Use Tax, Motor Vehicle Excise Tax, and Gross Production Tax, by Counties

Fiscal Yeai • 1938-1939 Fiscal Year 1939-1940 Consumers and Gross Consumers and Gross Users (Sales) Motor Vehicle Production Users (Sales) Motor Vehicle Production t-H COUNTY Tax Use Tax Excise Tax Tax Tax Use Tax Excise Tax Tax OI Adair $ 18,785.91 $ 42.88* $ 2,287.40 $ $ 18,802.64 $ 103.26 $ 2,828.63 $ X Alfalfa 43,696.73 7.89 6,250.71 47,123.09 4,635.54 10,926.99 X Atoka 21,897.83 23.08 2,467.41 2.65 25,921.30 10.45 3,742.47 r1 14,551.80 121.05 5,689.80 15,771:91 61.47 5,505.96 > Beckham 87,948.52 707.17 12,412.45 6,8^04.98 85,512.94 2,259.93 13,918.66 6,452.48 Blaine 56,413.08 32.86 9,536.42 56,060.08 175.37 11,004.76 81,212.99 318.09 12,122.82 92,062.92 583.53 14,744.22 Caddo. „ 114,112.13 44.73 19,361.97 82,375.05 109,926.29 44.88 23,477.42 110,000.37 o 93,497.01 592.46 17,211.16 87,829.94 1,165.54 19,706.21 a Carter 176,034.70 1,508.31 14,031.78 396,506.81 157,666.54 2,122.60 17,720.27 333,965.76 28,760.58 101.66 4,648.57 27,658.11 81.83 4,642.21 > 53,446.24 172.98 5,632.91 52,501.28 345.91 6.891.60 Cimarron 11,071.66 7.40 2,550.43 10,951.23 4.32 3.116.28 Ho Cleveland 97,721.52 188.67 8,881.83. 88,332.16 98,726.90 376.10 10,593.00 50,329.86 < Coal 19,010.92 24.47 2,725.40 10.208.50 21,430.74 183.82 3,118.57 11,013.51 k—i Comanche 149,525.07 2,170.20 19,497.50 280.73 145,526.88 2,454.21 22,459.82 1,673.37 Cotton 33.084.50 320.00 6,026.17 19,941.91 31,543.65 39.09 6,662.77 17,066.62 Craig 55,401.31 285.80 9,939.95 654.60 60,441.71 265.10 13,223.25 484.32 X Creek 188,165.99 4,723.34 21,496.06 512.351.31 171.444.76 4,987.05 24,721.93 453,463.11 Oi 97,496.89 358.56 16,556.08 97,679.30 414.32 19,053.58 15,147.30 7.04 4,407.91 16,957.52 2.44 5,027.96 > 26,794.51 17.37 4.040.50 26,809.31 14.12 4,801.25 2 Ellis. "...._ 26,007.90 72.51 5,250.36 23,840.26 156.11 3,719.59 Garfield.. 298.248.32 9,001.03 29,525.03 52,980.25 300,255.75 18,695.40 32,877.82 48,091.10 1—ut Garvin 69,237.59 319.45 8,997.75 20,942.54 69,125.55 193.37 10,071.67 14,883.30 Grady. 136,431.58 2,100.71 17,511.08 40,476.17 147,069.77 2,468.16 20,632.74 38,258.78 X Grant 42,740.87 283.90 6,721.38 16,524.48 44,318.83 409.08 8,979.37 13,941.79 39,333.34 142.91 6,934.78 38,013.65 237.41 7,822.68 21,248.33 56.26 3,226.71 22,649.38 33.59 4,007.32 o Harper 20.420.84 59.34 4,400.26 162.55 18,939.91 111.80 3,102.93 184.62 X Haskell 26,144.62 ... 2.996.09 157.46 23,007.95 83.48 3,120.65 148.14 Hughes 70,009.93 31.36 7,567.80 115,074.06 63,763.06 219.88 8,989.75 90,299.55 >H Jackson 72,662.81 789.96 9,818.77 21,442.04 72,393.72 224.19 12,433.97 35,960.69 i—< Jefferson 34,431.07 203.66 5,373.65 28,496.39 29,299.82 51.43 6,802.67 24,285.32 20,272.04 123.95 1,924.91 17,781.63 689.42 2,266.15 o Kay 272,532.54 14,008.07 28,864.64 130,180.14 280,028.83 19,721.46 37,878.41 106,578.94 49,711.69 134.76 10,600.76 51,948.73 371.75 12,911.99 .83 Kiowa. : 74,639.63 464.57 9,765.82 8.64 74,111.51 559.72 12,514.64 2,118.77 Latimer 15,292.53 5.32 1,887.21 3,541.14 15,704.06 98.30 2,149.29 4,242.03 LeFlore 72,436.59 787.49 9.054.41 1,897.42 79,132.46 958.29 10,627.69 1,793.04 Lincoln. 64,692.09 185.61 10,443.12 153,753.63 64,575.59 166.83 12,151.56 120,483.98 Logan 93,321.74 771.64 15,287.45 192,994.39 91,935.80 1,664.66 19,116.94 145,172.07 Love 15,367.80 29.73 2,541.99 641.24 14,440.39 48.24 3,032.88 572.77 TABLE 89—(Continued) Collections of Sales Tax, Use Tax, Motor Vehicle Excise Tax, and Gross Production Tax, by Counties

Fiscal Year 1938-1939 Fisca iYear 1939-1940 Consumers and Gross Consumers ard Gross Users (Sales) Motor Vehicle Production Users (Sales) Motor Vehicle Production | COUNTY Tax Use Tax Excise Tax Tax Tax Use Tax Excise Tax Tax McClain j! 32,083.91 $ 15.97 $ 6,656.71 1 $ 32,646.42 $ 96.59 ;$ 6,281.29 :$ 12,914.11 O McCurtain.. 56,210.07 250.75 5,458.11 55,825.05 117.99 8,324.41 X Mcintosh 38,491.17 2.83 4,235.69 985.48 38,077.69 125.71 4,186.77 883.31 X Major 26,506.63 13.80 5,954.53 26,602.24 298.32 7,831.25 l-t Marshall 19,553.93 2.50 2,969.08 2,251.17 19,810.84 845.53 3,108.16 1,814.71 > Mayes 37,275.43 1,488.32 8,249.03 42,394.95 149.40 6,554.71 Murray 32,790.50 37.94 4,742.24 89.87 30,814.49 94.59 6,953.37 4,803.14 z. Muskogee 286,390.06 8,480.71 26,508.77 18,688.49 281,947.16 6.625.65 31,045.73 15,513.87 X Noble 49,355.71 591.76 7,166.70 273,944.67 50,486.52 128.91 8,841.28 265,954.49 o Nowata 50,944.93 169.36 6,957.49 261.750.99 46,993.67 244.06 8,377.90 215,699.39 Okfuskee 52,110.67 40.79 6,144.68 132,117.09 46,524.31 84.12 6,519.85 103,447.83 X Oklahoma 2.151,798.27 54,584.02 180,807.13 2,197,350.73 2.247.926.61 76,661.39 244,204.07 1,999,425.05 > Okmulgee... 180,740.13 2,715.75 19,250.09 96,713.11 173,732.60 5,490.86 20,261.14 78,126.54 Osage 124,338.25 640.59 18,982.62 745,805.89 114,466.74 1,064.66 20,148.73 629,227.98 a>-3 Ottawa 131,330.04 22,466.89 14,496.78 59,082.11 144.216.65 24,482.29 21,656.56 89,638.98 Pawnee 46,024.16 1.86 6,728.60 67,085.73 43,656.19 595.61 8,390.04 69,591.57 < Payne 175,020.45 2,108.62 19,836.70 114,070.09 172,648.18 2,097.34 21,268.54 167,860.67 Pittsburg. 139,664.13 1.749.71 15,637.72 6,685.61 146,988.39 1,518.32 15,029.97 8,762.89 i-3 Pontotoc 174,708.55 2,293.10 22,010.83 932,657.61 169,455.88 12,893.62 25,912.79 549,737.46 M Pottawatomie... 201,981.76 3,120.61 28,599.73 661,481.35 214,122.79 3,359.82 31,499.60 699,576.93 m Pushmataha 28,486.95 345.75 3,084.54 28,265.14 224.67 3,647.79 Boger Mills 19,067.85 4.40 3,479.52 18,111.72 22.12 4,168.77 > Rogers. 55,493.96 430.85 6,333.36 42,852.70 50,411.02 382.20 8,117.74 39,326.04 3 Seminole 241,063.11 512.98 31,742.21 1,530,663.61 224,811.17 841.56 35,851.24 1,273,459.13 d Sequoyah 26,086.82 27.14 3,516.53 639.50 23,710.47 98.72 4,439.42 737.67 Stephens 119,448.17 4,905.23 14,073.45 101,032.74 111,927.08 4,270.73 11,884.98 94,773.50 Texas 38,592.03 468.86 7,686.21 5,793.87 48,712.96 499.24 8,646.88 8.449.28 3 Tillman 68,014.91 222.83 10,079.09 25,955.27 67,082.93 174.97 12,889.35 25,030.37 X Tulsa 1,738.806.92 109,461.69 136,401.59 84,633.21 1,849,210.18 141,658.13 178,233.72 69,055.87 o Wagoner 27.932.91 2.00 4,793.36 17,444.67 27,227.55 136.46 5,311.29 14,584.00 Washington 239,845.70 28,228.07 18,029.00 70,627.90 245,823.80 32,665.66 22,632.01 59,191.27 is! Washita 45.864.67 54.46 7,385.33 46,874.33 2,453.74 8,366.62 Woods 64,925.69 602.37 7,926.80 67,585.94 608.00 9,844.95 i-f>9 Woodward 62,834.07 2,969.19 16,367.00 60,870.30 3,092.11 12,443.69 •—t General 434,881.13 177,715.35 349,904.64 239,562.34 O Z TOTAL...... SI 0,237,624.68 $ 467,989.53 $ 1,088,760.42 $ 9,347,134.70 $10,320,552.29 $ 631,158.88 $ 1,315,973.13 $ 8,129,051.17

