$_._.+__. ! shran

Eighth Biennial Report

of the OKLAHOMA TAX COMMISSION

July 1, 1946 to June 30, 1948

JOE D. DUNN Chairman JOE M. WHITAKER M. C. CONNORS Vice Chairman Sec-Member

OKLAHOMA CITY, OKLAHOMA

EIGHTH BIENNIAL REPORT of the OKLAHOMA TAX COMMISSION to the GOVERNOR of the STATE OF OKLAHOMA

for the Period beginning July 1, 1946 and ending June 30, 1948.

J. D. Dunn J. M. Whitaker Chairman Vice-Chairman M. C. Connors Secretary.

Prepared by the Research Division

LETTER OF TRANSMITTAL.

TO THE HONORABLE ROY J. TURNER, THE GOVERNOR OF THE STATE OF OKLAHOMA:

HONORABLE SIR:

The Oklahoma Tax Commission presents its report of the act­ ivities of the Commission for the biennial period beginning July 1, 1946 and ending June 30, 1948, in accordance with the provisions of Section 9, Title 68, Oklahoma Statutes 1941, for your consideration.

Respectfully submitted,

J. D. Dunn Chairman J. M. Whitaker Vice-Chairman M. C. Connors Secretary

Oklahoma City, Oklahoma October 1, 1948 PERSONNEL OF THE OKLAHOMA TAX COMMISSION July 1, 1946 to June 30, 1948.

MEMBERS OF THE COMMISSION:

Chairman: J.Frank Martin July 1, 1946 to February 1, 1947 J.D. Dunn February 1, 1947 to June 30, 1948

Vice-Chairman: Ernest M. Black July 1, 1946 to February 1, 1947 J. M. Whitaker February 1, 1947 to June 30, 1948

Secretary: M. C. Connors February 1, 1947 to June 30, 1948

Secretary to the Commission:

H. D. Canfield July 1, 1946 to February 1, 1947

Attorney to the Commission:

E. L. Mitchell July 1, 1946 to February 11, 1947

General Counsel:

C.W.King February 15, 1947 to March 27, 1948 R. F. Barry April 1, 1948 to June 30, 1948 1947 LEGISLATION

1947 LEGISLATION

ORGANIZATION OF THE OKLAHOMA TAX COMMISSION:

Chapter 1, Title 68, Session Laws of 1947, (Senate Bill No. 2) reorganized the Commission with the following changes:

Section 1. "The Tax Commission shall consist of three 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. The members of the Commission shall not be subject to removal from office at the will and pleasure of the Governor, but may be removed only for cause and in the manner provided by law for the removal of state officials not subject to impeachment under the provisions of Section 1, Article 8, of the Constitut- ion.

Under this section the terms of the members are fixed at six years, with the first appointments to expire on the second Monday of the years 1949, 1951, and 1953. Thereafter the appointments shall be for a term of six years. Thus the terms are staggered and at no time will there be more than new member on the Commission.

The Governor shaU designate one member of the Commission as Chairman, one member as Vice-Chairman, and one member as Secretary, at the time the initial appointments are made.

Section three of this act provides as follows: "The Tax Commission shall appoint a Chief Attorney to be de­ signated "General Counsel" and two other Attorneys each to be designated "Attorney", who shall serve at the will and pleasure of said Commission Provided, however, that it shall be mandatory upon said Commission to discharge any of said attorneys or general counsel upon the written request of the Governor of the State of Oklahoma".

Under the provisions of this Act, Mr. J. D. Dunn was appointed Chairman, Mr. Joe M. Whitaker was appointed Vice-Chairman, and Mr. M. C. Connors was appointed Secretary.

The appointments were effective as of February 1, 1947.

ADVALOREM TAX:

The outstanding legislation on this matter is Chapter 1A, Title 68, Session Laws of 1947 (Senate Bill No. 62). 8 1947 LEGISLATION

This Act provided for assistance to be given the local assessing officers by the Oklahoma Tax Commission in matters of assessments: provided for necessary appropriations to be made by the local appropriating au­ thorities of sufficient monies with which to make assessments and class­ ification of property, and provided for appeals by the local Assessor from decisions of the County Board of Equalization in matters of assessments.

CIGARETTE STAMP TAX:

Chapter 16, Title 68, Session Laws of 1947 (House Bill No. 378) did not change the rate of taxation on cigarettes but gave greater authority to the collecting agencies in enforcing the collection of the taxes imposed. This will be found in the provisions granting the power of confiscation of prop­ erties, including vehicles, of those violating the provisions of the Act.

Section 2 of the Act also changed the rate of discount allowed purchasers of the stamps, making such discount 4% of the face of the stamps purchased on all purchases in excess of one hundred dollars.

MOTOR FUEL TAXES:

Several acts were passed as corrective measures for the administration of present levies. The two-cent gasoline tax which expired December 31, 1946 was not re-enacted. The rate was thus fixed at five and one-half cents, consisting of the four-cent and one and one-half cent levies.

Chapter 18, and 18B contain these provisions:

Chapter 18C is a re-enactment of the additional one and one-half cent gas­ oline tax. This tax is in addition to the four-cent levy and was first levied in 1941.

The basic change made in this act was the distribution of the one-cent tax which had previously accrued to the State General Revenue Fund. The change was to the State Highway Commission for the "construction of rural roads, and for the construction maintenance of county highways and bridges" and is to be used by the State Highway Commission "for the purpose of constructing rural roads in cooperation with the County Com­ missioners".

Exemptions were also granted to make the exemptions to this tax conform with the exemptions granted under the four-cent tax.

Fuels Excise tax rate of taxation was placed at 8/100ths. of one cent per gallon.

INCOME TAX:

This was perhaps the major enactment so far as it affects the individual taxpayer. A marked reduction was given to these taxpayers, both individual 1947 LEGISLATION 9 taxpayer. A marked reduction was given to these taxpayers, both individual and corporate. Chapter 21, Title 68, Session Laws of 1947 changed the rates of taxes as follows: Old Rates-Individual New Rates-Individual First $1000 of taxable Income 1 % First $1500 of taxable Income 1% Second $1000 2 Next $1500 2 Third $1000 3 Next $1500 3 Fourth $1000 4 Next $1500 4 Fifth $1000 5 Next $1500 5 Sixth $1000 6 Over $7500 6 Seventh $1000 7 Eighth $1000 8 All over $9000 9 Corporation rates were reduced from six per-cent to four per-centof the taxable income. A short form return was also prescribed for all whose gross income for the taxable year is not more than $5,000.00. Personal exemptions allowed after the determination of the net income as follows:

Old Exemptions New Exemptions Single Persons $ 850.00 $1000.00 Heads of families 1700.00 2000.00 Dependents 350.00 500.00 Other amendments were made, particularly in order to make the State Law agree with the provisions of the Federal Income Act as near as possible, and the prepayment of taxes or the payment of taxes on an es­ timated taxable income was authorized to be made before the close of the calendar year in order to receive benefit of the payment in the Federal returns. ESTATE AND GIFT TAXES: Chapters 22 and 22A amended prior laws in making more clear certain terms and definitions contained therein but retained the rate of taxation. Some parts of the laws were designed to define provisions as to the Com­ munity Property Law enacted in 1945. PETROLEUM EXCISE TAX: This enactment differs from prior enactments in that the act becomes a permanent law, whereas prior laws were more or less two year statutes. 10 1947 LEGISLATION

The usual enactment of positions for the Corporation Commission is lacking.

Chapter 26, Title 68, Session Laws of 1947 places this rate of taxation at 1/100 of. one cent per thousand cubic feet on all natural gas and casing- head gas. Six-sevenths of the tax is to be placed in the Conservation Fund and one-seventh in the Oil Compact Fund.

SALES TAX:

Rate of taxation of the Sales and Use Tax was not changed in 1947 Legis­ lation. Chapters 27 and 29 of Title 68 contains amendments as to ex­ emptions granted under the act and clarifies the 1945 amendment as to the exemption granted on the sale of machinery and equipment for manufactur­ ing purposes. r Chapter 27A granted to certain Cities and Towns the right to levy a sales tax of not to exceed one per cent for a period of not to exceed thirty months. The power is limited to those cities or towns suffering a major catastrophe.

The tax cannot be levied until authorized by a majority of the voters of such city or town voting thereon at a general or special election.

SPECIAL FUEL USE TAX:

The term "user" is defined in Chapter 18A, Title 68, to mean and in­ clude any person who uses or consumes special fuel within this State in an internal combustion engine for the generation of power to propel a motor vehicle upon the public highways of the State.

This Act also prohibits the use of Special Fuels except from the regularly installed fuel tank of the vehicle. Fuels used to propel the vehicle cannot be connected to a cargo tank on a trailer or the vehicle, either directly or indirectly.

MOTOR VEHICLE LICENSES:

Tax rates on licenses of automobiles were not changed. License fees of motorcycles remained the same under the new act. Changes made by the

Taxicabs: 1945 Act, none. 1947 Act, $25.00 per annum when seating capacity does not exceed 7. Taxicabs did not have a separate classification in the prior Act. 1947 LEGISLATION 11

Intra City-Motor Bus: 1945 Act: Having a seating capacity of not to exceed 5, $25.00 per annum, in excess of 5 but not to exceed 15, $5.00 per seat per annum, in excess of 15 but not to exceed 25, $6.00 per seat per annum, in excess of 25, $ 7.00 per seat per annum.

1947 Act: Seating capacity of not to exceed 8, $40.00 per annum, capacity of 8 and not to exceed 15, $5.00 per seat per annum, capacity in excess of 15 and not to exceed 25, $6.00 per seat per annum, capacity in excess of 25, $7.00 per seat per annum.

Inter City-Bus: No changes.

Privately owned school bus: No changes.

House Trailers: No changes.

Truck, Truck-tractor, trailer, or semi-trailer: The classifications contained in the 1945 is consolidated in the 1947 Act in one classification and one fee provided. This ranges from $20.00 on the first 5,500 pounds to $445.00 from 42,001 to 47,000 pounds. The pro­ vision authorizing the State Highway Commission to issue special trip permits for vehicles whose laden weight is over 47,000 pounds is deleted from the 1947 Act.

Additional licenses contained in the 1947 Act is the $1.00 fee on school buses operated by a school district of the State, fire trucks operated by municipalities, and vehicles owned by the State of Oklahoma or any of its political subdivisions.

The provision in the 1945 Act designed to allow the Tax Commission to license cars manufactured prior to 1940 which had been in storage and not used on the highways of the State upon the payment of the current license fees was not contained in the 1947 Act.

Chapter 4 of this Title prescribed new weight loads that may be used on the highways of the State.

DRIVERS LICENSES AND TITLE FEES:

No change was made in the fees for title registration or drivers and chauffeurs licenses. Chapters 9 and 10 of Title 47 changed the distribution of these fees and abolished the Public Safety Fund. Operation of the Department of Public Safety is now made from the General Revenue Fund of the State and the fees and collections formerly placed in the Public Safety Fund is now credited to the General Revenue Fund. 12 1947 LEGISLATION

BEVERAGE TAX: Several changes were made in the administrative provisions of this law, particularly in the granting of licenses by the Oklahoma Tax Commission. Under the provisions of Chapter 2, Title 37, Session Laws of 1947, the Commission issues the license as in the 1945 Act but Section 8 of the Act provides: "The issuance of a permit by the County Judge shall entitle the applicant to a permit from the Oklahoma Tax Commission and the revocation of any such permit by the county judge or court of competent jurisdiction shall be cause for cancellation of license by the Oklahoma Tax Commission".

Rates of taxation remain the same but the tax of seven dollars per barrel was divided into two rates, a normal rate of four dollars per barrel and an emergency rate of three dollars per barrel. The emergency rate expires June 30, 1949.

The only change in the distribution of the tax was as to the licenses issued. This revenue is now distributed in the same manner as the tax collected, 2% to the Oklahoma Tax Commission Fund, and 98% to the State General Revenue Fund. These are the major changes in the taxes collected by the Oklahoma Tax Commission. One other enactment of the Legislature of 1947, while not being a tax measure, merits mention in this report. This is the reorganization of the State Budget Department. This is Chapter 1C, Title 62. Complete reorganization of the department included in the executive department was made, transferring a part of the duties of the State Au­ ditor and State Examiner & Inspector to a Division of the Budget and a Division of Central Accounting and Reporting. Oklahoma thus made one more step forward in the finances of State Government and in making the amendment to the Constitution adopted in 1941 workable. A modern de­ partment with current information on the expenditures of the various state departments and commissions was thus organized and is now functioning. This department is now recognized among the other states as one of the most modern and complete departments of the budget.

One side of state finances that is sometimes forgotten by the public and even by some of the Legislatures in the modern accounting of public funds and taxes collected by the State agencies is the expenditure of those funds and tax collections. The levying and collecting of the tax must be justified by a proper accounting of the proceeds of that tax. Oklahoma now has such a department. In this the Oklahoma Tax Commission joins with others and can now ascertain current information on the expenditure of the public funds of the State of Oklahoma. SUMMARY 13

SUMMARY.

These summary statements present the expenditures for the two fiscal years 1946-47 and 1947-48, tax collections from the principal sources from the fiscal year 1915-16 through 1947-48, and Oklahoma Tax Com­ mission collections and distribution of the same for the fiscal year 1934-35 through 1947-48.

EXPENDITURES:.

Because of the classification prescribed by the Budget Director, this statement is limited to the two fiscal years contained in this report. For the fiscal year 1947-48 the expenditures were obtained from the Budget Director and for the fiscal year 1946-47, the expenditures were compiled from the statements of the State Auditor and the records of the Commission and the Commissioners of the Land Office.

Statement of expenditures of the prior years were not classified as pre­ scribed and are, therefore not shown in this report.

Elimination of most of the fund transfers by the issuance of warrants against one fund and a subsequent credit to another fund are eliminated in the statement for 1947-48. This information was not available for 1946-47, and the expenditures are inflated to the extent of these transfers by the issuance of warrants.

Total expenditures for 1946-47 is shown to be $203,655,566.18 and for 1947-48, $205,092,926.69. If these warrant transfers were eliminated for 1946-47 the difference in the expenditures for 1947-48 over 1946-47 would be stiU greater.

All classifications of expenditures of state governmental functions increas­ ed in 1947-48 except Public Welfare, Highway, and General Government.

Public Welfare for the year 1946-47 and 1947-48 includes the payments for Unemployment Compensation. The payments for 1947-48were $18,193,286.11 while for 1946-47 these payments were $34,936,979.05. Thus the decrease in 1947-48 over 1946-47 was from these payments.

The decrease in the highway expenditures will be found in the elimination of the fund transfers by warrants between the State Highway Commission Fund and the Federal Highway Funds. These are not eliminated in 1946-47.

Decrease shown in the General Government Expenditures is attributable to the expenditure for legislative purposes. The costs of Session in 1947 is shown in the 1946-47 expenditures while in 1947-48 the Legislature was not in session. 14 SUMMARY

TAX COLLECTIONS FROM PRINCIPAL SOURCES: This is a continuation of former statements contained in the biennial reports. These are deemed the principal sources only and do not include all collections made by the various state agencies. The only source showing a decrease for 1947-48 is the collections from the gasoline tax. Expiration of the two-cent tax December 31,1946 and subsequent loss in revenue is shown in the collection for 1947-48. Income tax shows an increase although during 1947-48, the deduction in No tax shown in the statement shows an increase because of any increases in the rate of taxation. On the other hand, increases are shown despite a reduction of rates in two taxes, gasoline and income. OKLAHOMA TAX COMMISSION COLLECTIONS: Since the fiscal year 1942-43, the collections have increased from $68,659,199.31 in that year to $125,885,303.25 in 1947-48. During the years shown the Commission has collected the total sum of $988,252,572.01 while distributing to the various funds the sum of $967,557,477.50. On June 30, 1948, the Commission had on hand the sum of $14,791,782.68. Of this amount, $13,670,302.63 was distributed in July 1948 and the balance was held in its trust funds or held for pending litigation or deferred dis­ position. No idle funds are held by the Commission and distribution of collections are made each month of the prior months collections. The Tax Security Fund and Sales Tax Token Fund are trust funds held for redemption of sales tax tokens or for withdrawals of security deposited for the guarantee of the payment of certain taxes. The Special Printing Account was authorized by the Legislature of 1943. Its income is derived from the cost of printing and other services per­ formed for other state offices and the income is used to help defray the expense of such printing and other services. There was on hand in this fund as of June 30, 1948 the sum of $1,833.52. SUMMARY 15

THE STATEMENTS AND CHARTS WHICH FOLLOW ARE: Expenditures of State Government for the fiscal years 1946-47 and 1947-48 Chart No. 1 Expenditures for the fiscal year 1946-47 Chart No. 2 Expenditures for the fiscal year 1947-48 Tax Collections from principal sources, 1915-16 to 1947-48 Oklahoma Tax Commission Collections and Disposition of same. Chart No. 3 Collections of the Oklahoma Tax Commission Chart No. 4 Cost of Administration of the Oklahoma Tax Commission SUMMARY EXPENDITURES CF STATE GOVERNMENT FOR THE FISCAL YEARS ISH6-U7 AMD ISU7-U9

Per Cent Per Cent Of Of Tot_l 1947-48 Total

Generi I Gove rnrrent; [fifj is 1 it ive $ 397,470.57 j t 83. 086.711 . —. Execut ive 353,444.51 ... 339 317.25 - — — Admin istr^t ive 2,85S,5S9.I6 3,032, ,685.2. — Judicial 550,5^9.07 4,170,043-51 2.05 622, 401.43 4,077,490.66 1.99

H iqher £d"C^t ion 16,062,528.91 7.89 — 23,709,479.59 11.55 D_ Corpmon Schools 25,965,476.81 12.75 — 29,892,876.87 14.58 Health j ;-te(_ic_l Assistance 2,178,286.78 1.07 — 2,351,669.74 1.15 | Menti) Hyiiene 3,501,698.21 1.77 — 4,849,059.88 2.36 3 Public Welfire 99,150,474.59 48.69 — 88,597,356.96 43.20 «. public Safety & Defense 3,204,033.58 1.57 — 4,324,216.70 2.11

Kiqhwiys 41,847,336.03 20.55 — 39,306,515.08 19.17

Sequl-tory Services 1,159,242.33 .57 — 1,534,864.08 .75

Conservat ion 1,960,393.05 .95 — 2,463,067.93 1.19

Oe^t Service 4,356,052.37 2.14 — 3,986,329.20 1.94

Totil 1203,665,566.18 100.00$ $205,092,926.69 SUMMARY 17

SUMMARY CHART NO. I

EXPENDITURES OF STATE GOVERNMENT IN OKLAHOMA CLASSIFIED BY PURPOSE OF EXPENDITURE

FISCAL YEARS 1946-194-7

TOTAL $ 203.655.566.18 100 °fo 18 SUMMARY

SUMMARY CHART NO. 2

EXPENDITURES OF STATE GOVERNMENT IN OKLAHOMA CLASSIFIED BY PURPOSE OF EXPENDITURE

FISCAL YEAR 1947- 1948

TOTAL _ 205.092.926.69 lOO^b SUMMARY TAX COILECTIONS FROM PRINCIPAL SOURCES FROM 1916 TO I9U8

Motor Motor Fiscal Gross Corporation Inheritance Vehicle Vehicle Year Gasoline Production License Estate License Sales Excise Cigarette Beverage

1915-16 $ - $ 1,642, 265.33 $ i S 1,203.70 — . 1916-17 2,645, 545.35 185,553.22 1,091 535.50 - 1917-18 3,474, 545.03 421,189.38 947, 446.50 - — 1918-19 4,212, 311.82 505,379.04 947, 323.50 1919-20 5,029, 796.11 100,554.54 816,212.19 2,553, 689.90 1920-21 7,8:8, 955.B9 155,057.82 915,054.25 1,992, 159.40 1921-22 5,238, 730.96 75,327.28 395,385.38 2,628, 521.30 1922-23 7,396, 602.03 90,181.58 301,954.70 3,757, 970.30 1923-24 1,541,700.00 7,493, 151.84 ISI,EIS.88 189,755.84 3,806, 577.70 1924-25 ' 4,253,435.15 8,288, 335.57 301,994.59 96,173.18 318,982.42 4,318, 498.52 — 09 1925-25 5,777,419.79 9,928, 554.35 292,482.93 293,493.73 335,714.10 5,352, 004.61 1923-27 6,659,391.00 12,102 426.28 318,240.05 159,952.29 352,183.24 5,834, 227.98 1927-28 7,321,233.55 10,254, 787.14 471,495.95 332,099.58 1,088,885.87 5,937, 769.48 1928-29 8,554,531.91 9,547, 879.29 406,445.28 408,050.04 721,053.09 5.S59, 153.59 - 1929-30 12,070,330.03 10,010, 345.23 370,755.29 184,725.82 523,750.01 3,376, 709.51 1930-31 11,587,712.15 5,555, 005.97 245,263.03 223,552.23 355,218.56 5,895, 434.90 1931-32 11,039,858.51 4,117, 752.58 843,033.79 144,984.50 1,049,624.48 4,755, 080.07 1932-33 9,583,754.22 3,794, 02J.05 757,000.28 527,387.55 1,896,717.32 3,294, 951.07 - 1933-34 10,323,418.66 4,790, 603.62 677,305.37 144,511.50 1,774,811.74 3,032, 974.74 3,824,866.01 718,309.00 l934-3_ I 1,075,352.71 3,414,310.1 2 638,032.58 132,558.18 2,472,212.24 3,479, 355.01 4,385,300.58 81,599.78 513, 207.39 679,554.53 1936-35 13,393,048.45 10,420, 478.55 648,247.67 4=1,432.10 4,723,329.27 4,194, 583.37 5,194,295.5S 541,159.13 1,936, 652.35 893,529.20 1936-37 14,335,291.13 13,150, 411.21 661,863.54 353,280.08 3,897,013.48 4,519, 458.81 10,259,327.32 1,225,170.13 2,092, 598.55 1,241,523.38 1937-38 16,323,152.55 12,975, 519.53 624,171.45 351,015.43 8,538,549.90 5,151, 250.42 10,707,338.55 1,331,679.25 2,165, 057.24 1,060,749.71 1938-39 15,029,358.16 9,349, 744.02 610,583.90 534,588.93 7,143,305.28 4,753, 517.83 10,237,524.68 1,078,273.59 2,153, 399.27 947,771.14 1939-40 14,452,051.24 8,129, 747.44 619,383.88 1,634,545.73 6,341,871.94 5,305, 429.74 10,320,552.29 1,328,523.43 2,181, 735.74 976,590.54 1940-41 15,469,403.90 7,885, 394.87 690,522.51 698,515.29 6,261,839.83 5,585, 167.98 11,191,361.85 1,712,508.92 2,250, 208.96 327, 751.84 906,118.57 1941-42 20,258,790.19 9.3C6, 144.09 926,957.95 l,438,3S3.5l 8,178,844.98 8,478, 240.88 13,403,525.06 1,037,317.65 3,440, 581.74 1,359, 380.27 1,005,780.21 1942-43 13,505,219.14 6,388, 388.90 902,343.33 491,301.14 10,117,105.93 6,885, 338.83 15,230,474.72 510,738.38 4,271, 514.88 1,195, 090.65 1,465,628.78 1943-44 13,677,349.77 7,852, 101.13 925,617.25 794,744.45 11,800,255.71 6,274, 413.09 17,957,389.80 388,390.78 4,886, 453.88 1,018, 208.58 1,481,267.29 1944-45 16,317,540.37 8,519, 077.22 936,645.78 1,218,215.69 12,322,301.73 5,179, 016.58 20,072,054.82 413,316.57 4,559, 480.44 1,055, 374.41 2,229,101.64 1945-45 27,080,557.92 10,107, 081.19 995,875.10 1,319,094.83 12,311,654.11 7,580, 212.70 23,274,358.85 757,353.04 7,249, 828.22 1,098, 775.92 5,488,655.67 7,736, 1945-47 27,961,058.37 11,965, 026.82 1,040,901.20 1,453,379.72 14,505,943.36 9,284, 205.88 26,067,038.59 2,085,877.95 581.80 1,153, 627.94 4,830,205.26 8,177, 1947-48 25,227,125.96 17,293, 317.01 1,153,229.81 1,502,442.59 15,228,544.58 1,384, 730.03 31,376,974.85 2,905,535.04 159.56 1,196, SI5.58 5,329,157.80 CO SUMMARY o OKLAHOMA TAX COMMISSION COLLECTIONS AND DISPOSITION OF SAME FOR THE PERIOD JULY I, 1934 TO JUNE 30, I9U8.