*Debit balance. Motor vehicle excise taxes shown in this table represent net amounts charged to tag agents in each county following the audit of accounts and refunding of amounts erroneously collected. For this reason these amounts do not balance exactly with collections reported in Chapter II. Gross production taxes shown above represent net amounts reported for each county after the deduction of amounts protested and the addition of suspense items which have been released for apportionment. TABLE 90 Motor Vehicle License Collections and Numb er of Registrations of Principal Types of Vehicles, Classified by Counties Calendar Year 1938 Calendar Year 1939 ft Motor Number of Registrations Motor Number of Registrations i—i cense Collec­ Auto­ Publicly cense Collec­ Auto­ Publicly O COUNTY tions mobile Truck Trailer Bus Owned tions mobile Truck Trailer Bus Owned X Adair ..$ 12,277.80 1,159 477 54 7 18 $ 14,081.32 1,322 524 39 10 23 X Alfalfa 36,414.21 3,545 962 706 1 35 39,297.36 3,515 989 166 2 47 > Atoka 14,067.10 1,270 494 139 2 35 15,887.78 1,432 527 45 6 49 V, Beaver. 23,872.69 2,008 717 283 24 22,874.45 2,066 735 19 30 X Beckham 47,138.89 • 5,398 923 723 18 72 48,732.41 5,818 943 289 21 87 Blaine..... 44,948.24 4,459 1.108 622 3 78 42,948.62 4,525 1,143 61 2 73 Bryan 50,267.99 4,679 1,261 328 15 99 58,154.92 5,399 1,423 258 27 90 o Caddo...... 65,564.04 7,716 1,468 1,201 23 104 68,034.09 8,429 1,641 150 24 119 X Canadian 77,033.06 7,496 1,660 695 12 68 83,809.93 8.533 1,736 275 12 90 m Carter 79,231.46 7,191 1,372 391 18 127 76,469.73 7,246 1,447 225 23 133 > Cherokee 17,357.75 1,690 605 68 13 22 19,157.89 1,541 617 24 24 30 oi-g Choctaw 28,043.92 2,172 743 140 48 51 30,911.79 2,511 828 90 39 75 t—i 13,927.45 843 370 106 17,466.04 831 353 22 1 1 <1—H! Cleveland 38,958.91 4,507 749 236 36 83 42,561.67 4,977 764 59 35 111 Coal 12,719.68 1,293 381 51 27 12,540.67 1,291 396 20 26 Comanche 72.496.11 7,575 1.489 642 53 77 78.927.38 8,240 1,496 146 56 72 W Cotton 28,779.70 2,652 645 483 57 28,369.54 2,902 674 138 4 40 in Craig 54,608.27 3,940 970 409 17 29 60,316.50 4,360 1,030 242 20 44 Creek 93,332.35 9,929 1,577 568 39 84 89,473.57 9,953 1,583 367 21 79 > Custer 60,884.78 5,826 1.243 856 17 72 58,901.92 5,863 1,308 117 14 77 24,028.49 2,207 787 139 23 26,990.00 2,651 844 56 13 12 MZ 19 959.59 2,041 503 179 23 19,023.46 2,126 506 61 25 Ellis 18,189.54 1,836 491 201 20 18,424.68 1,855 497 72 1 31 Garfield.:...... 124,189.63 11,410 2,328 1,319 68 123 128,420.32 12,066 2,453 484 94 125 as Garvin... 41,501.69 3,823 1,022 203 14 66 41,098.16 4,348 1,195 65 13 66 X Grady 69,305.25 7,098 1,784 691 26 107 73,960.00 7,548 1,965 375 27 114 o Grant 53 824.89 4,174 1,447 675 38 49,136.08 4,421 1,465 353 40 X Greer. 22,998.15 2,941 516 347 9 84 23,864.61 3,125 514 60 5 86 13,712.18 1,853 281 245 48 13,764.79 1,843 280 78 1 55 g 19,842.00 1,862 568 322 27 20,196.34 1,894 547 68 34 ti->3 Haskell 11 966 58 1,044 394 60 29 14,752.88 1,457 463 46 31 Hughes 33,391.14 3,596 801 148 12 40 33,080.36 3,675 863 67 7 51 O Jackson 46,043.66 4,799 927 793 22 131 45,791.53 4,955 918 196 20 145 14 24 361.91 2,464 535 174 48 25,546.44 2,546 562 91 49 Johnston 11,703.36 1,203 347 49 6 24 12,525.17 1,276 334 15 3 38 Kay .. 147,769.40 13,826 2,465 1,773 48 132 143,720.00 14,014 2,568 619 41 127 Kingfisher 45 917.81 4,164 1,150 753 61 44,727.31 4,557 1,214 272 2 56 Kiowa.. 46,074.04 5,307 1,043 1,078 5 89 44,645.84 5,123 1,153 88 8 97 9 360 58 842 310 61 4 11,871.63 1,115 373 32 7 LeFlore 38,527.07 3.731 1,118 171 2 64 39,136.95 3,869 1,153 102 33 79 TABLE 90—(Continued) Motor Vehicle License Collections and Number of Registrations of Principal Types of Vehicles, Classified by Counties

Calendar Year 1938 Calendar Year 1939 Motor Number of Registrations Motor Number of Registrations Vehicle Li­ Vehicle Li­ cense Collec- Auto­ Publicly cense Collec­ Auto­ Publicly o COUNTY tions mobile Truck Trailer Bus Owned tions mobile Truck Trailer Bus Owned X X Lincoln... .„.$ 42,505.88 5,408 939 338 63 46,069.94 5,896 1,107 67 68 X Logan 54,028.66 6,035 1,052 588 13 58 52,633.80 6,131 1,062 85 6 71 > Love.... 51,140.60 1,324 585 245 23 28 44.300.64 1.297 556 178 25 30 S! McClain._ 25,409.07 2,728 605 157 58 28,185.77 3,581 691 80 1 65 X McCurtain 37,102.34 2,427 1,139 240 7 60 38,291.21 2,715 1,223 185 13 73 o Mcintosh...... 17,046.75 1,794 496 145 2 28 20,986.73 2,132 600 46 3 35 d Major... 29,418.05 3,209 761 674 25 29,052.50 3,342 801 93 18 in Marshall.- 13,829.10 1,279 367 81 6 24 14,311.02 1,378 393 41 3 24 Mayes.. 25,486.05 2,489 634 163 1 24 29,669.50 2,906 742 105 7 29 > Murray 23,379.67 2,325 626 120 9 41 23,551.63 2,385 658 76 13 42 Muskogee 97,946.72 9,699 1,996 420 57 117 102,948.71 10,064 2.079 119 67 124 o Noble 41,416.61 3,798 831 561 7 56 31,129.17 3,159 701 63 10 66 Nowata 34,548.01 3,280 673 296 3 51 34,629.13 3,513 722 138 3 42 I—I Okfuskee „ 26,632.77 2,828 600 198 5 54 28,309.37 3,110 672 91 56 < Oklahoma 831,915.19 62,094 10,707 2.890 616 1,915 804,420.51 59,564 10,610 1,963 422 1,856 Okmulgee 82,471.65 8,759 1,600 514 26 88 83.258.87 8,976 1,688 289 21 94 X Osage 75,629.59 7,176 1,485 502 38 131 77,103.45 7,283 1,557 289 24 130 Ottawa..... 99,728.06 7,434 1,594 532 35 38 113,945.99 7,796 1,698 332 38 37 > Pawnee... 32,350.33 3,866 683 353 10 32 33,355.20 4.171 758 68 18 33 Payne.... 77,841.34 8,738 1,297 671 44 162 79.832.94 9,148 1,375 334 44 209 Pittsburg 71,286.15 6,133 1,596 247 80 83 69,683.50 6,332 1,455 114 72 112 G Pontotoc 100.997.57 7,932 1,559 467 34 82 86,928.64 7,447 1,529 222 37 87 Pottawatomie 119,487.90 11,547 2,000 669 33 122 113,070.84 11.590 1,972 207 29 106 Pushmataha 15,587.23 1,200 512 106 13 27 17,748.71 1,392 588 84 11 29 X Roger Mills 10,984.13 1,428 261 99 40 13,210.05 1,680 316 35 1 41 o Rogers 31,150.87 3,473 698 242 8 41 26,451.29 3,150 639 102 13 45 X Seminole 128,833.32 10,601 1,613 757 16 89 128,536.34 11,316 1,695 352 21 81 Sequovah 31,821.73 2,133 769 199 5 43 35,446.11 2,232 791 117 2 47 Stephens..... 77,369.36 6,487 1,349 • 516 13 100 69,648.43 6.388 1,326 234 9 105 > Texas 32,673.80 2,873 1,011 391 30 42 36,200.19 3,031 1,054 52 27 41 Tillman 52,911.57 4,444 1,221 549 14 106 48,906.47 4,578 1,159 164 4 102 i—i Tulsa 589,984.20 46,747 8,881 2.225 476 324 621,108.66 49,823 9,568 1,658 605 368 o Wagoner 19,896.83 2,047 561 112 1 19 21,772.64 2,348 628 38 3 23 Washington... 101,703.12 7.987 1,565 603 23 57 98,182.59 8,328 1,628 431 33 59 Washita 27,528.43 3.634 515 698 80 28,457.02 3,927 522 38 1 80 Woods 42,083.95 4,085 1,094 517 12 35 41,574.14 4.180 1,128 217 14 37 Woodward 44,138.50 3,969 1,035 331 11 33 60.723.16 4,264 1,050 98 11 28 TOTAL $4,912,856.46 438,979 92,941 36,498 2.205 6,719 $ 4,973,228.99 455,771 96,765 14,757 2,220 7,057 TABLE 91 Tax Collections from Principal Sources from 1916 to 1940 ain Motor x Fiscal Inheri­ Carrier x Year Gross tance or Motor Motor X Ending Corpora­ Produc­ and Vehicle Motor Beverage Cigarette Vehicle June Gasoline tion tion Estate Income Mileage Vehicle Sales License License Excise > 30th Tax License Tax Tax Tax Tax License Tax and Tax and Tax Tax z X 1916 $ $ $1,642. 266.33 $ $ 1,203.7 0 $ $ 1917 2,545 ,546.36 186,653.2 2 1,091,535.50 o 1918 3,474 ,645.03 421,189.3 8 947,446.50 X 1919 .— 4,212 ,611.82 505,379.0 4 947,623.50 in 1920 5,029 ,796.11 100,554.54 816.212.1 9 2,653,689.90 > 1921 7,858 ,955.89 155,067.82 916;064.2 5 1,992,159.40 a 1922 — _ 5,238 ,730.96 75,327.28 395.386.3 8 2,628,621.30 H3 1923 7,395 602.03 90,181.58 301,964.7 0 _ 3,757,970.30 1924 1,641,700.00 7.493 ,151.84 161,516.88 189.765.8 4 3,806,577.70 < 1925 4,266,435.16 301,994.59 8;288 ,335.57 96,176.18 318. 982.42 „ 4,616,498.62 H3 1926 5,777,419.79 292,482.93 9,928 ,654.65 293.493.73 335,714.1 0 5,352.004.61 X 1927 6.659,691.00 318,240.06 12,102 ,426.28 159,952.29 362. 183.24 5,834,227.98 m 1928 7,621,233.65 471,495.95 10,264,787.1 4 332.099.58 1,088! 886.87 5,967,769.48 1929 8,554,631.91 406,445.28 9,647,879.2 9 408,060.04 721 053.09 6,669,156.69 > 1930 12,070,630.03 370,755.29 10,010,345.2 6 184,726.82 523 760.01 6,765,709.61 Z 1931 11,587,712.15 245,263.03 6,556,006.9 7 226,652.23 356 218.66 5.895.434.90 X 1932 11,039,858.61 843,038.79 4,117 752.58 144,984.60 1,049.624.4 8 176,942.29 4,765,080.07 1933 9,686,754.22 757,000.28 3,794,023.0 5 627,387.65 1,896. 717.32 194,593.19 3,294,961.07 i—i 1934 10,523,418.66 677,305.37 4,790,603.6 2 144,511.60 1,774. 811.74 523,355.52 3.032,974.74 3,824,855.01 716,309.00 „...__ — Z 1935 11,075,352.71 638,062.68 6,414,310.1 2 132,558.18 2,472.212.2 4 613,414.22 3,479.365.01 4,686,600.68 679,664.56 613,207.39 81,599.78 X 1936 13,395,048.46 648,247.67 10,4201,478.6 6 451,432.10 4,726,329.2 7 892,416.12 4,194,586.67 5,194,295.66 893,529.20 1.936,652.36 641,169.13 1937 14,335,291.13 661,863.54 13,160',411.2 1 363,280.08 6,897!016.4 8 1,073,108.15 4.519,468.81 10,259,327.32 1,241,523.38 2,092.598.55 1,226,170.13 o 1938 15,323,152.65 624,171.45 12,976 ,519.53 351,015.43 8,538,549.9 0 1,393,562.06 5,161,250.42 10,707,338.66 1,050,749.71 2,166.057.24 1,331,579.25 X 1939 16,029,368.16 610,583.90 9,349 ,744.02 564.588.93 7,143, 605.28 1,539,955.42 4,753.517.86 10,237.624.68 947,771.14 2,153,399.27 1,078,276.59 B 1940 14,462,051.24 619,686.88 8,129,747.4 4 1,634,545.73 6,341.871.9 4 886,218.28 5,305,429.74 10,320,552.29 976,690.64 2,181,736.74 1,328,623.46 > oI—c Data for 1931 and prior years taken from Biennial Report of State Auditor. 2 CC G X X X TABLE 92 > z Beverage Taxes Paid on Bottled Beer and Keg Beer x c X Fiscal Year 1938-1939 Fiscal Year 1939-1940 in Bottled Keg Bottled Keg > COLLECTIONS BY MONTHS Beer Beer Total Beer Beer Total G July $ 64.429.26 9,918.50 74,347.76 $ 57,964.88 $ 11.301.00 $ 69,265.88 < August.. - 72^414.91 13,111.11 85.526.02 65,414.65 14,716.00 80,130.65 i—i September ...;..... [ 65.756.11 9,097.50 74,853.61 57,948.50 13,924.00 71,872.50 i-3 October 65.759.39 11.009.25 76,768.64 61,608.36 14,907.25 76,515.61 i—i November.. 53,133.10 10,747.50 63,880.60 45,229.91 11,312.35 56,542.26 X December... :... . . 35.325.08 8,116.00 43,441.08 32,986.49 8,882.00 41.868.49 m January 33,927.07 7,651.75 41,578.82 35,777.58 9,517.75 45,295.33 > Februarv.. 31,304.07 6,544.50 37,848.57 21,790.77 6,298.00 28,088.77 March . 26;728.17 6.583.18 33,311.35 26,987.37 7,389.00 34,376.37 Z April - „... _ 38,725.41 8,097.75 46,823.16 38,045.62 10,551.25 48.596.87 X May „ - 42,577.28 9.137.50 51,714.78 38,664.37 11,962:75 50,627.12 »—i June - 49,626.71 12,530.04 62,156.75 43,360.10 14,165.69 57,525.79 z *l TOTAL COLLECTIONS $ 579,706.56 $ 112,544.58 692,251.14 $ 525,778.60 $ 134,927.04 $ 660,705.64 c X > ci—i z 288 MISCELLANEOUS ACTIVITIES AND INFORMATION

TABLE 93 Statement of Sales Tax Tokens Purchased from January 24, 1936 to June 30, 1940

l-Mill 5-Mill Total Year and Month Tokens Tokens Number Cost 1936 January 24 4,700,000 1,195,000 5,895,000 § 9,389.12 January 29 4,124,500 1,095,000 5,219,500 8,324.21 January 30 880,500 160,000 1,040,500 1,642.10 January 31 960,000 250,000 1,210,000 1,928.60 February 5 1,260,000 250,000 1,510,000 2,388.36 February 5 1,260,000 250,000 1,510,000 2,388.36 February 13 2,360,000 770,000 3,130,000 5,025.48 April 2 540,000 30,000 570,000 882.45 April 6 400,000 400,000 613.01 April 15 750,000 750,000 1,149.39 April 17 400,000 400,000 613.01 April 22 400,000 400,000 613.01 April 24 500,000 500,000 766,26 April 25 600,000 600,000 919.52 April 27 400,000 400,000 613.01 May 4 500,000 500,000 766.26 May 7 565,000 565,000 865.88 May 29 400,000 400,000 613.01 June 29.... 1,600,000 1,000,000 2,600,000 4,512.00 August 4 5,000,000 1,000,000 6,000,000 9,572.90 November 11 1,600,000 1,600,000 2,452.04 November 23 2,600,000 500,000 3,100,000 4,934.95 December 5 800,000 500,000 1,300,000 2,198.40 1937 April 15 1,000,000 1,000,000 1,548.00 May 26 500,000 500,000 810.00 May 28 5,000,000 5,000,000 8,100.00 May 28 1,000,000 1,000,000 1,620.00 May 29 500,000 500,000 882.00 June 16 500,000 500,000 810.00 November 4.. 3,000,000 2,000,000 5,000,000 9,980.00 1938 January 31 20,000 20,000 51.20 April 29... 3,000,000 3,000,000 4,860.00 June 30 1,008,000 1,008,000 1,632.96 June 30 5,000,000 5,000,000 8,100.00 December 27 1,279,000 1,279,000 2,129.53 1939 February 15 504.000 504,000 839.16 March 1 1,005,000 1,005,000 1,673.33 April 26 812,000 100,000 912,000 1,625.98 May 27 728,000 728,000 1,212.12 June 14 761,000 409,350 1,170,350 2,388.69 July 18.. 756,000 756,000 1,258.74 August 31 1,358,000 200,000 1,558,000 2,809.07 September 29 1,498,000 80,000 1,578,000 2,713.37 October 31 „ 1,892,000 180,000 2,072,000 3,643.38 November 29 290,000 290,000 794.60 December 21. 500,000 500,000 832.50 1940 January 23 1,000,000 1,000,000 1,665.00 March 7 500,000 130,000 630,000 1,188.70 April 30 500,000 30,000 530,000 914.70 May 28 500,000 100,000 600,000 1,106.50 June 27 2,000,000 200,000 2,200,000 3,878.00 TOTAL 68.721,000 10,719,350 79,440,350 $ 132;238i TABLE 94 Analysis of Estates Closed During the Calendar Year 1939, by Counties

Deductions From Total Percent Total Gross Gross Estate of Tax Average Total Total Net Estate Personal Total to Net I—SI Gross Within Debts and Taxes, Ex­ Net Within Exemptions Taxable Net Tax­ Tax and Taxable Oi Estate Oklahoma Mortgages penses, Etc. Estate Oklahoma Allowed Estate able Estate Penalty Estate G X Adair $ ' $ $ 5 $ $ f $ $ $ -—% X Alfalfa 316,653.57 220,819.73 5,699.33 25,559.20 285,395.04 195,961.71 88,000.84 107,960.87 6,747.55 1,598.75 1.48 Atoka 270,993.88 79,153.57 37,725.09 17,227.13 216,041.66 49,802.41 30,438.81 19,363.60 4,840.90 237.99 1.23 [> Beaver 227,304.52 73,892.76 8,698.07 10,643.47 207,962.98 63,810.54 47,585.89 16,224.65 1,352.05 243.48 1.50 Beckham. _ 461,914.03 136,626.47 59,348.24 55,476.82 347,088.97 102,758.25 30,731.29 72,026.96 18,006.74 2,066.04 2.87 Z Blaine 144,497.97 144,497.97 4,128.31 10,283.70 130,085.96 130/85.96 53,624.49 76,461.47 10,923.06 1,565.17 2.05 X Bryan 176,729.07 107,209.60 3,069.51 8,274.51 165,385.05 97,908.64 55,222.20 42,686.44 5,335.80 546.37 1.28 Caddo 234,281.61 178,813.95 2,880.55 12,233.77 219,167.29 166,020.58 42,253.46 123,767.12 10,313.92 2,290.05 1.85 o Canadian.. 293,475.49 190,654.69 51,827.74 24,517.41 217,130.34 163,685.01 74,104.75 89,580.26 7,465.02 1,433.20 1.60 XOi Carter 1,524,534.98 1,159,115.09 61,533.48 74,330.55 1,388,670.95 1,055,301.48 42,741.59 1,012,559.89 112,506.65 49,279.42 4.87 Cherokee.. 285,801.38 268,638.25 5,005.32 6,050.05 274,746.01 259,623.57 40,872.00 218,751.57 54,687.89 9,472.68 4.33 > Choctaw.. 6,975.60 4,975.60 264.81 1,113.66 5,597.13 3,984.83 3,984.83 1,992.41 44.60 1.12 G Cimarron.. 447,594.53 27,039.54 6,321.19 18,726.37 422,546.97 20,716.57 5,388.80 15,327.77 1,703.08 170.05* 1.11 H Cleveland. 329,419.30 261,690.60 12,647.35 14,432.94 302,339.01 235,482.09 110,712.69 124,769.40 8,317.96 2,161.19 1.73 Coal 956,516.45 4,175.25 2,320.08 124,344.45 829,851.92 1,212.94 9.45 1,203.49 401.16 26.34* 2.19 Dewey 70,990.04 7,747.32 2,747.27 3,607.52 64,635.25 5,969.91 907.95 5,061.96 1,687.32 51.99 1.03 z Ellis 144,599.90 128,041.81 5,983.46 6,427.93 132,188.51 118,192.51 40,251.90 77,940.61 19,485.15 1,625.35 2.08 o Garfield... 808,524.29 440,833.89 42,234.93 56,036.57 710,252.79 379,774.86 178,599.63 201,175.23 6,489.52 3,002.15 1.49 Garvin 163,450.08 110,595.05 33,126.81 17,087.75 113,235.52 83,535.71 51,378.15 32,157.56 3,215.75 335.77 1.04 z .Grady 491,193.84 440,128.70 88,047.82 60,662.95 342,483.07 300,272.52 111,926.49 188,346.03 9,417.30 3,791.40 2.01 X Grant 273,906.26 258,612.79 12,987.64 18,957.54 241,961.08 229,861.29 80,159.93 149,701.36 10,692.95 2,588.84 1.73 Greer 154,969.11 122,434.11 1,880.14 10,229.54 142,859.43 110,953.94 71,615.25 39,338.69 5,619.81 485.23 1.23 o Harmon X Harper 43,146.88 14,207.78 494.05 2,278.85 40,373.98 11,955.30 1,755.00 10,200.30 3,400.10 101.99 1.00 Haskell 132,597.36 19,169.63 488.74 4,926.73 127,181.89 16,117.32 6,540.85 9,576.47 3,192.15 96.32 1.01 i-3 Hughes 170,324.70 20,900.49 1,398.42 11,920.04 157,006.24 19,567.48 9,248.79 10,318.69 2,579.67 107.82 1.04 i—i Jackson 702,544.67 210,699.69 164,137.95 78,488.06 459,918.66 124,998.57 51,185.00 73,813.57 7,381.35 1,135.54 1.54 Jefferson __ 535,455.53 51,271.43 62,406.68 17,445.94 455,602.91 44,860.24 20,737.89 24,122.35 3,446.05 277.50* 1.15 o Johnston.. z Kay 1,292,326.20 919,038.56 138,438.95 104,299.50 1,049,587.75 729,158.41 251,098.27 478,060.14 14,060.59 12,384.12 2.59 Kingfisher 820,279.46 653,243.09 65,866.71 55,246.55 699,166.20 553,665.93 204,684.73 348,981.20 13,959.24 7,244.84 2.07 Kiowa 431,313.64 61,045.64 3,634.88 10,661.44 417,017.32 53,519.99 16,130.00 37,389.99 4,673.74 492.17* 1.32 Latimer 164,695.82 52,030.67 1,177.47 10,808.77 152,709.58 44,005.03 15,214.20 28,790.83 5,758.16 498.45 1.73 to LeFlore... 44,780.56 6,416.96 9,499.05 569.95 34,711.56 5,425.76 367.94 5,057.82 1,685.94 68.98 1.36 00 TABLE 94—(Continued) Analysis of Estates Closed During the Calendar Year 1939, by Counties