Fiscal Beginning Total Distributed To Ending Y«»r Balance Collections Funds Disbursed Balance

1934-35 . 1,583, 197.62 i 31,340,504.63 t 31,368,451.91 ! 119,512.70 I.435, 737.54 1935-36 1,435, 737.54 43,937,227.26 40,337,971.86 1,136,402.38 3,898, 590.56 1936-37 3,898. 590.56 56,530,635.88 55,166,888.99 1,144,131.67 4,118, 205.78 1937-38 4,118. 205.78 61,911,106.26 61,118,842.57 1,487,149.87 3,123, 318.60 1938-39 3,423, 318.60 56,339,570.19 54,530,956.11 1,831,722.00 3,400, 210.68 1939-40 3,400, 210.68 54,534,077.24 52,434,669.95 526,160.31 4,973, 459.66 1940-41 4,973, 459.66 65,236,933.47 50,882,290.88 93,164.57 9,234, 935.68 1941-42 9,234, 935.68 71,148,895.26 69,225,463.66 218,758.87 10,939, 608.41 1942-43 10,939, 608.41 68,669,199.31 67,800,672.44 118,240.18 11,679, 895.10 1943-44 11,679, 895.10 71,261,126.36 69,557,787.25 114,569.50 13,268, 674.71 CO 1944-.5 13.268, 674.71 76,802,470.27 80.319.350.46 78,904.40 9,672, 890.12 1945-46 9,672, 890.12 101,181,623.02 98,77. ,683.33 345,422.24 11,737, 407.57 1946-47 11,738, 717.33 113,483,900.71 111,382,715.08 173,676.53 13,666, 226.43 1947-48 13,666, 226.43 125,885,303.25 124,659,733.01 100,013.99 14,791 782.68 Total $ 1,583,197.62 (988,252,572.01 1967,557,477.50 $7,487,819.21 I I .,791,782.68 a Detail of "Distributed to Funds"

General Revenue Fund 380,683,634.1(9 State Highway Commission Fund 154,909,147.56 Oklahoma Tax Coma las ion Fund 29,814,523.14 State Assistance Fund 190,148,970.98 Gasoline Tax Diversion Fund 10,978,018.77 Special Common School Fund 882,594.68 Public Safety Fund 7,396,803.63 Oil Conservation Fund 986,555.47 Interstate oil Compact Fund 166,965.69 Special Indemnity Fund 237,763.75 Beverage Tax Cash Fund 3,942,671.12 Proration Fund 1,242,640.33 Common School Equalization Fund 1,751,419.59 Board of Public Welfare Fund 3,139,809.33 Game protection Fund 1,132,713.75 Local units of Government 179,534,919.02 Total $986,949,151.29

•ENDING BALANCE"

Distributed During July, 1948 13,670,302.63 Special Printing Account 1,833.52 Taxes held pending Litigation 843,679.75 Tax Security Fund 29,116.89 Taxea held for Deferred Disposition 95,528.39 Sales Tax Token Fund 151,321.50

Total t 14,791,782.68 SUMMARY 21

SUMMARY CHART NO. 3 COLLECTIONS OF THE OKLAHOMA TAX COMMISSION

FISCAL YEAR 1937-38 THROUGH 1947-48

CC o 1 h c 3 5 1 i 1 1 i t 1 1 1 r« o 0. P i « 0) 0> 0> a a a a 3 I a. $125.000 flOO

$ 120,000.000

$115,000,000

$110,000,000

$105,000,000

$ 100,000,000

$ 95,000,000

$ 90,000,000

$ 85,000,000

$ 80,000,000 «. B $ 75,000000 '''''. B a} h- B< B r- • m* B $ 70,000,000 Bnj ry B B;-> B'° ^1 CM • oO $ 65,000,000 o ro to t\J B $ 60,000,000 *l CO B-rfv $ 55,000,000 r- B ^ _____ O -2 B •*°• ____B_ CM • $ 50,000.000 rO •J. B _ri B to r\jB 0. • I.! C\J o B co • co B $ 45,000,000 C\J ,T to r- • co B B ' CM o rf B 0, v-'B • cv> - B B r- S 40,000,000 b r_ ro • r- • - 0> • r- B • _n ic • -** (0 at • o -•'. • **_____ B«o $ 35,000,000 ro I •' c\j • • ID ro ___}"-n' in" • to B' •c • B

0 22 SUMMARY

SUMMARY CHART NO. 4 COST OF ADMINISTRATION OKLAHOMA TAX COMMISSION FISCAL YEAR 1937-38 THROUGH 1947-48

11,600,000

$1,500,000

$1,400,000

$1,300,000

$1,200,000

$1,100,000

$1,000,000

$900,000

$800,000

$700,000

$600,000

$500,000

$400,000

$300,000

$200,000

$100,000 COLLECTIONS AND APPORTIONMENTS 23

COLLECTIONS AND APPORTIONMENTS.

The two fiscal years included in this report show collections of the Com­ mission for the two highest years in total collected since the Commission was created. These collections are not the result of any increase in tax rates or the levy of new taxes. Increased consumption of taxable products and increased earnings, both individual and corporate, produced these increases.

Collections of the Commission, as shown in this report may be classified in two divisions, one of which is distributed each month, and the other placed in special funds or trust accounts, and held pending fullfilment of tax agreements or redemptions of sales tax tokens. In this latter group will be found the collections of the special indemnity assessments on insurance carriers which is placed in the State Insurance Fund periodically. This assessment is based on awards made by the State Industrial Commission. The Commission merely acts as a collecting agency of this insurance fund, receiving no part of the assessments made but bearing all the expense of collecting the same.

During the last year of this report, 1947-48, a division of the Commission was created to administer and collect these assessments. The Sales Tax Token Account and Tax Security Fund collections are purely trust funds and are held pending termination of the security agreements or redemption of sales tax tokens. The Special Printing Account, as stated previously, is an earning of the Commission and is used to help defray the expenses of that Division. The collections from these sources totalled $100,308.43 for the year 1946-47 and $113,342.08 for 1947-48. Itemized, these collections are: 1946-47 1947-48 Special Indemnity Assessments $ 58,098.81 $ 71,651.47 Sales Tax Tokens Sold 31,445.58 21,366.97 Tax Security Deposits 2,760.00 10,842.00 Special Printing Earnings 8,004.04 9,481.64 Total $100,308.43 $113,342.08 The first division of these collections forms the actual tax collections made by the Commission and with which the other reports prepared by the Commission are reported. For the year 1946-47 these collections were $113,383,592.28 and for 24 COLLECTIONS AND APPORTIONMENTS

1947-48 they were $125,771,961.17. 1947-48 shows a substantial increase over 1946-47. Approximately fifty per cent of these totals are from gasoline and sales taxes, both based on consumption of goods, materials, and other products. Gasoline formed 24.65% of the total in 1946-47 but dropped to 20.06% in 1947-48. Various reports issued by the Commission, notably the monthly motor fuel gallonage report, show the consumption of motor fuel to be on the increase for 1947-48. This reduction in the per cent shown by gas­ oline was not, therefore, the result of a decrease in the consumption, but was the result of the expiration of the special two-cent tax which expired December 31, 1946.

Sales tax which forms a major per cent of the total collections, 24.75% in 1946-47 and 25.19% in 1947-48, is based on the sale of goods for con­ sumption. The difference in the tax base of the Sales and Gasoline Tax is that, while gasoline tax is based on the gallon regardless of price, sales tax is based on the price of the article. Both consumption and retail prices govern the returns of the Sales Tax.

It must be assumed that price at the retail level is one of the reasons for this increase in the returns. In 1946-47 the total sales tax collection was $28,067,038.59 and in 1947-48 the collection was $31,676,974.85. This tax shows both an increase in the amount of the collection and the per cent of the total for the year 1947-48. Income tax is the third tax in per cent of total for the year 1946-47, being 12.88%. In 1947-48 this tax dropped to fourth in per cent of total, 12.11, being next to Gross Production Tax which was fourth in J 946-47 and third in 1947-48. Income Tax did not decrease in 1947-48 in the amount of collection, but the increase in the Gross Production Tax for that year was so great as to go from fourth place to third place in the per cent of total which caused Income Tax to drop from third to fourth place. The collection from Income Tax in 1946-47 was $14,605,943.65 and in 1947-48 was $ 15,228,544.68. Gross Production Tax collections for 1946-47 was $11,965,026.82, and for 1947-48 was $17,293,317.01. Thus Gross Production Tax is now one of the three major sources of revenue for the State. The other taxes remained fairly constant, the percentages for the two years of the total collections showing no great change. The General Revenue Fund of the State received the largest per cent of these collections, being 41.25% in 1946-47 and 40.96% in 1947-48. Following the General Revenue Fund is the State Assistance Fund with 24.17% in 1946-47 and 24.61% in 1947-48. COLLECTIONS AND APPORTIONMENTS 25

In amounts, all funds to which the collections of the Commission are apportioned show increases except the following: The Public Safety Fund was merged with the General Revenue Fund and received no part of the collections during 1947-48. The collections former­ ly placed in this fund, Drivers Licenses and Title Registration Fees, accrued to the General Revenue Fund during 1947-48. The drop in the amount distributed to the Interstate Oil Compact Fund was the result of the change in the distribution of the Petroleum Excise Tax. This loss is offset by the increase shown by the Oil Conservation Fund. Distribution of Beverage Licenses was changed in 1947 and the revenue which accrued to the Beverage Cash Fund was placed in the General Revenue Fund during 1947-48. An accounting of the collections received by the Commission for the two years, as shown by the Statement of the Depository or collection accounts of the Commission, is as follows: Depository Balance June 30, 1948 $ 11,738,717.33 Collections: Fiscal Year 1946-47 113,483,900.71 Fiscal Year 1947-48 125,885,303.25 Total to account for: $251,107,921.29 Distributed to funds: Fiscal Year 1946-47 111,382,715.08 Fiscal Year 1947-48 124,659,733.01 Erroneous & Excessive Collections Refunded: Fiscal Year 1946-47 173,676.53 Fiscal Year 1947-48 100,013.99 Total Accounted for June 30, 1948 $236,316,138.61 Balance in Depository June 30, 1948 $ 14,791,782.68 Analysis of Balance: June 1948 Collections distributed in July 1948 13,670,302.63 Held for Pending Litigation 843,679.75 Reserved for Deferred Disposition 95,528.39 Reserved for Tax Security Fund 29,116.89 Reserved for Sales Tax Token Redemption 151,321.50 Reserved for Special Printing Account 1,833.52 Funds on hand as of June 30, 1948 include no collections that may be termed a surplus in the fund. The amount reserved for deferred disposition in­ cludes returns that have to be balanced and verified as to the correctness of the amount of the tax. Pending litigation includes protested taxes held 26 COLLECTIONS AND APPORTIONMENTS

pending determination of those protests. The following statements and tables include distribution of the collections both by sources of the collections and the funds to which the same was distributed. The table which shows the method of distribution of the collections of the Commission contains a few changes from prior reports. The first change will be found in the one-cent gasoline tax. Collections made on and after July 1, 1947 were distributed to the Highway Construct­ ion, and Maintenance Fund to be matched by Federal funds for the Counties Farm-to-Market Roads. Prior to that the collections were placed in the General Revenue Fund. Because of the thirty day period in which the collections are made sub­ sequent distribution of those coUections, the June 1947 collections which were apportioned or distributed in July 1947 were placed in the General Revenue Fund. This fund, therefore, received some of this one-cent gas­ oline tax collection during 1947-48.

Distribution of the Petroleum Excise Tax was changed from five-sixths to six-sevenths to the Oil Conservation Fund and from one-sixth to one- seventh for the Interstate Oil Compact Fund. This change is shown in the distribution of this tax for the year 1947-48. Drivers Licenses and Title Registrations, as previously stated were changed from the Public Safety Fund to the General Revenue Fund. Beverage Licenses were changed from the Beverage Cash Fund to the General Revenue Fund. Local Units of Government of the State of Oklahoma shared in the dis­ tribution of the collections of the Commission to the following extent. For Schools 1946-47 $ 6,179,069.69 1947-48 $ 7,993,851.01 For Roads 10,376,875.66 11,390,779.28 For Streets and Alleys 2,019,331.36 2,104,316.35 Total $18,575,276.71 $21,488,946.64 Thus the State shares with these local units the taxes collected by it. A statement of each source of collection made by the Commission follows these payments to the local units of government. The Tables and Charts which form this part of the report, Collections and Apportionments, are: Chart No. 1 Organization of the Oklahoma Tax Commission COLLECTIONS AND APPORTIONMENTS 27

Table No. 1 Statement of Collections and Their Disposition Chart No. 2 Collections of the Oklahoma Tax Commission Table No. 2A Official Depository Account, July 1, 1946 to June 30, 1947 Table No. 2B Official Depository Account, July 1, 1947 to June 30, 1948 Table No. 3 Disposition of Collections by Sources and Funds Chart No. 3 Disposition of Oklahoma Tax Commission Collections Chart No. 4 Tax Collections by Source, 1946-47 Chart No. 5 Tax Collections by Source, 1947-48 Table No. 4 How Tax Collections are Apportioned Chart No. 6 Apportionment of Revenue Collected by the Oklahoma Tax Commission Table No. 5A Total Monies apportioned to Local Units of Government, 1946-47 Table No. 5B Total Monies apportioned to Local Units of Government, 1947-48 Table No. 6 Total Monies apportioned to Counties for schools, 1946-47 and 1947-48 Table No. 7A Total Monies Apportioned for Roads, 1946-47 Table No. 7B Total Monies Apportioned for Roads, 1947-48 Table No. 8A Gasoline Excise Tax Account, 1946-47 Table No. 8B Gasoline Excise Tax Account, 1947-48 Table No. 9 Special Fuel Use Tax Account Table No. 10 Fuels Excise Tax Account Table No. 11 Gross Production Tax Account Table No. 12 Petroleum Excise Tax Account Table No. 13 Corporation license Tax Account Table No. 14 Rural Electric Co-operative License Account Table No. 15 Inheritance and Estate Tax Account Table No. 16 Gift Tax Account Table No. 17 Income Tax Account Table No. 18 Motor Vehicle License Account Table No. 19 Title Registration Fee Account Table No. 20 Drivers License Account Table No. 21 Delinquent Registration Receipts Account Table No. 22 Motor Vehicle Mileage Tax Account Table No. 23 Sales Tax Account Table No. 24 Motor Vehicle Excise Tax Account Table No. 25 Use Tax Account Table No. 26 Cigarette License and Tax Account Table No. 27 Tobacco Products License and Tax Account Table No. 28 Beverage License and Tax Account Tattle No. 29 Alcohol Permits Account Table No. 30 Used Equipment license Account Table No. 31 Freight Car Tax Account Table No. 32 Miscellaneous Receipts Account Table No. 33 Rural Electric Co-operative Tax Account Table No. 34 Music Box Tax Account Table No. 35 Unclassified Receipts Account Table No. 36 {Special Indemnity Fund Assessments Account Table No. 37 Tax Security Fund Account Table No. 38 Sales Tax Tokens Account Table No. 39 _*fileage Tax Security Agreements CHART NO. 1 ORGANIZATION OF THE OKLAHOMA TAX COMMISSION