Deductions From Total Percent Total Gross Gross Estate of Tax Total Estate Total Net Estate Personal Net Average Total to Net Gross Within Debts and Taxes, Ex­ Net Within Exemptions Taxable Net Tax­ Tax and Taxable g COUNTY Estate Oklahoma Mortgages penses, Etc. Estate Oklahoma Allowed Estate able Estate Penalty Estate aOi Lincoln S 1,016,629.21 $ 763,717.55 $ 7,191.01 $ 59,114.62 $ 950,323.58 t 5 715,299.01 3; 73,267.05 $ 642,031.96 $ 45,859.42 $ 27,137.31 4.23% X Logan 596,293.35 440,441.94 5,688.63 39,652.45 550,952.27 399,513.43 179,273.59 220,239.84 9,176.66 4,743.50 2.15 X Love 94,778.99 9,345.00 112.11 2,025.00 92,641.88 8,632.21 694.20 7,938.01 1,984.50 81.76 1.03 X McClain 149,988.74 78,062.72 61,862.08 9,335.77 78,790.89 53,509.93 41,992.00 11,517.93 1,645.42 116.18 1.01 McCurtain 42,820.00 2,794.80 320.80 42,499.20 2,677.45 945.00 1,732.45 1,732.45 18.40 1.06 !> Mcintosh 4,793.50 4,793.50 100.00 4,693.50 4,693.50 4,693.50 2,346.75 51.14 1.09 z Maior 89,450.86 84,575.60 1,757.51 6,515.79 81,177.56 76,995.79 61,184.62 15,811.17 1,581.12 158.11 1.00 X Marshall 99,546.52 99,546.52 1,348.42 8,303.27 89,894.83 89,894.83 89,894.83 29,964.94 3,038.94 3.38 Mayes 625,655.03 35,351.38 38,837.17 50,177.16 536,640.70 29,431.15 2,495.88 26,935.27 2,992.80 1,477.09 5.48 od Murray 53,219.99 53,219.99 1,435.54 6,390.74 45,393.71 45,393.71 29,208.44 16,185.27 5,395.09 163.72 1.01 Muskogee 949,734.81 813,871.69 142,905.04 196,522.92 610,306.85 484,984.45 96,150.85 388,833.60 17,674.25 12,148.23 3.12 m Noble 248,829.23 137,758.77 9,143.50 17,301.26 222,384.47 118,981.06 40,735.80 78,245.26 4,890.32 1,409.29 1.80 > Nowata 619,319.65 306,095.81 54,196.58 41,035.04 524,088.03 268,424.27 53,128.05 215,296.22 21,529.62 7,415.92 3.44 G Okfuskee 267,308.33 251,198.33 70,537.02 17,998.79 178,772.52 162,913.98 45,675.00 117,238.98 23,447.79 3,144.36 2.68 Oklahoma 12,472,314.96 6,047,659.33 1,296,856.85 901,174.89 10,274,283.22 4,670,222.74 646,943.70 4,023,279.04 28,533.89 175,385.17* 4.36 Okmulgee 1,785,067.40 560,311.05 19,469.17 77,592.06 1,688,006.17 497,144.16 54,792.84 442,351.32 31,596.52 19,321.27* 4.37 < Osage 58,287.89 49,148.24 1,177,32 8,652.81 48,457.76 41,641.24 32,529.36 9,111.88 3,037.29 121.52 1.33 <-3 Ottawa 867,195.66 183,604.23 12,343.44 45,851.10 809,001.12 164,771.25 6,614.19 158,157.06 39,539.26 5,239.18 3.31 X Pawnee 783,534.32 656,034.32 4,099.53 50,364.62 729,070.17 609,407.45 72,456.75 536,950.70 67,118.83 24,639.01 4.59 in Payne 957,797.20 923,537.36 46,877.54 62,794.84 848,124.82 818,017.70 117,848.30 700,169.40 35,008.47 27,613.10 3.94 Pittsburg 444,990.20 77,008.30 2,265.55 34,632.82 408,091.83 67,208.91 4,624.63 62,584.28 5,215.35 1,333.71 2.13 > Pontotoc 872,935.10 193,830.36 40,966.58 48,909.79 783,058.73 146,306.53 56,782.3.6 89,524.17 5,595.26 1,353.00* 1.51 Z Pottawatomie 340,632.91 220,526.70 7,136.71 37,850.20 295,646.00 186,733.72 92,803.20 93,930.52 5,525.32 1,232.29 1.31 M Pushmataha 44,302.39 520.00 190.00 44,112.39 424.00 7.00 417.00 208.50 35.30 8.46 Roger Mills ... 52,594.81 1,625.00 87.66 8,736.15 43,771.00 1,352.53 1,352.53 1,352.53 14.09 1.04 \—{ Rogers 197,077.90 61,014.00 46,864.48 14,948.65 135,264.77 51,484.98 15,263.50 36,221.48 6,036.91 641.35 1.77 Seminole 579,542.36 489,010.64 16,601.89 38,606.20 524,334.27 443,717.55 66,364.50 377,353.05 41,928.11 15,521.67 4.11 z Sequoyah 80,583.71 44,667.20 13,500.00 17,872.16 49,211.55 30,671.35 22,012.60 8,658.75 1,731.75 105.95 1.22 X SteDhens • 279,154.39 186,321.16 11,757.15 18,663.81 248,733.43 164,057.12 36,146.71 127,910.41 12,791.04 3,867.86 3.02 Xo Texas 71,929.80 27,842.39 7,458.62 16,057.51 48,413.67 8,465.88 1,080.00 7.385.88 738.59 75.93 1.03 Tillman 25,303.35 2,500.00 8,881.44 2,568.66 13,853.25 1,368.98 1,368.98 1,368.98 17.80 1.30 g Tulsa 16,074,085.53 13,484,833.38 2,114,314.75 1,079,505.37 12,880,265.41 10,831,866.72 468,622.82 10,363,243.90 157,018.84 637,462.74* 6.15 > Wagoner 31,556.49 9,287.42 1,380.43 2,399.94 27,776.12 8,246.98 3,553.43 4,693.55 2,346.77 47.83 1.02 >—>-3< Washington 495,999.30 494,849.30 45,750.59 35,228.27 415,020.44 414,110.01 80,583.25 324,526.76 36,058.52 13,266.47 4.09 Washita.-. 127.959.73 102,791.15 23,059.37 6,351.30 98,549.06 80,504.49 35,000.00 45,504.49 7,584.08 674.09 1.48 o Woods 302,154.42 259,874.42 34,182.18 19,595.76 248,376.48 233,136.29 71,843.97 161,292.32 13,441.02 3,469.50 2.15 z Woodward 265,568.42 223,937.90 34,447.98 21,510.67 209,609.77 172,698.92 58,248.45 114,450.47 9,537.53 2,030.61 1.77 TOTAL $55,463,831.36 $34,502,376.89 $ 5,183,771.53 $ 3,987,594.42 $46,292,465.41 $28,076,468.95 $ 4,553,335.02 $23,523,133.93 $ 26,700.49 $ 1,105,803.37

*Total tax and penalty shown includes the following amounts received by virtue of the 80% Federal Credit Clause: Cimarron, : -.31; Coal, $10.12; Jefferson, $14.37 ;Kiowa, $24.39; Oklahoma, $372.87; Okmulgee, $264.22; Pontotoc, $6.03; and Tulsa, $40,000.00. MISCELLANEOUS ACTIVITIES AND INFORMATION 29

CHART 47 PROPORTION OF DEDUCTIONS AND EXEMPTIONS TO TOTAL GROSS ESTATE AND NET ESTATE WITHIN OKLAHOMA

CALENDAR YEAR 1939

TOTAL GROSS ESTATE $55,463,831.36 (lOOVo)

TOTAL NET ESTATE $46,292,465.41 NET ESTATE (83.46°/0) WITHIN OKLAHOMA $28,076,468.95 (lOOVo)

NET TAXABLE ESTATE 323,523,133.93

(83,78°/0)

mE^TS^OFUrjAGESj TAXES, & EXPENSES I PERSONAL DEDUCTED EXEMPTIONS $9,171,365.95 | 1 $4,553, 335.02B (16.54°/) (I6.22"4) TABLE 95 Classification of Gross Estates by Types of Property and by Counties, Calendar Year 1939

Number of Estates Trans­ Total . Real Trans­ Passed ferred Gross Estale, fers i—( Passed By In­ During Not Estate Oil and Stocks Other Life During Oi By testate Life­ Pro­ Within Gas Leases, And Personal In­ Life­ COUNTY Total Will Laws time bated Oklahoma Etc. Bonds Property surance time o X Adair.... $ $ $ $ $ $ X Alfalfa 16 8 8 220,819.73 190,945.00 610.00 29,264.73 Atoka 4 3 1 79,153.57 43,348.10 2,525.00 33,280.47 > 12 7 5 73,892.76 40,320.00 12,175.00 21,397.76 4 4 136,626.47 54,634.00 16,550.00 55,268.92 10,173.55 X Blaine 7 5 2 144,497.97 35,518.00 14,958.44 27,621.53 66,400.00 8 4 3 1 107,209.60 75,391.00 20,748.80 11,089.80 o<~H Caddo.. 12 7 5 178,813.95 59,471.66 21,325.80 94,266.49 3,750.00 Oi 12 8 4 190,654.69 119,280.00 41,392.55 27,482.14 2,500.00 > 9 7 2 1,159,115.09 312,207.44 174,459.65 564,653.47 107,794.53 o 4 3 1 268,638.25 33,996.00 199,312.33 12,329.92 23,000.00 hi 2 2 4,975.60 1,400.00 1,836.21 1,739.39 9 5 1 27,039.54 14,340.00 4,949.54 7,750.00 15 10 5 261,690.60 74,162.66 88,965.38 79,020.73 19,541.83 t—<1< 3 1 2 4,175.25 3,452.50 450.75 272.00 H Comanche 14 7 7 173,540.99 94,464.60 13,320.00 62,019.36 2,334.70 ' 1,402.33 X 6 3 3 57,899.56 29,350.00 10,977.50 17,572.06 Craig... 13 7 6 184,232.48 83,399.80 46,106.45 45,186.23 2,500.00 7,040.00 10 4 5 1 109,563.20 17,632.88 28,884.10 61,262.40 1,783.82 > Custer 11 6 5 207,624.31 88,277.00 62,578.00 56,271.80 497.51 V 3 1 2 4,288.22 2,835.28 1,452.94 O 1 2 7,747.32 4,075.00 3,672.32 Ellis 4 2 2 128,041.81 57,210.00 19,758.20 51,073.61 Garfield ... 31 14 15 2 440,833.89 38,740.17 55,104.50 58,542.94 88,446.28 2 Garvin 10 3 7 110,595.05 81,677.61 9,906.00 17,278.72 1,732.72 X Grady 20 17 440,128.70 146,893.00 151,310.62 99,905.66 15,965.44 26,053.98 (J Grant 14 8 6 258,612.79 104,026.00 16,915.22 103,661.57 1,017.50 32,992.50 X Greer 7 4 3 122,434.11 61,690.00 32,357.50 20,360.08 568.22 7,458.31 Harmon 3 14,207.78 13,139.51 575.00 493.27 > Haskell ... 2 1 19,169.63 3,120.00 11,173.00 4,876.63 4 3 1 20,900.49 10,450.00 7,193.65 3,256.84 O Jackson... 10 3 7 210,699.69 118,563.47 8,034.22 15,705.20 30.896.80 37,500.00 7 6 1 51,271.43 26,964.55 19,643.35 4,663.53 2 Johnston Kay 34 17 15 2 919,038.56 358,657.00 270.109.19 190,517.77 62,730.21 37,024.39 Kingfisher 25 10 13 2 663,243.09 378,529.17 10,098.00 146.626.43 16,515.49 111,474.00 8 4 4 61,045.64 51,959.76 1,250.00 7,835.88 5 2 3 52,030.67 7,245.00 40.600.00 4,185.67 LeFlore 1 2 6,416.96 3,930.00 2.486.96 TABLE 95—(Continued) Classification of Gross Estates by Types of Property and by Counties, Calendar Year 1939

Number of Estates Trans­ Total Real Trans­ Passed ferred Gross Estate. fers Passed By In­ D uring Not Estate Oil and Stocks Other Life D uring By testate Life­ Pro­ Within Gas Leases, And Personal In­ Life­ Oi COUNTY Total Will Laws time bated Oklahoma Etc. Bonds Property surance time o Lincoln. 14 6 8 5 763 717.55 5 112,379.80 352.479.07 $ 297,301.74 1,556.94 X Logan. 24 15 9 440 441.94 159,362.33 115,184.75 133,468.00 12,602.44 19,824.42 X Love ..... 4 9. 345.00 9,320.00 25.00 X McClain •;.... 7 78, 052.72 54,150.23 5,690.00 16,934.11 ""7,288738 McCurtain.-.L... 1 2 ,794,80 2,794.80 > Mcintosh 2 4 793.50 4,500.00 293.50 X Major 10 84. 575.60 34,450.00 585.00 13,540.60 36,000.00 o Marshall 3 99 546.52 62,416.66 3,223.50 31,936.36 1,970.00 X Mayes... 9 35, 351.38 29,355.00 615.00 4,171.38 1,200.00 Oi Murray 3 53 219.99 21,909.33 4,267.35 17,443.31 9,600.00 > Muskogee 22 14 813 871.69 457,087.00 147,559.76 150,128.51 48,366.42 10,730.00 a Noble 16 7 137 ,758.77 73,365.00 2,870.07 60.123.70 1,400.00 Nowata 10 6 303 ,095.81 181,140.60 24,068.67 98;250.23 ""276301 H Okfuskee 5 3 251, 198.33 44,333.90 65,860.00 140,004.43 Pittsburg.... 12 7 5 77 ,008.30 32,510.00 10,010.25 24,750.95 177.10 9,560.00 Pontotoc 16 8 6 193 ,830.36 129,876.35 3.333.25 23,377.73 13,986.03 23,257.00 Pottawatomie.... 17 10 220 .526.70 73,386.75 92,041.85 51,948.10 2,400.00 750.00 d Pushmataha 2 2 520.00 520.00 Roger Mills 1 1 ,625.00 1,625.00 Rogers 6 61 ,014.00 16,495.00 3,339.00 41,180.00 X Seminole 9 489 ,010.64 188,664.76 72,325.76 153,715.99 66,535.38 7,768.75 o Sequoyah.— 5 44 ,667.20 29,548.56 6,200.00 8,918.64 X Stephens 10 6 186 ,321.16 70,840.00 29,790.04 70,095.12 1,596.00 "iXoooioo Texas .'. 10 7 27 842.39 22,943.00 400.00 4,499.39 > Tillman... 1 1 2 500.00 2,500.00 Tulsa...... 66 47 19 13.484. ,833.38 1,060,368.52 7,593,064701 4,382,111.51 374,813.54 74,475.80 •i—i Wagoner 2 ....„ 2 9 ,287.42 8,462.70 824.72 o Washington.. 9 3 494 ,849.30 89.695.86 "201,903719 57,312.63 104,752.10 417185752 S5 Washita 6 3 2 102 ,791.15 48,481.70 1,468.80 30,526.15 22,314.50 Woods.. 12 8 4 259. 874,42 155,853.50 9,647.20 50,978.11 43,395.61 Woodward.... 12 7 5 223 937.90 72,771.00 10,455.54 66,918.96 11,698.90 62,093.50 TOTAL...... 881 385 11 $34,502,376.89 $ 8,650,221.58 $14,367,372.23 $ 9,095,861.40 $ 1,428,699.22 $ 960,222,46 294 MISCELLANEOUS ACTIVITIES AND INFORMATION

CHART 48 CLASSIFICATION OF TOTAL GROSS ESTATE WITHIN OKLAHOMA BY KIND OF PROPERTY FOR THE YEAR 1939

TOTAL GROSS ESTATE WITHIN OKLAHOMA $34,502,376.89 (l00°/o) TRANSFERS DURING LIFETIME • 960,22a.48 J (2.79°/„)

LIFE INSURANCE %\, 428,699.22 C4.I4%) TABLE 96 Classification of Gross Estates Closed During the Calendar Year 1939 by Types of Property and Size Groups

Classification of Gross Estates by Types of Property and Size Groups Real Estate, Stocks Other Transfers Total Gross m Oil and Gas and Personal Life During Estate Within CJ SIZE GROUPS Leases, Etc. Bonds Property Insurance Lifetime Oklahoma X X o—: 10,000. ; 3,009,440.34 I I 653,692.58 $ 1,162,819.70 $ 144,311.71 $ 320.262.44 $ 5,290,526.77 X 10,000— 20,000... 779,591.05 445,087.30 385.428.45 57,954.51 113.523.83 1.781,585.14 20,000— 40,000... 1.064,006.05 540,668.07 2,107,294.76 166,265.81 253,555.28 4,131,789.97 > 40,000— 60,000... 746,582.98 474,157.17 613.534.72 32,614,62 138,232.28 2,005.121.77 60,000— 100,000... 777,863.00 766,430.74 556,821.70 178.361.45 21,273.55 2,300.750.44 C 100,000— 250,000.. . 781,545.90 1,591,672.32 507.793.20 225.670.03 49,825.08 3.156.506.53 250,000— 500,000... 402.708.33 2,165,663.90 952,906.59 298,422.54 63,550.00 3.883.251.36 X 500,000— 750,000... 186,611.00 181.200.55 132,239.37 99.966.67 600.017.59 m 750,000— 1,000,000... 126,997.09 161,059.65 506,326.11 107,794.53 902,177.38 1,000,000— 3,000,000... 502,973.39 3.884,122.26 684,400.17 117,337.35 5,188,833.17 > 3,000,000- 5,000,000... o 5,000,000— 10,000,000.. 271,902.45 3,503,617.69 1,486,296.63 "7261.816.77 M 10,000,000 and Over : < TOTAL % 8,650,221.58 $ 14.367,372.23 9,095,861.40 $ 1,428,699.22 $ 960,222.46 % 34,502,376.89 g X Percentage Distribution of Gross Estates by Types of Property and Size Groups m Real Estate, Stocks Other Transfers Total Gross Oil and Gas and Personal Life During Estate Within > SIZE GROUPS Leases, Etc. Bonds Property Insurance Lifetime Oklahoma X i o—$ 10,000.... 56.88 % 12.36% 21.98% 2.73 % 6.05 % 100.00% 10,000— 20,000.. 43.76 24.98 21.64 3.25 6.37 100.00 X 20,000— 40,000 25.75 13.09 51.00 4.02 6.14 100.00 o 40,000— 60,000 37.23 23.65 30.60 1.63 6.89 100.00 Pi 60,000— 100,000 33.81 33.31 24.20 7.75 .93 100.00 m 100,000— 250,000... 24.76 50.42 16.09 7.15 1.58 100.00 > 250,000— 500,000 10.37 55.77 24.54 7.68 1.64 100.00 •-3 500,000— 750,000 31.10 30.20 22.04 16.66 100.00 i—i 750,000— 1,000,000— 14.08 17.85 56.12 11.95 100.00 O 1,000,000— 3,000,000 9.69 74.86 13.19 2.26 100.00 3,000,000— 5,000,000 z 5,000,000— 10,000,000...... 5.17 66.58 28.25" "ibabb 10,000,000 am i Over

TOTAL.... 25.07 % 41.64% 26.36 % 4.14% 2.79% 100.00% TABLE 97 Further Analysis of Estates Closed During the Calendar Year 1939 by Size Groups