CHAIRMAN VICE-CHAIRMAN SECRETARY

LEGAL | ADMINISTRATIVE NON TAX COLLECTING DIVISIONS

| Secretarial | Mall

| Accounting | Tabulating

| Cashier | Duplicating | Research I Supply 1

ADMINISTRATIVE TAX COLLECTING DIVE-ONS

MOTOR VEHICLE GROSS BEVERAGE ADVALOREM PRODUCTION

SALES MOTOR FUEL CORPORATION INHERITANCE INCOME CIGARETTE SPECIAL GENERAL LICENSE 1 I — INDEMNITY ENFORCEMENT

Gasoline Corp. License Inheritance Income Beverage Advalorem District Tax Motor Vehicle Taxi Gross Prod. Tax Estate Tax Tax T: Assessm't Offices License Tax Cigarette Spec. Ind. "I Tax I Assessm't Tulsa Use Fuels Rural Electric Gift Beverage Freight Muskogee Tax Excise Tax License Tax License Car Tax Enid. Motor Vehicle Cigarette I Excise Tax I License Rural Elect. Fuels Use Co-op Tax Tax Drivers Tobacco License Tax Music Box Tax Title Tobacco Fees License

Used Equip. License COLLECTIONS AND APPORTIONMENTS 29

TABLE I STATEMENT OF COLLECTIONS AND THEIR DISPOSITION

Fiscal Year IW-IWZ Fiscal Year 1947 -1948

Percent to COLLECTIONS Amount Total

Gasoline Excise Tax •$ 27,951,058.37 24.65J $ 25,227, 125.98 20.06} Special Fuel Use Tax 107,835.6. .10 156,470.29 .13 Fuels Excise Tax 489,9.2.00 .43 512,130.75 .41 Gross Production Tax • 11,965,026.82 10.55 17,293,317.01 13.75 Petroleum Excise Tax 128,636.32 .11 176,695.29 .14 Corporation License 1,040,901.20 .92 1,153,229.81 .92 Rural Electric Co-operative License- 445.90 525.29 Rural Electric Co-operative Tax 48,955.95 .04 62,741.62 .05 Inheritance and Estate Tax 1,463,679.72 1.29 1,502,442.59 1.19 Gift Tax - 131,645.20 .12 280,224.21 .22 Income Tax • 14,605,943.65 12.88 15,228,544.68 12.11 Auto and Farm Truck License 5,180,914.03 4.57 6,615,746.32 5.26 Commercial Vehicle License 4,103,292.85 3.62 4,768,983.71 3.79 Bus Mileage Tax 402,748.44 .36 442,944.15 .35 Ti tie Fees 359,830.37 .32 391,662.30 .31 Drivers' Licenses 160,519.50 .15 913,677.39 .73 Del inquent Registrations 421.16 21.82 Sales Tax • 28,067,038.59 24.75 31,676,974.85 25.19 Motor Vehicle Excise Tax 2,086,877.95 1.84 2,905,535.04 2.31 Use Tax - 1,068,654.60 .94 1,445,833.40 1.15 Cigarette License 194,477.24 .17 202,821.26 .16 Cigarette Tax • 7,542,204.56 6.65 7,974,338.30 6.34 Tobacco. Products License- 975.00 970.00 Tobacco Products Tax 1,162,652.94 1.03 1,194,645.58 .95 Beverage License 278,159.06 .25 303,409.63 .24 Beverage Tax 4,552,046.21 4.01 5,025,748.17 4.00 Alcohol Permits 512.00 18.00 Used Equipment License 10,090.00 10,125.00 Freight Car Tax 99,385.64 .09 110,905.99 .09 Music Box Tax 178,857.09 .16 187,794.43 .15 Miscellaneous Receipts 6,720.07 6, 179.76 Unclassified Receipts 3,142.32 178.55

TOTAL TAX COLLECT IONS- $113,383,592.28 IOO.oo; $125,771,961.17 100.00}

SPECIAL ACCOUNTS

Special Indemnity Fund -$ 58,098.81 $ 71,551.47 Sales Tax Tokens 31,445.58 21,366.97 Tax Security Fund 2,760.00 10,842.00 Special Printing Account- 8,004.04 9,481.64

TOTAL SPECIAL ACCOUNTS -$ 100,308.43 $ 113,342.08

TOTAL COLLECTIONS -}I 13,483,900.71 $125,885,303.25

Unapportioned Amount from Prior Period— -$ 11,738,717.33 $ 13,666,226.43

AMOUNT TO BE ACCOUNTED FOR- -•125,222,618.04 $139,551,529.68

OPPOSITION

General Revenue Fund $ 46,019,648.59 41.25)1 $ 51,100,352.29 40.96) Highway Construction and Maintenance Fund • 11,210,329.78 10.05 12,262,556.31 9.83 Highway Construction and Maintenance Fund "Special" • 4,816,773.52 4.32 5,615,125.31 4.50 Apportioned to Counties • 16,556,945.35 14.84 19,384,630.29 15.54 Apportioned to Cities and Towns • 2,019,331.36 1.81 2, 104,316.35 1.69 State Assistance Fund • 26,961,514.44 24.17 30,697,616.30 24.61 Public Safety Fund 453,237.61 .41 30 COLLECTIONS AND APPORTIONMENTS

TABLE I (Continued) STATEMENT OF COLLECTIONS AND THEIR DISPOSITION

Fiscal Year 1946-1947 Fiscal Year 191.7-1948

Percent Percent to to DISPOSITION (Continued) Amount Total Amount Total

Oil Conservation Fund •$ 105,631.48 .09} $ 143,379.61 .11} Interstate Oil Compact Fund 21,126.30 .02 24,201.69 .02 Oklahoma Tax Commission Fund 2,618,901.26 2.35 2,946,197.78 2.36 Income Tax Adjustment Fund 288,399.89 .26 300,311.32 .24 Used Equipment Fund 10,025.00 9,610.00 Beverage Tax Cash Fund 243,011.46 .22 Spec i at Indemn i ty Fund 58,839.14 .05 71,435.76 .06 Refunds Under Statutory Authority and Court Judgments 173,676.53 .16

TOTAL DISTRIBUTION -$111,556,391.6$111,556,391.61 100.00100.00?}. $124,759,747.00 100.00$

UNDISTRIBUTED AMOUNT JUNE 30TH

Amount Available for Apportionment - $ 12,674,840.71 $ 13,670,302.63 Amount Held Pending Outcome of Litigation- 689,267.24 843,679.75 Amount Reserved for Deferred Disposition 139,769.83 95,528.39 Tax Security Fund - 26,249.89 29, I 16.89 Sales Tax Token Redemption Fund 129,954.53 151,321.50 Special Printing Account 6, 144.23 1,833.52

DEPOSITORY BALANCE JUNE 30TH $ 13,666,226.43 $ 14,791,782.68

TOTAk ACCOUNTED FOR $125,222,618.04 $139,551,529.68 COLLECTIONS AND APPORTIONMENTS 31

CHART" NO. 2

COLLECTIONS OF THE OKLAHOMA TAX COMMISSION

FISCAL YEAR 1946-47 COMPARED TO FISCAL YEAR 1947-48

GASOLINE EXCISE TAX 1947 1946

1947 1948 INCOME TAX 1947 $ 14.605.943.65 i*fe^__^_i»»_ii_w*-«tt»__tAjaMj. 1948

1947 1948 MOTOR VEHICLE LICENSE l i 11 i i l l 1947 . $9,284,206.88 s _fe6Mtfn__K^_t__?3!B8!S§&_^!«si»!««zS

1948 1111111,384730,0^W____^V__*-T_V.- 3 |M« CIGARETTE LICENSE TAX I I • • i i i i i i i i i 11 i i i | | 1947 $ 7.736.681.80 1948 HP $8,177,159.56 M BEVERAGE LICENSE TAX 1947 $ 4,830.205.26 1948 TOBACCO LICENSE TAX 1947 i 1.153,627.94 | t 1,195.615.58 1948 CORPORATION LICENSE 1947 $ 1,040,901.20 1948 $1,153,229.81 USE TAX 1947 $1,068,654.60 1948 I $ 1,4 45.833 40 INHERITANCE AND ESTATE

1947 $ 1,463,679.72 1948 $ 1,502,4 42.59 ALL OTHER SOURCES 1947 $ 4.216.567.45 1948 $6,157,829 88 TOTALS 1947 $ 113.363.592.28 1948 $ 125.771.961.17 TABLE 2A oo DO OFFICIAL DEPOSITORY ACCOUNT, OKLAHOMA TAX COMMISSION, JULY I, 1946 TO JUNE 30, 1947

Balance Amount Amount Balance June 30, 1946 Col lections Apportioned Refunded June 30, 1947

Gasoline Excise Tax - 41 $ 1,364,356.57 $ 16,018,312.27 $ 17,382, 668.84 15,936,642.23 1,066.91 1,444,959.70 $ 17,382, 538.84 Gasoline Excise Tax - It 670,350.45 4,763,463.40 5,433, 813.85 4,816,773.62 179.32 616,861.01 5,433, 813.85 Gasoline Excise Tax - \c 141,717.59 5,152,780.81 5, 294, 498.40 4,830,689.58 279.56 463,529.25 6,294, 498.40 o Gasoline Excise Tax - _< 171,197.20 2,016,501.89 2, 187, 699.09 2,005,340.26 185.86 182,172.97 2,187, 699.09 o Fuels Excise Tax 40,194.86 489,942.00 530, 136.86 486,540.62 160.35 43,435.89 530, 136.86 f Special Fuel Use Tax - 4* 4,346.28 78,426.21 82, 772.49 75,161.80 7,610.69 82, 772.49 E Special Fuel Use Tax - It 1,082.39 19,606.26 20, 688.65 18,790.43 1,898.22 20, S88.65 344.21 M Special Fuel Use Tax - zt 541.14 9,803.07 10, 9,395.18 949.03 10, 344.21 19.42 Gross Production Tax - Old Law 19.42 19.42 19.42 o Gross Production Tax Osage Indian Agency 165,941.51 165, 941.51 165,941.51 165, 941.51 935.35 Gross Production Tax 5} - Act of 1935 896,850.04 11,799,085.31 12,695, 11,371,628.56 1,323,005.15 12,695, 935.35 485.69 Petroleum Excise Tax Old Law 485.69 485.69 485.69 3 378.20 378.20 Petroleum Excise Tax Act of 1945 11,739.88 128, 638.32 140, 126,757.78 43.30 13,577.12 140, 501.75 501.75 a. Corporation License 600.55 1,040, 901.20 1,041, 1,039,666.60 1,623.26 311.89 1,041, 445.90 445.90 Rural Electric Co-operative License 445.90 445.90 Ul 840.44 840.44 Inheritance and Estate Tax 77,160.72 1,463, 679.72 1,540, 1,472,909.25 9,729.21 58,201.98 1,540, 379.36 379.36 > Gift Tax 734.16 131, 645.20 132, 120,666.93 1,708.14 10,004.29 132, 587.67 687.67 O Income Tax - 1930 100.00 2, 487.67 2, 2,587.67 2, 282.17 282.17 Income Tax - 1931 23,124.24 157.93 23, 23, 154.49 127.68 23, > 056.83 056.83 Income Tax - 1932 53,370.45 I, 686.38 55, 53,855.28 1,201.55 55, 350.35 350.35 *d Income Tax - 1933 46,513.82 836.53 46,754.32 47, 957.46 596.03 47, 957.45 O Income Tax - 1934 6,311.57 645.88 6,496.48 6, 711.87 460.97 6, 711.87 Income Tax 26,421.17 290.70 d 1935 I, 27, 151.45 2, 588.68 25,120.58 2.61 27, 151.45 Income Tax 29,308.10 843.35 1936 i, 31, 476.69 2,626.81 28,524.64 31, 476.69 O 27,967.12 509.57 Income Tax 1937 I, 29, 329.47 7,090.45 22,358.80 27.44 29, 329.47 11,324.76 004.71 Income Tax - 1938 5, IS, 488.72 10,814.33 5,515.14 16, 488.72 42,062.23 426.49 s Income Tax - 1939 10, 52, 089.13 37,072.31 14,981.01 435.40 52, 089.13 23,774.OS 315.07 Income Tax - 1940 13, 37, 040.87 32,400.26 4,017.65 671.22 37, 040.87 t_ 34,775.58 266.29 Income Tax - 1941 48. 83, 034.96 81,307.96 1,301.31 431.60 83, 034.96 13,893.62 141.34 d Income Tax - 1942 107, 121, 325.01 112,069.95 3,017.64 5,947.37 121, 325.01 24,266.26 058.75 CO Income Tax - 1943 431 455, 760.18 406, 104.16 49,220.85 465, 760.18 23,811.24 948.94 Income Tax. - 1944 220, 244, 060.13 216,660.75 28,099.43 244, 060.13 3,477,650.17 409.96 Income Tax - 1945 2,443, 021.28 5,914,742.26 6,317.87 5,921, 021.28 36,550.37 470.91 5,921, Income Tax - 1946 444.18 6,859,409.57 444.18 11,094 444.18 II, 131, 4,271,611.71 II,131, Income Tax - 1947 221.73 221.73 221, 914.03 221, 183,778.32 37,665.86 221, Auto and Farm Truck License 80,307.70 5, 180, 5,261, 698.65 5,092,403.44 2,540.04 166,278.25 5,261, 698.65 Commercial Vehicle License - Old Law 550,698.65 550, 471.94 535,063.60 15,635.05 550, 471.94 Commercial Vehicle License - Act of 1945 254, 179.09 4,103,292.85 1,357, 4,238,636.54 9,787.19 109,148.21 4.SS7, TABLE 2A (Continued)