Classification of Estates as to Method of Transfer and Indebte< iness Number of Estates S Trans- Oi Passed by ferred Not Taxes. Passed Intestate During Pro­ Total Debts and Expenses o SIZE GRi DUPS Total By Will Laws Lifetime bated Deductions Mortgages Etc. X X $ 0—$; 10,000 673 324 330 10 9 $. 3,486,357.79 $ 1,805,601.64 $ 1,680,756.15 >X 10,000— 20,000.... 72 45 24 1 2 369,483.79 124,359.08 245,124.71 20,000— 40,000 54 34 18 2 2,162,137.11 1,664,402.90 497,734.21 X& ! 40.000— 60,000 29 22 7 238,010.74 92,828.73 145,182.01 © 60,000— 100,000...... 21 20 1 521,694.00 292,228.91 229,465.09 X 100,000— 250,000 17 15 2 418,563.80 219,877.12 198,686.68 250,000— 500,000 .... 9 7 2 592,259.43 135,124.00 457,135.43 Oi 500.000— 750,000...... 1 1 71,867.84 26,199.71 45,668.13 750,000— 1,000,000...... 1 1 84,173.40 53,507.00 30,666.40 > 1,000,000— 3,000,000 3 3 985,268.42 758,702.80 226,565.62 Ho 3,000,000— 5,000,000 .. 5.000.000— 10.000.000 1 1 241,549.63 10,939.64 230,609.99 Percent of Tax Net Estate Net Total Percent Average Net Average Paid to Net X Within Personal Taxable Tax and to Taxable Tax Per Estate Within »—i SIZE GR( )UPS Oklahoma Exemptions Estate Penalty Total Estate Return Oklahoma 2 $ o—i 10,000 $ 4,157,038.13 $ 2 ,448,716.34 $ 1,708,321.79 $ 20,420.22 1.85% $ 2,538.36 $ 30.34 .49 % X 10.000— 20,000 1,548,593.69 495.892.97 1,052,700.72 15.022.00 1.36 14,620.84 200.39 .97 o 20,000— 40,000. 2.107,390.67 563,377.20 1,544.013.47 30,564.44 2.77 28,592.84 566.01 1.45 X 40,000— 60,000 1,769,603.18 388,572.00 1,381,031.18 34,883.51 3.15 47,621.76 1,202.88 1.97 60,000— 100,000 1,834,322.52 230,436.75 1.603,885.77 53,083.85 4.80 76,375.51 2,518.79 2.89 > 100,000— 250,000 2.755,192.91 230,553.66 2,524,639.25 108.646.25 9.83 148,508.19 6,367.96 3.94 Hi 250,000— 500,000. 3,318,872.23 123,161.00 3,195,711.23 159,679.33 14.44 355,079.03 17,729.35 4.81 h-l 500,000— 750,000 528,149.75 528,149.75 27,248.24 2.46 528,149.75 27,248.24 5.16 750,000— 1,000,000 830,155.09 12,834.60 817,320.49 43,152.63 3.90 817,320.49 43,152.63 5.20 o 1,000,000— 3.000,COO. 4,203,637.89 44,987.00 4,158,650.89 229,119.05 20.72 1,386,216.96 76,373.02 5.45 !4 3,000.000— 5.000,000. 5,000,000— 10,000 000 5,023,512.89 14,803.50 5,008,709.39 383,983.85 34.72 5,008,709.39 343,983.85 7.64 10,000,030 am TOTAL $28,076,468.95 $ 4,553,335.02 $23,523,133.93 $ 1,105,803.37 100.00 % $ 26,700.49 $ 1,204.75 3.94% MISCELLANEOUS ACTIVITIES AND INFORMATION 297

CHART 49 PERCENTAGE DISTRIBUTION OF NUMBER OF RETURNS, NET TAXABLE ESTATE,AND TAX LIABILITY, CLASSIFIED BY SIZE OF NET TAXABLE ESTATE FOR THE YEAR 1939

rqlOO%

NET TAX TAXABLE LIABILITY ESTATE 298 MISCELLANEOUS ACTIVITIES AND INFORMATION

TABLE 98 Gross Gallons and Net Taxable Gallons of Gasoline Reported

Fiscal Year 1938-1939 Gross Gallons Net Gallons MONTHS Reported Taxable July - 41,589,270 37,766,172 August - - - 39,992,146 33,879,707 September 37,270,420 28,330,815 October -... ~~~ 36,684,135 30,118,569 November. 33,603,264 28,062,044 December 32,372,819 27,039.235 January - -- 32,505,665 30,110,554 February 30,390,320 27,047,041 March - - -..- 27,544,265 25,138,560 April - 33,098,779 30,643,014 May - 32,361,359 29,255,750 June - - 35,977,710 32,970,689 TOTAL...... 413,390,152 360,362,150

Fiscal Year 1939-1940 Gross Gallons Net Gallons MONTHS Reported Taxable July - 41,976,062 32,286,843 August... - - - - 40,696,580 30,729,904 September " 40,574,525 27,366,085 October -... 36,331,586 30,478,508 November .„.. 35,725,886 30,670,957 December 32,854,257 29,424,274 January 33,631,616 30,682,470 February 28,572,658 26,284,757 March - - 28,706,195 25,447,721 April - - 34,947,082 29,794,970 May - 34,461,835 29,629,696 June._ 37,547,627 30,802,476 TOTAL 426,025,909 353,598,661

TABLE 99 Taxable Gallons of Motor Fuel Subject to Fuels Excise Tax (Inspection Fee of .08 Cents per Gallon)

Fiscal Year 1939-1940 Gallons Inspected 44 Degrees Below 44 Gravity Degrees MONTHS or Above Gravity Total July ..-- 1,608 1,983 3,591 August 40.307,905 4,970,651 45,278,556 September 40,125,255 4,580,222 44,705,477 October 35,959,148 3,547,038 39,506,186 November 35,304,407 3,804,455 39,108,862 December 32,490,546 3,864,279 36,354,825 January 33,108,210 4,031,319 37,139,529 February 28,355,337 5,099,450 33,454,787 March 28,491,531 4,287,455 32,778,986 April 34,563,616 4,561,169 39,124,785 May 33,941,961 4,140,062 38,082,023 June 37,157,700 4,703,345 41,861,045 TOTAL 379,807,224 47,591,428 427,398,652 MISCELLANEOUS ACTIVITIES AND INFORMATION 299

TABLE 100 Taxable Gallons of Motor Fuel Subject to Special Fuel Use Tax

Fiscal Year 1938-1939 Fiscal Year 1939-1940 Gallons Reported Gallons Reported Com­ Com­ bustible bustible Liquids, Gases, Liquids, Gases, Including Including Including Including Diesel Butane Diesel Butane Fuel, Fuel, Fuel, Fuel, MONTHS Etc. Etc. Total Etc. Etc. Total July 2,497 47,249 49,746 August 1,821 37,015 38,836 September 1,770 39,575 41,345 October 7,303 42,598 49.901 November 10,864 40,161 51,025 December 12,694 40,683 53,377 January 12,376 36,965 49,341 February 36,879 43,604 80,483 March... 25,037 37,456 62,493 April 37,173 39,929 77,102 May •-.. 527 15,942 16,469 66,469 43,351 109,820 June 417 31,847 32,264 102,604 41,173 143,777 TOTAL.. 944 47,789 48,733 317,487 489,759 807,246

TABLE 101 Gasoline Exemptions, Refunds, and Allowances

Fiscal Year 1938-1939 Fiscal Year 1939-1940 Percent Percent to to Gallons Total Gallons Total AS REPORTED 413,390,152 100.00% 426,025,909 100.00% Allowances by Law to Distributors 7,328,978 1.77 9,073,682 2.13 GROSS TAXABLE GALLONS 406,061,174 98.23% 416,952,227 97.87%

EXEMPTIONS FROM PAYMENT OF TAX: Sales to Federal Government 4,448,027 4,674,059 1.10 Sales to Board of Public Welfare 86,973 .02 Gasoline Used in Agriculture 49,593,001 11.64 Gasoline Used in Cleaning, Dyeing, and in Manufacture of Paint and Rubber Goods 871,751 .20 Gasoline Used in Aircraft 929,886 .22 TOTAL EXEMPTION SALES 4,448,027 1.08% 56,155,670 13.18%

REFUNDS: Gasoline Used in Agriculture.. 40,807,685 9.87 7,103,942 1.67 Gasoline Used in Aircraft 443,312 .11 93,954 .02 TOTAL REFUNDS 41,250,997 9.98 % 7,197,896 1.69%

TOTAL EXEMPTIONS AND REFUNDS 45,699,024 11.06% 63,353,566 14.87%

NET GALLONS SUBJECT TO TAX 360,362,150 87.17% 353,598,661 83.00% TABLE 102 Gallons of Gasoline Exempted or on Which Tax Was Refunded, by Months

Fiscal Year 1938-1939 Gallons on Which Refunds Were Claimed Oi Agricul­ Net Aircraft tural Less 2 % Gallons Amount O MONTHS Gallons Gallons Total Deduction Refunded Refunded rK July - - -.- - - - 33,843 2.684,854 2.718,697 54,221 2,664,476 $ 106,579.04 x August 100,967 5,040,022 5,140,989 102,702 5,038,287 201,531.47 > September 30,923 7,960,605 7,991.528 159,621 7,831,907 313,276.29 z October... 36,648 5,481,171 5,517,819 110,247 5,407.572 216.302.88 X November 30,804 4,512,759 4,543,563 90,767 4,452,796 178,111.85 o December 24,824 4,401,711 4,426.535 88,354 4,338,181 173,527.24 X January 21,881 1,519,944 1,541,825 30,764 1.511,061 60,442.45 Oi February 53,257 2.372,194 2,425,451 48,347 2,377,104 95,084.17 March 30,479 1,577,263 1,607,742 32,034 1,575,708 63,028.33 > April 38,819 1,481,779 1,520.598 30,294 1,490,304 59,612.17 a May 33,632 1,951.600 1,985,232 39,605 1,945,627 77.825.08 June 7,235 1,823,783 1,831,018 36,498 1,794,520 71,780.83 <; TOTAL..... 443,312 40,807,685 41,250,997 823,454 40,427,543 $ 1,617,101.80 x Fiscal Year 1939-1940 in Gallons on Which Refunds Gallons of Gasoline Exempted Were Claimed > X Welfare Agricul­ Agricul- Net i—i Board Solvent Aircraft tural Aircraft tural Less 2 % Gallons Amount SJ MONTHS Gallons Gallons Gallons Gallons Total Gallons Gallons Total Deduction Refunded Refunded X July 3,682 29.674 40,827 7,338,671 7,412,854 44,125 963,299 1,007,424 20,092 987,332 $ 39,493.28 o August 2,840 57.379 51,618 8,679,278 8,791,115 September 7,625 63,597 38,309 6,900,912 7,010,443 37,284 4,982,957 5,020,241 100,149 4,920,092 196,803.69 X October 7,797 93,512 77,700 4.031,542 4.210,551 1,040 489,366 490,406 9,790 480,616 19,224.64 > November 6,511 83,921 65,232 3,714.827 3,870,491 hi December 8,028 74,680 98,333 1,904,059 2,085,100 3,405 223,532 226,937 4,530 222,407 8.896.32 o January 6,521 95,616 95,248 1,4-12,037 1,639,422 2 February 11,424 61,670 72,726 1,016,704 1,162,524 7,912 227738 233,850 4,664 229,186 7U67"43 March 8,322 51,854 94,279 2,238,021 2,392,476 April. 10.689 91,674 131,581 3,771,473 4,005,417 May..... 6,203 79,303 58,698 3,409,354 3,553,558 June.... 7,331 88,871 105,335 5,146,123 5,347,660 U 218,850 219,038 4,367 214,671 8,586.83 TOTAL..... 3,973 871,751 929,886 49,593,001 51,481,611 93,954 7,103,942 7,197,896 143,592 7,054,304 $ 282,172.19 TABLE 103 Gasoline Tax Refunds and Exemptions, by Counties