OFFICIAL DEPOSITORY ACCOUNT, OKLAHOMA TAX COMMISSION, JULY I, 1946 TO JUNE 30, 1947

Balance Amount Amount Balance o June 30, 1946 Collections Apportioned Refunded June 30, 1947 Total o f Bus Mileage Tax $ 33,607.38 $ 402,748.44 436, 355.82 $ 401,926.49 34,429.33 436 355.82 r Motor Vehicle Excise Tax 107,571.48 2,086,877.95 2, 194,449.4 3 1,990,089.68 1,047.65 203,312.10 2,194 449.43 M Title Fees 26,462.94 359,830.37 386, 293.31 360,093.09 11.22 26, 189.00 386 ,293.31 o Drivers License 22,059.36 160,519.50 182, 578.86 171,178.79 175.44 11,224.63 182,578.8 6 Delinquent Registrations 21.85 421.16 443.01 443.01 443.01 H Motor Vehicle Mileage Tax 153.71 153.71 153.71 153.71 Sales Tax 2,299,509.76 28,067,038.59 30,366, 548.35 27,661,910.11 5, 135.76 ,699,502.48 548.35 3 Use Tax - Act of 1937 I, 102,16 I, 102.16 1,102.16 102.16 CQ Use Tax - Act of 1939 161.61 161.61 161.61 161.61 770.14 > Use Tax - Act of 1941 66,115.54 1,068,554.60 I, 134.770.1 4 1,032,142.19 2,265.45 100,362.50 1,134 792.58 Cigarette License and Tax 221,110.78 7,736,681.80 7,957 792.58 7,261,063.52 1,244.85 695,484.21 7,957 314.98 Tobacco Products License and Tax 101,687.04 1,153,627.94 1,255 314.98 I, 172,371.25 82,943.73 1,255 519.31 Beverage License and Tax 427,314.05 4,830,205.26 5,257, 519.31 4,713, 116.11 540,998.37 5,257 > 544.00 Alcohol Permits 32.00 512.00 544.00 518.00 26.00 200.00 Used Equipment License 110.00 10,090.00 10. 200.00 10,025.00 10.00 165.00 10 401.81 Freight Car Tax 68,016.17 99,385.64 167, 401.81 30,697.39 194.30 136,510.12 167 967.31 o Music Box Tax 42,110.22 178,857.09 220 967.31 124,433.28 96,534.03 220 256.17 Rural Electric Co-operative Tax 20,300.22 48,955.95 69 256.17 43,819.97 25,436.20 69 989.61 Miscellaneous Receipts 269.54 6. 989.61 387.90 6,720.07 6,601.71 6 622.02 3 479.70 581.16 Unclassified Receipts 3, 142.32 3 622.02 3,040.86 3 313.80 Special Printing Account 1,309.76 8,004.04 313.80 3,169.57 6,144.23 9 888.20 Tax Security Fund 19,128.20 2,760.00 888.20 4,900.00 16,988.20 21 261.69 Mileage Tax Security Fund 9,261.69 261.69 9,261.69 9 624.89 Special Indemnity Fund Assessments 4,526.08 58,098.81 62 624.89 58,839.14 3,785.75 62 954.53 Sales Tax Token Redemption Fund 98,508.95 31,445.58 129 954.53 129,954.53 129 TO

TOTAL $11,738,717.33 $113,483,900.71 $125,222,618.04 $111,382,715.08 $173,676.53 $13,666,226.43 $125,222,618.04

to TABLE 2B CO OFFICIAL DEPOSITORY ACCOUNT, OKLAHOMA TAX COMMISSION, JULY I, 1947 TO JUNE 30, I9U8

Balance Amount Amount Balance June 30. 19^7 Col lections Apportioned Refunded June 30, 1948 Total

Gasoline Excise Tax - 4* 1,444,959.70 $ 17,515,298.21 $ 18,960, 257.91 $ 17,403,394.25 836.66 1,556,027.00 $ 18,960, 257.91 fiasoline Excise Tax - 24 616,861.01 7,007.04 623, 868.05 600,000.00 191.18 23,676.87 623, 868.05 Gasoline Excise Tax - l< 463,529.26 5,500,461.23 5,963, 990.49 5,478,616.62 126.48 485,247.39 5,963, 990.49 O Gasoline Excise Tax - kt 182,172.97 2,204,359.50 2,386, 532.47 2, 190,954.62 64.55 195,513.30 2,386, 532.47 O Fuels Excise Tax 43,435.89 512,130.75 555, 566.64 512,283.65 43,282.99 555, 566.64 Special Fuel Use Tax - 4tf 7,610.69 113,805.73 121, 416.42 110,213.50 11,202.92 121, 416.42 F Special Fuel Use Tax - Itf 1,898.22 28,442.82 30, 341.04 27,550.11 2,790.93 30, 341.04 r Special Fuel Use Tax - £* 949.03 14,221.74 15, 170.77 13,775.28 1,395.49 15, 170.77 __ Gross Production Tax - Old Law 25.25 25.25 25.25 25.25 o 083.94 Gross Production Tax Osage Indian Agency 150,083.94 150, 083.94 150,083.94 150, d 212.97 Gross Production Tax 5* - Act of 1935 1,323,005.15 17,143,207.82 18,466, 212.97 15,981,149.25 4,869.48 2,480,194.24 18,466, 485.69 Petroleum Excise Tax Act of I9W 485.69 485.69 | 485.69 117.92 Petroleum Excise Tax Act of 1945 15, 117.92 10,984.42 .08 4,133.42 15, ui 13,577.12 1,540.80 154.49 Petroleum Excise Tax Act of 1947 175, 154.49 156,596.88 30.32 18,527.29 175, 175,154.49 541.70 Corporation License I, 153, 641.70 1,129,575.66 5,193.37 18,772.67 I, 153, > 311.89 1,153,229.81 525.29 Rural Electric Co-operative License 525.29 525.29 525.29 644.57 Inheritance and Estate Tax 1,560, 644.57 6,964.00 139, 165.24 1,560, a 58,201.98 1,502,442.59 1,414,515.33 228.50 Gift Tax 228.50 > 10,004.29 280,224.21 290, 273,042.34 1,778.38 15,407.78 290, 329.06 Income Tax - 1930 14. 329.06 14,329.06 14, i_ 14,329.06 462.11 462.11 Income Tax - 1931 127.68 334.43 223.83 238.28 186.42 186.42 o Income Tax - 1932 1,201.55 984.87 1.484.70 701.72 989.41 989.41 Income Tax - 1933 596.03 393.38 709.12 280.29 863.36 863.36 d Income Tax 1934 460.97 1,402.39 I, 864.16 999.20 - 617.62 617.62 income Tax 1935 2.61 7,615.01 7, 7,617.62 - 695.72 695.72 Income Tax 1936 5,695.72 5, 5,678.56 17.16 3 - 495.67 495.67 Income Tax 1937 10,468.23 10,488.82 6.85 - 27.44 10, 743.78 743.78 a. income Tax 8,743.78 - 1938 8, 724.24 8,640.93 102.85 724.24 Income Tax w - 1939 435.40 7,,288.8 4 7, 054.64 7,646.25 77.99 054.64 Income Tax - 1940 671.22 8,,383.4 2 9, 858.73 8,396.01 647.73 10.90 858.73 d Income Tax - 19.1 431.60 24,,427.1 3 24, 428.28 24,808.56 50.17 24, 428.28 ui Income Tax - 1942 5,947.37 76,,480.9 1 81, 938.52 65,560.89 684.86 15,182.53 81, 938.52 Income Tax - 1943 49,220.85 183,,717.6 7 232, 009.48 181,164.24 51,774.28 232, 009.48 Income Tax - 1944 28,099.43 550,,910.0 5 579, 768.12 527,932.99 51,076.49 579, 768.12 Income Tax - 1945 6,317.87 318,,450.2 5 321, 594.74 256,927.20 64,840.92 321, 594.74 1 ncome Tax - 1948 4.271,611.71 3,234,,983.0 3 7,506, 688.40 7,492,484.84 14,109.90 7,506, 688.40 Income Tax - 1947 37,665.86 10,561,,022.5 4 10,598, 913.97 6,256,498.10 4,342,190.30 10,598, 913.97 income Tax - 1948 216,,913.9 7 216, 024.57 158,553.18 58,360.79 216, 024.57 Auto and Farm Truck License 166,278.25 6,616,,746.3 2 6,782, 6,642,500.05 1,214.28 138,310.24' 6,782, ,131.92 Commercial Vehicle License 109,148.21 4,768,,983.7 1 4,878, 131.92 4,758,369.65 3,450.73 116,311.54 4,878, TABLE 2B (Continued)

OFFICIAL DEPOSITORY ACCOUNT, OKLAHOMA TAX COMMISSION, JULY I, 1947 TO JUNE 30, 1948

o Balance Amount Amount Balance o June 30, 1947 Collections Total Apportioned Refunded June 30, 1948 Total F F Bus Mileage Tax $ 34,429.33 442,944.15 477, 373.48 438,037.39 $ 39,336.09 477,373.48 M Motor Vehicle Excise Tax 203,312.10 2,905,535.04 3, 108,847.1 4 2,864,535.40 1,396.87 242,914.87 3,108,847.14 O Title Fees 26,189.00 391,662.30 417 851.30 390,097.60 2.00 27,751.70 417,851.30 H Drivers License 11,224.63 913,677.39 924 902.02 910,822.75 1.00 14,078.27 924,902.02 l-H Delinquent Registrations 443.01 21.82 464.83 443.01 21.82 464.83 Motor Vehicle Mileage Tax 163.71 153.71 153.71 153.71 TO Sales Tax 2,699,502.48 31,676,974.86 34,376,,477.3 3 31,522,072.83 25,260.42 2,829,144.08 34,376,477.33 Use Tax - Act of 1939 161.61 161.61 161.61 161.61 Use Tax - Act of 1941 100,362.50 1,445,833.40 1,546, 195.90 1,415,545.23 11,049.83 119,600.84 1,546,195.90 Cigarette License and Tax 695,484.21 8,177, 159.56 8,872,,643.7 7 8,094,676.30 850.75 777,116.72 8,872,643.77 Tobacco Products License and Tax 82,943.73 1,195,615.58 1,278,,659.3 1 I,164,986.60 43.99 113,528.72 1,278,559.31 > Beverage License and Tax 540,998.37 5,329,157.80 5,870 ,156.17 5,332,708.70 2,925.13 534,522.34 5,870,156.17 Alcohol Permits 26.00 18.00 44.00 42.00 2.00 44.00 1-1 Used Equipment License 165.00 10,125.00 10.,290.0 0 9,610.00 680.00 10,290.00 Freight Car Tax 136,510.12 110,905.99 247 ,416.11 224,894.41 10,460.84 12,060.86 247,416.11 Music Box Tax 96,534.03 187,794.43 284 ,328.46 273,673.67 50.00 10,604.79 284,328.46 Rural Electric Co-operative Tax 25,436.20 62,741.62 88 ,177.82 55,757.69 32,420.13 88, 177.82 Miscellaneous Receipts 387.90 6,179.76 ,567.66 6,066.91 500.75 6,667.66 Unclassified Receipts 581.16 178.55 759.71 759.71 759.71 I Special Printing Account 6,144.23 9,481.64 15 .625.87 13,792.35 1,833.52 15,625.87 Tax Security Fund 16,988.20 10,842.00 27 ,830.20 7,950.00 19,880.20 27,830.20 Mileage Tax Security Fund 9,261.69 9 ,261.69 25.00 9,236.69 9,261.69 Special Indemnity Fund Assessments 3,785.75 71,651.47 75, 437.22 4,001.46 75,437.22 Sales Tax Token Redemption Fund 129,954.53 21,366.97 151, 321.50 151,321.50 151,321.50 TO

TOTAL $13,666,226.43 $125,885,303.25 $139,551,529.68 $124,659,733.01 $100,013.99 $14,791,782.68 $139,551,529.68 36 COLLECTIONS AND APPORTIONMENTS

TABLE 3 DISPOSITION OF COLLECTIONS BY SOURCES AND FUNDS

Fiscal Year Fiscal Year 1946-1947 1947-1948

GENERAL REVENUE FUND

Gasoline Excise Tax - It $ 4,830,689.58 $ 463,491.31 Special Fuel Use Tax - < 18,790.43 27,550.11 Fuels ,'xcise Tax 486,640.62 612,283.65 Gross .roduction Tax 8,966,129.03 12,552,361.59 Corporation License 1,039,566.60 I, 129,575.66 Rural Electric Co-operative License 445.90 525.29 Inheritance and Estate Tax— 1,471,958.72 1,414,297.54 Gift Tax 120,666.93 273,042.34 Income Tax 13,149, 133.65 14,276,430.44 Motor Vehicle Excise Tax 1,990,089.68 2,864,535.40 Drivers License 21,245.12 910,822.75 Title Fees - 56,789.25 390,097.60 Del Inquent Registrations 443.01 Use Tax 1,033,211.29 1,415,706.84 Cigarette License and Tax 7,261,063.52 8,094,676.30 Tobacco Products License and Tax 1,042,909.62 1,043,780.96 Beverage License 286,911.82 Beverage Tax 4,368, 168.27 4,939, 142.69 Alcohol Permits 518.00 42.00 Freight Car Tax 30,697.39 224,894.41 Music Box Tax 124,433.28 273,673.67 Miscellaneous Receipt* 6,601.71 M66.9I