Fiscal Year 1938-1939 Fiscal Year 1939-1940 Refunds Refunds Exemptions Farm Tractor Tractor Agricultural Solvent i—i COUNTY Gallons* Amount Registrations Gallons t Amount Registrations Gallons Gallons Oi Adair.— 17,923 $ 702.65 19 4,307 $ 168.82 28 26,656 1,203 nX Alfalfa.. 1,446,800 56,714.97 1,409 195,548 7,66551 1,483 1,507,766 2,129 X Atoka 5,895 231.07 5 2,181 85.50 28 11,782 1,185 X 1,320,079 51,749.17 1,027 221,049 8,665.60 1,043 1,417,957 > Beckham 489,822 19.201.64 761 127,925 5,014.79 910 685,089 8,186 2 Blaine... 1,231,194 48,265.38 1,369 190,258 7,458.85 1,361 1,313,915 2.190 X 124,327 4,873.69 153 19,765 774.89 245 213,264 6,103 © Caddo 1,264,679 49,577.26 1,423 285,207 11,180.60 1,649 1,466,521 9,552 cj Canadian 1,478,490 57,959.67 1,616 263,137 10,315.83 1,346 1,510,835 8,518 Carter 99,847 3,914.02 65 20,665 810.11 96 127,794 13,844 Cherokee 2,575 100.95 33 167 6.54 53 18,631 1,779 Choctaw 11,392 446.58 9 2,795 109.58 31 24,764 4,880 > 652,051 25,561.46 423 213,223 8,358.51 464 870,994 495 nH Cleveland.. - 282,917 11,090.55 332 62,478 2,449.31 389 328,805 13,682 t—< Coal 29,331 1,149.77 30 5,535 216.99 58 39,550 500 Comanche 616,194 24,155.68 679 120,132 4,709.30 713 723,934 13,908 < 678,421 26,595.02 619 118,524 4,646.37 691 719,200 1,394 i—i 141,769 5,557.62 361 25,999 1,019.20 447 265,407 5,137 X 78,631 3,082.36 77 20,224 792.80 130 140,575 12,287 Oi 1,527,949 59,898.68 1,489 250,900 9,836.10 1,549 1,744,913 7,567 14,737 577.69 73 2,678 104.98 77 37,146 350 > 922,800 36,175.45 628 167,579 6,569.59 712 1,038,866 1,190 Ellis 798,114 31,287.81 589 140,408 5,504.32 558 828,447 381 'AX Garfield.. 2,501,394 98,058.52 2,047 279,075 10,941.06 2,073 2,669,817 25,732 525,527 20,601.53 495 118,598 4,649.18 554 617,393 4,665 y 961,180 37,679.63 868 177,423 6,955.28 1,026 1,057,514 14,042 Xy 2,327,663 91,247.03 2,055 232,314 9,107.17 1,969 2,557,408 1,622 489,193 19,177.28 526 86,446 3,388.79 604 641,578 6,013 o 258,368 10,128.31 237 64,758 2,538.63 348 385,865 1,609 X 779,760 30,567.19 627 135,527 5,312.78 623 757,633 S Haskell 17,522 686.85 49 2,668 104.59 53 67,455 1,160 > Hughes 43,506 1,705.50 35 15,370 602.58 78 71,335 5,024 H 1,093,122 42,850.79 985 239,106 9,373.13 1,065 1,254,571 8,469 276,849 10,853.07 174 68,930 2,702.01 236 294,506 2,717 O 55,427 2,172.68 34 22,416 878.68 50 79,298 645 3 Kay - 1,616,886 63,384.38 1,826 192,529 7,547.77 1,806 1,957,224 20,487 Kingfisher 1,654,912 64,875.29 1,661 221,578 8,686.92 1,752 1,742,839 3,341 1,692,904 66,365.07 1,628 318,051 12,467.89 1,859 1,885,447 4,417 1,786 70.01 3 312 12.23 3 2,075 760 10,180 399.04 6 5,358 210.04 29 29,770 4,100 co 175,679 6,886.88 309 31,358 1,229.35 419 269,186 3,504 793,783 31,117.64 857 114,266 4,479.53 934 947,729 6,572 113,377 4,444.51 91 27,943 1,095.36 150 155,820 825 TABLE 103—(Continued) Gasoline Tax Refunds and Exemptions, by Counties

Fiscal Year 1938-1939 Fiscal Year 1939-1940 Refunds Refunds Exemptions Farm g Agricultural Solvent Tractor Tractor Oi COUNTY Gallons* Amount Registrations Gallonst Amount Registrations Gallons Gallons oX McClain 270,805 $ 10,615.61 314 77,845 $ 3,051.54 423 427,825 4.204 X McCurtain 11,814 463.11 15 4,873 191.01 30 21,282 4,703 Mcintosh 34,663 1,358.82 59 9,188 360.18 87 86,208 1,112 X Major 794,062 31,128.54 1,130 88,407 3,466.09 1,170 950,161 1,073 > Marshall.... 89,882 3,523.71 96 20,020 784.79 111 131,592 2,940 Mayes 136,239 5,340.97 235 22,798 893.92 257 274,889 1,265 X Murray 27,836 1,091.24 53 3,278 128.49 85 65,546 1,531 Muskogee..-. 196,258 7.693.44 173 39,358 1,542.87 248 242,957 37,002 Xo Noble- 911,928 35,749.35 742 110,341 4,325.93 871 1,026,074 1,992 w Nowata 122,859 4,816.21 331 16,082 630.46 1,006 200,130 1,289 Okfuskee 78,111 3,062.18 103 23,912 937.38 990 111,645 2,099 Oklahoma 795,282 31,176.02 949 163,238 6,399.03 1,248 845,626 188,535 > Okmulgee 82,460 3,232.48 78 19,208 752.95 153 108,573 13,029 Ho Osage 221,368 8,677.72 247 32,147 1,260.19 257 346,698 8,915 Ottawa 121,450 4,760.86 185 19,927 781.16 222 161,397 8,073 < Pawnee 160,897 6,307.30 243 28,478 1,116.35 287 217,103 1,822 H Payne.... 211,650 8,297.12 512 39,210 1,537.09 568 281,549 22,519 Pittsburg 14,015 549.45 21 2,263 88.72 88 49,428 13,844 X Pontotoc 75,235 2,949.28 78 15,849 621.29 122 101,845 16,629 CQ Pottawatomie.... 250,252 9,809.95 293 49,064 1.923.30 352 337,587 20,893 Pushmataha 2 545 21.36 2 1,195 1,200 > Roger Mills 451,730 17,709.36 352 108,613 4,257.88 384 589,328 400 Rogers 215,597 8,451.85 194 23,970 939.78 271 271,871 3,199 X Seminole 46,908 1,838.81 39 10,142 397.59 66 62,486 17,325 1—1 Sequoyah.. 1,846 72.37 2 1,164 45.63 23 8,919 495 2 Stephens 334,925 13,129.67 279 75,446 2,957.61 361 339,598 10,322 *l Texas 1,317,785 51,660.19 1,364 358,990 14,072.98 1.381 1,979,019 4,726 Tillman 1.358,544 53,258.35 1,388 288,613 11,314.04 1.485 1,574,716 6,835 Xo Tulsa 703,017 27,558.80 621 127,633 5,003.29 772 640,601 214,677 !^ Wagoner 168,448 6,603.75 190 34,672 1,359.14 233 234,587 930 Washington 111,923 4,387.44 155 13,725 538.01 219 100,883 14,465 > Washita— 1,132,841 44,409.88 1.199 212,555 8,333.21 1,215 1,390,404 2,485 H Woods 1,320,786 51,775.53 1,227 214,917 8,424.92 1.288 1,434.386 3,284 O Woodward 854,626 33,502.12 879 126,707 4,966.95 855 936,427 5,795 3 TOTAL...... 41,250,997 $ 1,617,101.80 41,450 7,197,896 $ 282,172.19 46,800 48,059,809 871,751 *Includes refunds on gasoline used in aircraft. tRepresents gasoline consumed in 1938-39 on which tax was refunded in 1939-40 out of funds set aside for that purpose. Note: Agricultural exemption of 48,059,809 gallons classified by counties above plus 1,533,192 gallons held temporarily in suspense equals 49,593,001 agricultural gallons shown in Tables 101 and 102. INDEX re, 82 ; of local subdivisions, contents and procedure of preparation, 121. Accounting Division, expenditures of, 87. Business, compensated for collecting taxes, 13. Accounts receivable, increase in assessment of, under intangibles tax, 130. Additional taxes collected, 265. Administration of the general property tax, Chapter IV, 119-134. Cashier's Division, expenditures of, 88. Administration of taxes, discussion of, 10- Choses in action tax, superseded by in­ 11; methods of financing, 82; reduction tangibles tax, 128. in costs of, 10; intangibles tax, 127. Cigarette license and tax, cost of admin­ Ad Valorem Division, expenditures of, 88. istration of, 91 ; number of licenses is­ sued, 272; revenues from, for biennium, Ad valorem tax, administration of, Chap­ 23. ter IV, 119-134 ; average state-wide rate, 12 ; relative burden to industry, 12 ; con­ Cigarette stamps, cost of, 91, 93; number stitutional limitation on rates of, 12 ; re­ sold, 272. duction in levies of, 1931 to 1939, 12. (See also General property tax) Cities and towns, apportionments to, for roads, 30, Advantages of Oklahoma's tax system to industry, 11. Collections and apportionments, Chapter II, 19-30. Agricultural refunds, gasoline tax, 276. Communication and postage, reduction in Alcohol permits, explanation of law and cost of, 93. collections thereunder, 23. Community property law, advantages of, Analysis of estates closed in 1939, 274-275. 14. Annuities, assessment of, under intangibles Comparison of appropriations and expendi­ tax, 130. tures for tax administration, 92. Apportionment of revenues, analyzed by Compiled Oklahoma Tax Laws, Annotated, source and fund or purpose of expendi­ publications of quarterly supplements to, ture, 25-28; percentage of collections 225. from each source, how allocated, 28; to counties, 26, 28; to counties for roads, Consumers and users (sales) tax, analysis 30; to counties for schools, 29 ; to tax of statistics by counties, cities, and collection funds, 91. classes of business, 228; cost of admin­ istration of, 91 ; revenues from, for bi­ Assessment, assistance to local officials by ennium, 22. Commission, 126; by classes of personal property, for biennium, 133 ; maps, pre­ Corporation income tax returns analyzed, pared by Commission showing land own­ 227. ership, 126 ; of railroads and public serv­ ice corporations, for 1939 and 1940, 125, Corporation license, cost of administration 132. of, 90 ; number of licenses issued, can­ celed, reinstated, 272; revenues from, for Assessment and equalization, process of, biennium, 21. described, 119. Cost of local government (charts), 226-227. Assistance to local assessors, by Commis­ sion, 126. Costs of administration, analyzed by divi­ sions, 87; analyzed by kind of expendi­ Audit of Oklahoma Tax Commission, cost ture, 93 ; apportionments to tax collec­ of, 91. tion funds, 91; budgeting of, in 1939, 82 ; Chapter III, 81-98 ; economy in, policy of Commission, 9 ; financed by percentage of collections, 82 ; general discussion of, 83 ; history of financing of, 81 ; reduced by centralization of tax collection, 86 ; re­ duced 23.85% in 1939-40, 10, 86; reduc­ tion in current operating expenses, 86. Beverage license and tax, cost of adminis­ County assessors, outline of work of, 119. tration of, 91 ; licenses issued and fees collected, 271 ; revenues from, for bien­ County board of equalization, duties out­ nium, 23 ; revenues classified as to keg lined, 119. and bottled beer, 271. County excise board, duties outlined, 121. Budget, operation of Commission under, 94-98; opinion of tax administrators in Court of Tax Review, function of, 123. . 303 304 INDEX

Gas production, volume, value, and tax paid, for biennium, 273. Delinquent and additional tax collections, Gasoline, volume of, consumed in Oklaho­ 265. ma since 1931-32, 276. Delinquent Registration Fund, apportion­ Gasoline or motor fuel tax, cost of admin­ ments to, 27, 91. istration of, 90; revenues from, for bi­ ennium, 20. Delinquent registration receipts, for bien­ nium, 21. Gasoline Tax (See also Motor fuel) Depression, effect of, on State tax system, Gasoline tax refunds, 27. 81. General Enforcement Division, expenditures Disposition of revenues, 25. (See also Ap­ of, 89. portionments of revenues) General Enforcement Fund, apportionments Driver's license, revenues from, for bien­ to, 91. nium, 21. General property tax, administration of. Duplicating and Supplies Division, expendi­ Chapter IV, 119-134 ; levies, by local sub­ tures of, 88. divisions (charts) 227 ; process of assess­ ment and equalization, 119; process of determining tax rates, 121 ; proportion to total revenues, 119. (See also Intangibles tax) General Revenue Fund, apportionments to, Economy in tax administration, policy of 25. Commission, 9. Gross production tax, cost of administra­ Employees of Commission, reduction in tion of, 90 ; revenues from, for biennium, number of, 9. 20. Equalization, of assessments, description of process, 119 ; of property locally assessed, reasons for state equalization, 125. Estate and inheritance tax (See Inheri­ tance and estate tax) Headquarters Division, expenditures of, 87. Estates, analysis of, closed in 1939, 228, 274. Highway Construction and Maintenance Expenditures of State government during Fund, apportionments to, 26. biennium, Know Your Government Series No. 8, 232. Homestead tax exemption, effect of, 127.

Farm tractor registrations, by counties, 277. Income tax, analysis of individual and cor­ poration returns, 227; additional collec­ Farm tractor tax, revenues from, for bi­ tions and assessments of, since 1931, ennium, 21. 267; comparison with rates of other states, 13 ; cost of administration of, 90 ; Field work, cost of, compared to collections, delinquent and additional collections of, 267; returns, number filed, 267 ; reported for biennium by individuals and corpora­ Financial statistics of local governments, tions, 267; revenues from, for biennium, published by Commission, 226. 21. Freight car tax, revenues from, for bien­ Income Tax Adjustment Fund, apportion­ nium, 23. ments to, 27, 92. Freight, drayage, and express, reduction in Indebtedness, of local governments, 12, cost of, 93. 227; of state and local governments, re­ duction in, 12, 15. Fuels excise tax, revenues from, 20. Individual income tax, returns analyzed, Furniture, fixtures, and equipment, reduc­ 227. tion in cost of, 93. Industry, exemption of new, for five years, 13; is Oklahoma's tax system unfair to? 11. Inheritance and estate tax, cost of admin­ istration of, 90; revenues from, for bi­ Game and fish license, revenues from, 23. ennium, 21. Game Protection Fund, apportionments to, Inheritance and Estate Tax Division, work 27. of, 275. INDEX 305

Intangibles tax, administration of, 127 ; ad­ Motor vehicle license plates, cost of, for vantages to industry, 12 ; assessments by biennium, 93. classes of intangibles, 130; increase in assessments of annuities, accounts re­ Motor vehicle mileage tax (See Mileage ceivable, and stocks of foreign corpora­ tax) tions, 130; increase in taxes resulting from, 130; property subject to, 128 ; Motor vehicle registrations, by counties and rates of, 128; volume of assessments of, types of vehicle, 268; statistical analysis 129. of, 228.

K Know Your Government Series, publica­ tions in, 225; "A Discussion of Certain Principles of State Tax Administration Oil and gas production, volume and value and Proposed Solutions of Inter-Govern­ of, 273; barrels of oil produced, value, mental Tax Problems," 228; "Expendi­ and tax paid, for biennium, 273. tures of State Government During the Biennium," 232; "Trends in State and Oklahoma Tax Commission, Act creating, Local Taxes from 1931 to 1939," 230. prescribing duties of, 1-4; administration of intangibles tax, 127 ; assistance of, to local assessors, 126; chart outlining or­ ganization of, 8 ; costs of administration of, Chapter III, 81-98 ; district offices, 8 ; expenditures of, reduced 23.85%, 86; functions of, in relation to property tax, 123; hearings before, 7; importance of, Legal Division, expenditures of, 87; work to local governments, 132 ; organization of, 269. of, described, 7 ; policies of, 9 ; press re­ leases of, 225; secretary, duties of, 8 ; Levies of general property tax, 227. single commissioner created in 1937, 4-5 ; three-member Commission re-estab­ Litigation of Commission, discussed, 269- lished in 1939, 5-7 ; work of Legal Divi­ 271. sion, 269. Oklahoma Tax Commission audit, cost of, 93. M Oklahoma Tax Commission Fund, appor­ tionments to, 27, 91. Machine rentals, reduction in cost of, 93. Oklahoma's tax system, unfair to industry ? Mail Division, expenditures of, 87. 11. Migration of industry, factors affecting, 13. Oleomargarine stamp tax, revenues from, 24. Mileage tax, cost of administration of, 90 ; revenues from, for biennium, 22. Operation of Commission under a budget, 94-98. Mileage Tax Adjustment Fund, apportion­ ments to, 27. Opinion of tax administrators on financing tax administration, 82. Mileage tax security agreements, explained, 24. Organization and policies, Chapter I, 1-16. Mileage Tax Security Fund, apportion­ ments to, 92. Miscellaneous activities and information, Chapter VI, 265-277. Miscellaneous revenue, collections of, for Personal property assessments, discrepan­ biennium, 24. cies and variations in, 134. Money and credits tax, superseded by in­ Petroleum excise tax, revenues from, for tangibles tax, 128. biennium, 21. Motor fuel, agricultural refunds of, by Policies of Commission, economy in tax counties, 277 ; exemptions, refunds and administration, 9 ; indebtedness of state allowances, 276 ; exemption of motor and local governments, 14 ; is Oklahoma's fuel used in solvents and in the manu­ tax system unfair to industry ? 11; reci­ facture of paints and rubber goods, 276 ; procity agreements, 15. gallons of, reported from 1931-32 to 1939-40, 276. Ports of Entry, expenditures of, in 1938- 39, 89. Motor fuel tax, (See Gasoline tax) Principles of State Tax Administration, Motor vehicle excise tax, revenues from, Know Your Government Series No. 6, for biennium, 22. 228. Motor vehicle license, cost of administra­ Proration Fund, apportionments to, 27. tion of, 90 ; revenues from, for bien- enium, 21. Protested taxes, reserve for, 28. 506 INDEX

Public Safety Fund, apportionments to, 26. State expenditures during biennium, ana­ lyzed by Commission, 232. Public service corporations, renditions for assessment by, 131; increases in assess­ State taxes, collections of, from 1916 to ments of, by State Board of Equaliza­ 1940, by principal sources, 268. tion, 131. Stocks of foreign corporations, increase in assessment of, under intangibles tax, 131. Supplies, reduction in cost of, 93. Surety bonds and insurance, reduction in Railroad and public service corporation as­ cost of, 93. sessments, 125. Railroads, assessment of, by classes of property and by counties, 132; rendi­ tions by, 131. Reciprocity agreements, discussion of, 15. Tabulating Division, expenditures of, 89. Refunds of gasoline tax, on gasoline used in agriculture, by counties, 277; for Tabulating machines, use made of, 89. whole state, 277. Tax administration, ad valorem, Chapter IV, 119-134; appropriation's and expendi­ Refunds under statutory authority of taxes tures for, compared, 92; field auditors erroneously collected, 27. and examiners essential to good, 265 ; im­ portance of, discussed, 83 ; need for flexi­ Rentals and leases, reduction in cost of, 93. bility in, 94 ; opinion of tax administra­ tors i.s to methods of financing, 82 ; Research Division, expenditures of, for bi­ principles of, discussed, 228; transfers ennium, 88. approved by Governor for, 94. Reserve for redemption of sales tax tokens, Tax collections, classified by counties, 267 ; 28 ; for taxes paid under protest, 28. from principal sources, 1916 to 1940, Revenue receipts of local governments, 268 ; summarized, 20. charts, 227. Tax rates, how determined, 121. Rural electric co-operative license, revenues from, 21. Tax Security Fund, apportionments to, 24. Title fees, revenues from, for biennium, 21. Tractor registrations, (farm), by counties, 277. Salaries, expenditures for, by Commission, 93. Transcribing Division, expenditures of, 90. Sales tax (See Consumers and users tax) Traveling expense, expenditures for, 93. Trends in state and local taxes from 1931 Sales lax statistical analysis, 228. to 1939, Know Your Government Series No. 7, 230. Sales tax tokens, collections from sale of, 24; cost of, 91, 93 ; number purchased, 272 ; reserve for redemption of, 28. Special motor fuel use tax, revenues from, for biennium, 20; volume on which tax was paid, 276. Unclassified receipts, revenues from, for bi­ ennium, 24. Special studies and projects, Chapter V, 225-233. Use tax, revenues from, for biennium, 22. State Assistance Fund, apportionments to, Used Equipment Fund, apportionments to, 26. 27, 91. State Board of Equalization, function of, Used equipment license, cost of adminis­ 121 ; valuations of counties as equalized tration of, 91 ; revenues from, for bien­ by, 133. nium, 23. State Board of Public Welfare, exemption of gasoline to, 276. State Board of Public Welfare Fund, ap­ W portionments to, 26. State deficit, amount of, for biennium, 15. Work of Inheritance and Estate Tax Di­ vision, 275. State equalization of assessments, reasons for, 125. Work of Legal Division, 269.