$46,019,648.59 $51,100,352.29

HIGHWAY CONSTRUCTION AND MAINTENANCE FUND

Gasoline Excise Tax $ 11,155,649.58 $ 12,182,375.97 Special Fuel Use Tax 54,680.20 80,180.34

$ 12,262,556.31

HIGHWAY CONSTRUCTION AND MAINTENANCE FUND "SPECIAL"

Gasoline Excise Tax - 2« - $ 4,816,773.52 $ 600,000.00

Gasoline Excise Tax - U 5,015,125.31

$ 4,816,773.52 $ 5,615,125.31

APPORTIONED TO COUNTIES

Gasoline Excise Tax $ 5,511,401.55 $ 6,019,701.36 Special Fuel Use Tax 27,621.91 40,502.04 Gross Production Tax 2,340,708.70 3,256,271.68 Auto and Farm Truck License 4,837,783.26 6,310,375.05 Bus Mileage Tax 381,830.17 416,135.51 Commercial Vehicle License 4,508,166.94 4,520,451.17 Income Tax 129,303.11 2,370.31 Rural Electric Co-operative Tax- 41,628.97 52,969.81

$ 17,778,444.61 $ 20,618,776.93

APPORTIONED TO CITIES AND TOWNS

Gasoline Excise Tax $ 796,832.10 $ 870,169.71

STATE ASSISTANCE FUND

Sales Tax $ 26,832,052.81 $ 30,576,410.66 Tobacco Products Tax 129,461.63 121,205.64 $ 26,961,514.44 $ 30,697,616.30 COLLECTIONS AND APPORTIONMENTS 37

TABLE J (Continued) DISPOSITION OF COLLECTIONS BY SOURCES AND FUNDS

Fiscal Year 1947-1948

PUBLIC SAFETY FUND

Drivers License $ 149,933.67 $

Title Fees - - - 303,303.84 —

$ 453,237.51 $ —

OIL CONSERVATION FUND

Petroleum Excise Tax $ 105,631.48 $ 143,379.61

INTERSTATE OIL COMPACT FUND

Petroleum Excise Tax — $ 21,126.30 $ 24,201.69

BEVERAGE TAX "CASH FUND"

Beverage License $ 243,011.46 $ OKLAHOMA TAX COMMISSION FUND

Gasoline Excise Tax $ 478,099.26 $ 522,101.83 Special Fuel Use Tax - - 2,254.87 3,306.40 Gross Production Tax 230,751.76 322,625.17 Inheritance and Estate 950.53 217.79 Income Tax - 432, 677.40 450,896.99 Auto and Farm Truck License 254,620.18 332,125.00 Bus Mileage Tax 20,096.32 21,901.88 Commercial Vehicle License 265,433.20 237,918.48 Sales Tax - 829,857.30 945,662.17 Beverage License 12,790.09 5,855.35 Beverage Tax 89, 146.29 100,798.84 Rural Electric Co-operative Tax 2,191.00 2,787.88 Use Tax (Act of 1937) 33.06

$ 2,618,901.26 $ 2,946,197.78

INCOME TAX ADJUSTMENT FUND

Income Tax $ 288,399.89 $ 300,311.32

USED EQUIPMENT FUND

Used Equipment License $ 10,025.00 $ 9,610.00

SPECIAL INDEMNITY FUND

Special Indemnity Fund Assessments $ 58,839.14 $ 71,435.76

REFUNDS UNDER STATUTORY AUTHORITY AND COURT JUDGEMENTS

Gasoline Excise Tax « —-——-— $ 1,711.65 $ 1,218.87 Fuel s Excl se Tax-————— 160.35 6ross Production Tax 1,301.64 4,869.48 Petroleum Excise Tax 43.30 30.40 Corporation License 1,623.26 5,193.37 Inheritance and Estate Tax 9,729.21 6,964.00 GI ft Tax 1,708.14 1,778.38 Income Tax 104,836.77 1,332.59 Auto and Farm Truck License • 2,540.04 1,214.28 Commercial Vehicle License .... ——I .... _ 25,422.24 3,450.73 Motor Vehicle Excise Tax — ————-————————————__ 1,047.65 1,396.87 38 COLLECTIONS AND APPORTIONMENTS

TABLE 3 (Continued) DISPOSITION OF COLLECTIONS BY SOURCES AND FUNDS

Fiscal Year Fiscal Year 1946-1947 1947-1948 REFUNDS UNDER STATUTORY AUTHORITY AND COURT JUDGEMENTS (Cont' d)

Title Fees 11.22 2.00 Drivers License 175.44 1.00 Sales Tax 5,135.76 25,260.42 Use Tax 2,265.45 11,049.83 Cigarette License 1,244.85 850.75 Tobacco Products Tax 33.99 Tobacco Products License 10.00 Beve rage L i cense 3,404.83 2,925.13 Used Equipment License 10.00 Freight Car Tax 194.30 10,460.84 Music Box Tax 50.00 Unclassified Receipts 3,040.86 Motor Vehicle Mileage Tax 153.71 Mileage Tax Security Agreements- 25.00 Tax Security Fund 7.950.00

6,221.64

PAYMENTS FROM SPECIAL PRINTING ACCOUNT

Special Printing Account $ 3,169.57

SUMMARY OF AMOUNT DISTRIBUTED

Amount Apportioned—— $111,382,715.08 $124,659,733.01 Amount Returned to Taxpayers • 170,506.96 86,221.64 13.792.35 Payments from Special Printing Account 3,169.57 $124,759,747.00 TOTAL - $ 111, 556,391.61

ANALYSIS OF UNDISTRIBUTED AMOUNT AT JUNE 30

AMOUNT AVAILABLE FOR APPORTIONMENT Gasoline Excise Tax — -$ 2, 579,259.76 2,231,220.93 Special Fuel Use Tax • 10,442.85 15,350.14 Fuels Excise Tax 43,435.89 43,282.99 Gross Production Tax 994,428.87 1,719,925.91 Petroleum Excise Tax 9,443.50 16,379.40 Corporat ion Li cense ..-.—.. 284.39 1,099.67 Inheritance and Estate Tax 47,519.00 126,124.94 Gift Tax 282.32 1,520.02 Income Tax •- 400,405.87 4,523,996.29 Auto and Farm Truck License 127,821.82 138,008.28 Commercial Vehicle license 108,829.61 114,907.62 Bus Mileage Tax 34,429.33 39,336.09 Motor Vehicle Excise Tax--— 202,866.43 242,813.28 Title Fees 26,117.25 27,662.00 Drivers License 11,141.90 14,029.19 Delinquent Registration Receipts- 21.85 Sal es Tax -_-___, 544,338.39 2,828,759.34 Use Tax — 96,044.08 119,600.84 Cigarette License and Tax—-—-- 692,533.96 776,416.97 Tobacco Products License and Tax- 82,943.73 113,528.72 Beverage License and Tax 539,700.78 533,132.34 Alcohol Permits 26.00 2.00 Used Equipment License — 165.00 680.00 Music Box Tax 96,534.03 10,604.79 Rural Electric Co-operative Tax- 25,436.20 32,420.13 Mi seel 1 aneous Receipts 387.90 ' 500.75

TOTAL- -$ 12,674,840.71 $ 13,670,302.63 COLLECTIONS AND APPORTIONMENTS 39

TABLE 3 (Continued) DISPOSITION OF COLLECTIONS BY SOURCES AND FUNDS

ANALYSIS OF UNDISTRIBUTED AMOUNT AT JUNE. 30 Fiscal Year Fiscal Year 1946-1947 1947-1948 RESERVE FOR TAXES PAID UNDER PROTEST AND IN PROCESS OF LITIGATION

Gasoline Excise Tax — J 2,686.37 $ Gross Production Tax 328,504.48 707,683.76 Petroleum Excise Tax 4,613.12 7,761.57 Corporation License 17,578.75 Inheritance and Estate 8,256.10 8,297.98 Gift Tax 8,714.77 13,887.76 Income Tax 2,411.72 76,024.33 Auto and Farm Truck License- 37,772.73 Sales Tax 155,164.09 384.74 Use Tax 4,480.03 Freight Car Tax 136,510.12 12,060.86 Motor Vehicle Mileage Tax-— 153.71

TOTAL $ 689,267.24 $ 843,679.75

AMOUNT HELD FOR DEFERRED DISPOSITION

Gasoline Excise Tax $ 125,576.81 $ 29,213.63 Special Fuel Use Tax 15.09 39.20 Gross Production Tax 71.80 52,58-.. 57 Petroleum Excise Tax 6.19 5.43 Corporation License 27.50 94.25 Inheritance and Estate Tax 2,426.88 4,71(2.32 Gift Tax 1,007.20 Auto and Farm Truck License — 683.70 301.96 Commercial Vehicle License 318.60 1,403.92 Motor Vehicle Excise Tax 445.67 101.59 Tltie Fees 71.75 89.70 Drivers License 82.73 49.08 Del Inquent Registration Receipts 421.16 21.82 Cigarette License and Tax 2,950.25 699.75 Beverage License and Tax 1,297.59 1,390.00 Spec i al I ndemn I ty Fund Assessments— 3,785.75 4,001.46 Unclassified Receipts — 581.16 759.71

TOTAL $ 139,769.83 $ 95,528.39

SPECIAL DEPOSITORY ACCOUNTS

Deposits to Secure Payment of Taxes $ 26,249.89 $ 29,116.89 Sales Tax Token Redemption Fund 129,954.53 151,321.50

Special Printing Account 6,144.23 1,833.52

TOTAL $ 162,346.65 $ 182,271.91

TOTAL DEPOSITORY BALANCE AT JU»F 30 $ 13,666,226.43 $ 14,791,782.6?

TOTAL ACCOUNTED FOR $125,222,618.04 $139,551,529.68 40 COLLECTIONS AND APPORTIONMENTS

CHART NO. 3

DISPOSITION OF OKLAHOMA TAX COMMISSION COLLECTIONS

FISCAL YEAR 1946-47 COMPARED TO FISCAL YEAR 1947-48

GENERAL REVENUE FUND

47 r$4^^L648^^B

48 ^^^U00^52^^H STATE ASSISTANCE FUND

-47 ^^g^eTsi^rrB

-48 | $ 30.697.616.30 | APPORTIONED TO COUNTIES

| $ 17.778.444.61 |

20.618.776.93

STATE HIGHWAY CONSTRUCTION FUND $16,027 103.30 I

17.877.681.62 TAX COLLECTION FUND $ 2.618.901.26

$ 2.946.197.78 APPORTIONED TO CITIES AND TOWNS

$796,832.10

$ 870.169.71 PUBLIC SAFETY FUND

$ 453.237.51

NONE OIL CONSERVATION FUND $126,757.78 1946-

1947- $ 167.581.30 TAX REFUNDS

1946- $ 173.676.53

1947- $ 100 013.99 BEVERAGE CASH FUND

1946- $ 243.011.46

1947- 48 NONE COLLECTIONS AND APPORTIONMENTS 41

CHART NO. <=. TAX COLLECTION BY SOURCE IN PERCENTAGES FISCAL YEAR 1946-47

DISPOSITION OF REVENUE IN PERCENTAGES FISCAL YEAR 1946-47 42 COLLECTIONS AND APPORTIONMENTS

CHART" NO. S TAX COLLECTION BY SOURCE IN PERCENTAGES FISCAL YEAR 19-47-48

DISPOSITION OF REVENUE IN PERCENTAGES FISCAL YEAR 1947-48 TABLE M HOW TAX COLLECTIONS ARE APPORTIONED

Fiscal Year 1946-47 Fiscal Year 1947-48

GASOLINE OR MOTOR FUEL TAX 70.001 to Highway Construction and Mainte­ 70.00% to Highway Construction and Mainte­ (Act of 1939 - 4* Tax) nance Fund. nance Fund. 22.00% to Counties for Roads. 22.00$ to Counties for Roads. 5.00?. to Cities and Towns for Streets and 5.00% to Cities and Towns for Streets and Alleys. Alleys. 3.00;. to Oklahoma Tax Commission Fund. 3.00% to Oklahoma Tax Commission Fund. o O Ioo.ooi 100.00% F GASOLINE OR MOTOR FUEL TAX 100.00* to Highway Construction and Mainte­ 100.00% to Highway Construction and Mainte­ (Act of 1945 -U Additional Tax) nance Fund. (50% to be matched by nance Fund. (50% to be matched by o Federal Funds for State and Federal Federal Funds for State and Federal Roads and 50.. to be matched by Roads and 50% to be matched by Federal Funds for Counties Farm to Federal Funds for Counties Farm to Market Roads.) Market Roads.) I CO Note: This Act was effective April 16, 1945 and expired December 31, 1946.

GASOLINE Oft MOTOR FUEL TAX 100.00% to General Revenue Fund. 100.00% to Highway Construction and Mainte­ (Act of 1941 - !< Additional Tax) nance Fund to be matched by Federal > (Amended by H. B. 253 - 1947 S.L.J Funds for Counties Farm to Market Roads. •a

Note: The change in disposition of this tax was effective with collections from ! July I, 1947. 3 GASOLINE OR MOTOR FUEL TAX 100.00% to Counties for Bus and Mail Routes. 100.00% to Counties for Bus and Mail Routes. (Act of 1941 - kt Additional Tax)

SPECIAL FUEL USE TAX 72.75% to Highway Construction and Mainte­ 72.75% to Highway Construction and Mainte­ H (Act of 1939 - M Tax) . nance Fund. nance Fund. co 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.

100.00% 100.00%

SPECIAL FUEL USE TAX I* to General Revenue Fund. I* to General Revenue Fund. (Act of 1941 - 1£* Additional Tax) zt to Counties for Bus and Mail Routes. {t to Counties for Bus and Mail Routes.

FUELS EXCISE TAX 100.00% to General Revenue Fund. 100.00% to General Revenue Fund. to TABLE U (Continued) HOW TAX COLLECTIONS ARE APPORTIONED

Fiscal Year 1946-47 Fiscal Year 1947-48

GROSS PRODUCTION TAX 78.00% to General Revenue Fund. 78.00% to General Revenue Fund. (Act of 1935) 10.00% to Counties (in which minerals were 10.00% to Counties (in which minerals were produced), for Common Schools. produced), for Common Schools. 10.00% to Counties (in which minerals were 10.00% to Counties (in which minerals were produced), for Roads. produced), for Roads. o 2.00% to Oklahoma Tax Commission Fund. 2.00% to Oklahoma Tax Commission Fund. o f 100.00% 100.00% F M GROSS PRODUCTION TAX 58.00% to General Revenue Fund. 58.00% to General Revenue Fund. O (Osage Indian Agency Collections) 20.00% to Osage County.for Common Schools. 20.00% to Osage County for Common Schools. 20.00% to Osage County for Roads. 20.00% to Osage County for Roads. H 2.00% to Oklahoma Tax Commission Fund. 2.00% to Oklahoma Tax Commission Fund.

100.00% 100.00% I > PETROLEUM EXCISE TAX 5/6 to Oil Conservation Fund. 6/7 to Oil Conservation Fund. 1/6 to Interstate Oil Compact Fund. 1/7 to Interstate Oil Compact Fund.

Note: Change in this Act was effective > June I, 1947. CORPORATION LICENSE 100.00% to General Revenue Fund. 100.00% to General Revenue Fund. § RURAL ELECTRIC CO-OPERATIVE LICENSE 100.00% to General Revenue Fund. 100.00% to General Revenue Fund.

97.00% to General Revenue Fund. s INHERITANCE AND ESTATE TAX 97.00% to General Revenue Fund. (Delinquent collections under Old Laws) 3.00% to Oklahoma Tax Commission Fund. 3.00% to Oklahoma Tax Commission Fund.

100.00% 100.00%

INHERITANCE AND ESTATE TAX 95.00% to General Revenue Fund. 95.00% to General Revenue Fund. CO (Act of 1935) 5.00% to Oklahoma Tax Commission Fund. 5.00% to Oklahoma Tax Commission Fund.

100.00% 100.00%

INHERITANCE AND ESTATE TAX 100.00% to General Revenue Fund. 100.00% to General Revenue Fund. (Act of 1939)

100.00% to Genera) Revenue Fund. 100.00% to General Revenue Fund. TABLE U (Continued) HOW TAX COLLECTIONS ARE APPORTIONED

Fiscal Year 19.6-.7 Fiscal Year 19.7-18

INCOME TAX 97.00% to General Revenue Fund. 97.00% to General Revenue Fund. (Acts of 1916 and 1921) 3.00% to Oklahoma Tax Commission Fund. 3.00% to Oklahoma Tax Commission Fund.

100.00% 100.00%

INCOME TAX 23.75% to General Revenue Fund. 23.75% to General Revenue Fund. (Acts of 1931 and 1933) 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. o 2.00% to Income Tax Adjustment Fund. 2.00% to Income Tax Adjustment Fund. F 100.00% 100.00% o INCOME TAX 95.00% to General Revenue Fund. 95.00% to General Revenue Fund. (Act of 1935) 3.00% to Oklahoma Tax Commission Fund. 3.00% to Oklahoma Tax Commission Fund. 2.00% to Income Tax Adjustment Fund. 2.00% to Income Tax Adjustment Fund. 1 100.00% 100.00% > AUTO AND FARM TRUCK LICENSE 95.00% to Counties, (where collected), 95.00% to Counties, (where collected), for Schools. for Schools. 5.00% to Oklahoma Tax Commission Fund. 5.00% to Oklahoma Tax Commission Furrd. >

100.00% 100.00%

COMMERCIAL VEHICLE LICENSE 67.50% to Counties for Roads. (Act of 1941 - H. B. 425) 22.50% to Counties for Allocation to Cities (Residue from amount held and Towns for Streets and Alleys. pending outcome of litigation) 10.00% to Oklahoma Tax Commission Fund.

100.00%

COMMERCIAL VEHICLE LICENSE 71.25% to Counties for Roads. 71.25% to Counties for Roads. (Act of 1945) 23.75% to Counties for Allocation to Cities 23.75% to Counties for Allocation to Cities CO and Towns for Streets and Alleys. and Towns for Streets and Alleys. 5.00% to Oklahoma Tax Commission Fund. 5.00% to Oklahoma Tax Commission Fund.

100.00% 100.00%

BUS MILEAGE TAX 71.25% to Counties for Roads. 71.25% to Counties for Roads. (Motor Vehicle Act of 1941 - H. B. 425 23.75% to Counties for Allocation to Cities 23.75% to Counties for Allocation to Cities Amended by H. B. 498 - 1945 S. L. ) and Towns for Streets and Alleys. and Towns for Streets and Alleys. 5.00% to Oklahoma Tax Commission Fund. 5.00% to Oklahoma Tax Commission Fund. Ul

100.00% 100.00% TABLE H (Continued)

HOW TAX COLLECTIONS ARE APPORTIONED

Fiscal Year 19.6-17 Fiscal Year 1947-48

MOTOR VEHICLE EXCISE TAX 100.00% to General Revenue Fund. 100.00% to General Revenue Fund.

TITLE FEES 100.00% to Public Safety Fund, (to April 30, 19.7.) 100.00% to General Revenue Fund, (from 100.00% to General Revenue Fund. May I, 1947) a o Note: Change in distribution by authority of f Laos of 1947 - H. B. 141. r DRIVERS LICENSES 100.00% to Public Safety Fund, (to M April 30, 1947) O 100.00% to General Revenue Fund (from 100.00% to General Revenue Fund. >-_ May I, 1947) a Note: Change in distribution by authority of Laws of 1947 - H. B. 141. Ul

DELINQUENT REGISTRATIONS 100.00% to General Revenue Fund. 100.00% to General Rovenue Fund.

SALES TAX 97.00% to State Assistance Fund. 97.00$ to State Assistance Fund. > 3.00% to Oklahoma Tax Commission Fund. 3.00% to Oklahoma Tax Commission Fund.

100.00% 100.00% O

USE TAX 100.00% to General Revenue Fund. 100.00% to General Revenue Fund. g (Act of 19.1) 1 CIGARETTE LICENSE AND TAX 100.00% to General Revenue Fund. 100.00% to General Revenue Fund.

TOBACCO PRODUCTS LICENSE AND TAX '100.00% to General Revenue Fund. 100.00% to General Revenue Fund.

* An amount equal to 2% of the gross retail GO sales value of cigars and tobacco products goes to the State Assistance Fund to com­ pensate for loss of Sales Tax.

BEVERAGE LICENSES 95.00% to "Beverage Tax Cash Fund." 98.00% to General Revenue Fund. 5.00% to Oklahoma Tax Commission Fund. 2.00% to Oklahoma Tax Commission Fund.

100.00% 100.00%

Note: Change in distribution authorized by Laws of 1947 - H. B. 254. TABLE U (Continued) HOW TAX COLLECTIONS ARE APPORTIONED o Fiscal Year 1946-47 Fiscal Year 1947-48 o F BEVERAGE TAX 98.00% to General Revenue Fund. 98.00% to General Revenue Fund. 2.00% to Oklahoma Tax Commission Fund. 2.00% to Oklahoma Tax Commission Fund. 100.00% 100.00% § ALCOHOL PERMITS 100.00% to General Revenue Fund. 100.00% to General Revenue Fund.

USED EQUIPMENT LICENSES 100.00% to Used Equipment Fund. 100.00% to Used Equipment Fund. 3

FREIGHT CAR TAX 100.00% to General Revenue Fund. 100.00% to General Revenue Fund.

MUSIC BOX TAX 100.00% to General Revenue Fund. 100.00% to General Revenue Fund. >

RURAL ELECTRIC CO-OPERATIVE TAX 95.00% to Counties (where lines are 95.00% to Counties (where lines are •a located) for Schools. located) for Schools. o 5.00% to Oklahoma Tax Commission Fund. 5.00% to Oklahoma Tax Commission Fund. 100.00% 100.00% I SPECIAL INDEMNITY FUND ASSESSMENTS 100.00% to Special Indemnity Fund, 100.00% to Special Indemnity Fund,

MISCELLANEOUS REVENUE 100.00% to General Revenue Fund. 100.00% to Genera] Revenue Fund.

GO

-a CHART MO. 6 APPORTIONMENT OF REVENUES COLLECTED BV THE OKLAHOMA TA* COMMISSION 1947-1948 -J _3 >- o _ z Z Z u o 0 1 u ml- 1 I Qy * .1 > S £ .i y H z L-I Ll. 'SO h ._! Zlfc. a 3 .-1 il 2 B) 3 __ u. Hi i-1 (0 <2 « 2 ? __ V _J o Ul u -J O ZO z_ . CC o * < _ o DC !>- E JC u o 10 u Z 1- (ft < o z __• SI GASOLINE EXCISE TAX 4- * 1 70% 1 WJ2%M 1 » 1 1 ™\ GASOLINE EXCISE TAX 1 * • 100% | GASOLINE EXCISE TAX i$ * • /«.._ • GASOLINE INSPECTION EXCISE TAX • /<»*• SPECIAL FUEL USE TAX 4* • Tg.TSStl •_'._?5%l 1 .5- 1 SPECIAL FUEL USE TAX I * • 100% • SPECIAL FUEL USE TAX !$* • 10 0 % 1 GROSS PRODUCTION TAX • 78% m • 10% 1 • /0% • 1 -* 1 PETROLEUM EXCISE TAX MOTOR VEHICLE LICENSE I » 1I . 1 AUTOMOBILES. FARM TRUCKS • 55% I |_5%J MOTOR VEHICLE LICENSE TRUCKS. BUSSES ETC, 17/^55. • %23.75%M • 5% • BUS MILEAGE TAX I7/_?5*I t23.7S%W 1 . * 1 DRIVER? LICENSE t/00%1 TITLE FEES I 100% • INCOME TAX t ..*• 1 3» 1 • _f % 1 CORPORATION LICENSE 1100% • INHERITANCE AND ESTATE TAX */oo%m GIFT TAX • 100% I SALES TAX • 97% • 1 396 • MOTOR VEHICLE EXCISE TAX • 100% I

• ir,nar M USE TAX CIGARETTE LICENSE AND TAX • 10o % 1 CIGAR AND TOBACCO TAX * • 100% I BEVERAGE LICENSE AND TAX I 9S% 1 1 ^* 1 MUSIC BOX 10 X, GROSS RECEIPTS TAX • 100%% RURAL ELECTRIC CO-OP 2% GROSS RECEIPTS TAX 1 «« | _T7f-l USED EQUIPMENT LICENSES • /00% •

FREIGHT CAR TAX • 100%%

* AN AMOUNT EQUAL TO _.* OF THE ROSS RETAIL SALES OF CIGARS AND TOBACCO PRODUCTS SOES OKLAHOMA TAX COMMISSION TO THE STATE ASSISTANCE FUND TO COMPENSATE POR LOSS OP SALES TAX. DIVISION OF RESEARCH TABLE 5A TCTAL MONEYS APPORTIONED TO COUNTIES C IT I EL- AUD TOWNS FROM ALL SOURCES. FISCAL YEAR I 9H6-U7

Commercial Vehicle License and Bus Mileage Tax ax Rural Elect. COUrTY Tots Counties Cities 33) Co-op. Tax Cities

Adair $ 94,805.03 40,412.73 1,878.87 207.09 1,051.56 327.60 791.47 892.17 8,243.54 Alfalfa 160,2.3.80 65,035.44 4,196.92 279.89 682.07 1,165.72 210.91 277.08 7,392.77 Atoka 123,200.7a 56,585.28 2,487.13 300.57 1,040.36 114.27 067.09 720.56 9,785.49 Beaver 212, R90.S2 106,673.53 1,331.68 453.77 465.91 23.87 232.48 984.65 4,524.93 Beckham 18., 476.63 67,728.10 7,214.51 321.22 556.12 1,167.18 1,005.67 814.54 068.85 11,599.54 8laine -- 176,.6..21 69,574.38 4,890.58 313.23 965.42 919.87 793.00 297.44 9,702.29 Bryan 241,515.-* 80,959.67 9,642.00 408.68 23,417.66 1,988.40 634.23 636.19 873.66 19,965.07 Caddo 390,21..95 108,970.59 10,050.66 517.22 93,685.14 2,320.19 1,756.46 655.27 513.20 21,749.22 Canadian 236,098.01 75,418.41 8,845.18 352.20 16,549.62 1,499.19 904.75 042.93 186.30 14,299.43 407.69 90.68 Carter 391,007.78 76,040.13 14,317.98 146,245.32 2,554.18 600.01 22,651.79 279.18 19.27 432.19 Cherokee- - 130,436.39 56,251.88 2,075.57 1,323.02 151.60 11,003.58 322.84 418.23 336.90 Cnoctaw 162,665.67 63,622.56 5,384.99 1,486.63 255.57 14,837.85 405.11 333.63 751.87 Cimarron- -- 164,525.28 86,787.69 940.12 176.74 218.22 1,911.90 272.95 363.96 928.21 Cleveland 229,229.38 53,991.83 9,290.22 35,606.36 1,487.76 779.88 14,508.21 181.31 762.38 326.12 Coal 84,602.36 36,556.54 1,953.63 4,072.78 611.24 335.23 6,703.13 443.91 705.04 713.27 86,729.71 14,506.55 943.98 2,511.22 1,258.75 20,399.80 Comanche 298,212.23 215.36 828.23 136.11 48,293.11 2,801.87 28,833.50 703.32 1,081.34 6,741.35 Cotton 161,634.19 291.15 388.92 731.57 64,215.67 4,898.11 94.62 990.55 619.93 11,031.32 Craig 167,261.84 497.43 650.02 337.80 90,673.71 18,837.61 146,856.44 2,782.67 374.43 29,040.99 Creek 438,051.10 352.14 391.18 160.02 76,881.68 8,180.71 1,323.02 727.02 12,069.95 Custer 210,085.72 273.94 557.65 913.01 56,974.52 1,398.19 966.50 584.11 9,727.94 Delaware 129,385.86 284.56 603.17 117.10 63,292.21 2,068.83 6,268.86 Dewey 134,020.50 307.71 624.95 760.82 362.48 231.30 67,972.18 1,905.62 4,429.71 Ellis 141,270.93 497.80 432.77 629.16 807.28 650.84 23,798.72 Garfield 377,823.60 106,171.89 21,868.51 342.67 18,603.54 2,330.47 94.45 858.44 191.19 Garvin 279,464.12 66,409.13 8,164.94 468.62 89,902.92 1,690.90 605.35 944.44 301.96 16,298.68 3rady 287,730.15 95,128.19 12,887.53 312.65 15,127.84 2,317.45 1,040.86 158.64 080.08 21,513.26 arant 181,426.39 76,751.56 2,997.98 221.33 1,393.94 621.07 1,231.47 680.55 221.74 6,869.00 Greer 118,797.38 46,919.10 3,883.26 175.42 795.41 462.95 .322.52 092.43 7,613.04 Harmon 93,485.36 39,210.89 2,141.53 258.54 578.79 721.51 ,770.97 117.58 5,242.27 Harper 126,127.77 57,281.88 1,650.54 230.09 83.02 354.40 233.90 015.08 897.55 3,376.94 Haskell 107,739.66 47,934.66 2,552.28 329.05 114.14 931.37 291.86 490.22 9,064.49 Hushes 211,859.96 65,355.73 7,634.19 302.95 42,330.24 1,553.56 602.44 ,920.94 793.21 15,272.65 65,811.06 Jackson (88,379.85 8,053.16 239.11 3,352.46 1,300.39 964.09 ,404.14 921.99 11,881.59 47,971.41 Jefferson 124,307.61 3,955.95 226.14 8,427.32 851.62 631.57 ,859.00 220.41 7,904.50 45,414.27 3,207.16 Johnston 99,263.54 463.88 803.18 182.57 376.43 489.36 8,350.81 92,404.30 Kay 370,609.30 22,218.23 296.55 28,173.70 2,585.02 1,262.46 234.95 333.62 24,635.92 69,628.73 Kingfisher 192,969.25 3,499.27 366.13 17,689.98 809.59 1,306.22 ,637.70 495.60 8,171.34 81,894.13 Kiowa 215,130.50 7,057.51 208.61 4,510.90 1,285.08 944.94 311.36 ,881.05 11,938.61 37,390.47 Latimer 82,466.75 1,651.92 559.91 882.82 662.89 670.98 ,967.12 6,477.63 99, 133.37 380.39 ,328.02 LeFlore 247,505.72 9,335.99 2,018.48 2,690.82 130.45 ,349.14 23,998.60 81,674.19 304.29 205.36 Lincoln 241,834.50 6,676.23 39,116.72 1,542.37 316.90 454.83 15,450.54 63,799.75 171.96 ,329.59 341.71 Logan 248,973.28 9,410.24 68,943.36 1,335.35 311.11 13,208.99 35,077.23 293.28 Love 79,520.90 1,381.74 524.18 419.07 5,982.14 o TABLE 5h (Continued) TOTAL MONEYS APPROPRIATED TO COUNTIES, CITIES AND TOWNS FROM ALL SOURCES, FISCAL YEAR 19H6-U7

Commercial Vehicle License Gasoline Tax and Bus Mi leage Tax Special Gross Income Tax Rural Elect. Auto and Farm COUNTY Total Counties Cities Hue 1 Use Production (1931-1933) Co-op. Tax Truck License Counties Cities

McClain—-— $ 128,586.77 $ 44,277.41 $ 3,835.28 i 224.25 $ 15,020.08 $ 1,123.08 $ 471.85 $ 24,122.24 $ 29,463.89 $ 10,048.69 McCurtain 233,198.33 101,816.97 4,806.25 583.94 2,484.25 66.01 34,069.06 67,752.92 21,618.93 o Mcintosh 1.29,358.79 53,236.29 3,643.95 277.72 56.14 1,269.78 64.58 22,776.51 35,425.47 12,608.35 o Major 142,742.60 61,165.65 2,125.07 275.97 280.38 707.90 564.05 30,673.06 40,701.97 6,250.55 Marshal 1 132,339.59 32,108.47 2,571.46 158.11 52,703.30 579.25 236.00 16,138.09 21,366.17 6,479.74 F Mayes 145,138.39 56,693.27 4,131.50 269.98 .12 1,381.97 516.16 33,082.09 37,725.88 11,337.42 F Murray 84,743.17 28,532.26 4,890.57 158.42 617.36 692.59 54.83 23,568.64 18,986.43 7,242.07 _*_ Muskogee 342,743.25 96,513.98 26,803.70 528.57 3,288.40 3,699.42 406.76 112,790.94 64,224.10 34,488.38 n Noble 179,334.16 66,460.72 4,588.20 250.51 40,114.96 695.78 589.58 31,305.83 37,571.12 7,767.46 d l-H Nowata 150,604.19 42,534.01 3,670.00 211.03 39,859.80 821.00 194.44 26,756.67 28,303.77 8,253.47 Okfuskee 173,949.75 55,008.68 5,155.99 278.12 36,131.78 1,326.45 176.27 25,516.56 36,604.89 13,750.01 O Oklahoma 1,902,102.12 224,515.80 150,515.74 1,429.23 479,667.44 14,381.58 111.53 754,327.36 149,401.42 127,752.02 Okmulgee 265,999.85 75,753.06 18,461.83 416.12 16,725.08 2,817.87 494.92 74,707.51 50,408.98 26,214.49 ui Osage 521,234.33 125,061.78 11,372.77 674.19 193,316.12 2,193.60 1,213.44 82,466.30 83,220.92 21,715.21 Ottawa 227,288.34 54,168-80 14,183.57 294.83 25,777.36 1,916.44 536.35 75,607.62 36,045.99 18,757.38 > Pawnee 151,360.19 47,701.15 5,376.12 225.90 25,718.50 864.19 1,334.29 29,296.20 31,742.21 9,101.63 o Payne 288,221.90 69,899.04 14,256.94 348.84 47,288.54 1,861.14 501.24 86,686.43 46,513.52 18,866.21 Pittsburg 290,161.59 107,993.79 15,022.93 555.12 1,504.32 2,839.12 64,752.60 71,863.17 25,630.54 > Pontotoc 270,610.37 66,616.55 12,595.43 364.38 54,319.68 1,959.86 685.08 68,919.69 44,329.22 20,820.48 Pottawatomie- 360,070.00 90,232.72 19,839.45 470.08 58,501.46 3,002.95 363.50 99,163.72 60,044.29 28,451.83 Pushmatana— 131,176.58 62,302.67 2,816.43 370.03 901.88 230.75 12,911.00 41,458.59 10,185.23 § Roger Mi I ls— 140,153.15 69,716.44 1,598.43 308.79 539.95 193.90 15,787.88 46,391.32 5,617.44 Rogers 161,608.20 56,748.37 4,800.07 272.23 9,288.30 1,287.59 611.18 39,809.18 37,762.56 11,028.72 d Seminole 496,613.85 79,727.86 17,054.03 457.78 223,705.78 2,644.67 264.58 87,682.79 53,053.98 32,022.38 Sequoyah 122,228.06 50,901.73 3,361.42 268.06 115.26 1,447.33 58.93 20,096.82 33,871.94 12,106.56 I Stephens 323,459.32 72,147.69 9,536.40 362.08 100,407.90 1,875.31 800.54 74,052.25 48,009.85 16,267.30 Texas 313,856.67 129,177.54 3,222.22 530.07 36,451.50 646.20 21.97 52,669.46 85,959.68 5,177.93 3 Ti1Iman 188,978.79 69,836.58 6,007.65 313.66 3,378.86 1,197.80 1,299.05 49,614.05 46,471.95 10,859.19 Tulsa • 1,160,790.43 172,484.33 108,988.78 1,125.11 17,334.76 11,733.95 316.63 632,855.33 114,777.67 101,173.87 __ Wagoner 125,981.24 49,942.34 4,434.59 243.79 2,751.66 1,288.98 22,762.52 33,233.55 11,323.81 Washington— 203,015.20 45,891.89 13,745.40 253.27 17,194.92 1,568.43 536.24 77,297,36 30,538.22 15,989.48 Washita 193,276.79 81,920.82 3,964.22 358.72 1,186.00 1,250.12 1,291.84 37,134.70 54,513.27 11,657.10 Woods— 188,264.36 76,186.03 5,177.23 352.90 758.62 332.00 46,956.48 50,697.10 7,804.00 Woodward 198,683.12 83,014.38 4,953.69 366.97 793.82 1,222.99 44,577.34 55,240.92 8,513.01

TOTAL $18,576,276.71 $5,511,401.55 $796,832.10 (27,621.91 $2,340,708.70 3129,303.11 $41,628.97 $4,837,783.26 $3,667,497.85 $1,222,499.26 TABLE 5B TOTAL MONEYS APPORTIONED TC COUNTIES, CITIES AUG TOWNS FROM ALL SOURCES, FISCAL YEAR I9U7-U8

Commercial Vehicle License asoline Ta: and Bus Mileage Tax Spec ial Gross Income Tax Rural Elect. COUNTY Total Count ies C it ies Fuel Use Product ion (1931-1933) Co-op. Tax Truck License Counties Cities

Adair $ 100, 134.81 $ 44,139.86 $ 2,051.51 $ 303.61 $ 19.77 $ 411.57 $ 17,738.02 $ 27,148.39 t 8,322.08 Alfalfa 183, 143.60 71,033.46 4,581.47 410.41 12.92 1,402.17 54,550.58 43,689.40 7,463.20 Atoka 132,272.33 61,913.19 2,715.64 440.71 19.02 261.00 18,964.08 38,079.95 9,878.74 Beaver 239,312.56 116,511.70 1,454.04 665.34 7.26 8.77 15.78 44,420.67 71,660.95 4,568.05 Beckham 211,439.19 73,974.43 7,877.33 471.04 1,267.78 20.37 1,609.12 69,010.86 45,498.17 11,710.09 Blaine 196,393.44 75,990.99 5,339.91 459.32 18.67 1,038.57 57,012.78 46,738.54 9,794.76 o Bryan 263,323.39 88,426.31 10,527.82 699.27 28,192.76 37.46 816.58 60,191.05 54,386.94 20,146.20 o Caddo 452,881.07 119,020.59 10,974.06 758.43 127,958.10 43.34 2,027.65 96,938.42 73,204.04 21,956.44 F Canadian 260,617.57 82,374.05 9,657.80 516.46 13,682.80 28.04 1,182.03 88,076.27 60,664.47 14,435.65 F Carter 482,819.03 83,053.03 15,727.54 597.74 210,578.18 46.35 98,866.48 51,082.10 22,867.61 H Cherokee 139,460.04 61,439.85 2,266.40 409.43 23.81 183.03 26,240.27 37,788.83 11,108.42 O Cnoctaw 166,063.54 69,490.27 6,879.73 473.42 27.11 314.99 32,158.56 42,740.26 14,979.21 Cimarron 183,922.12 94,791.88 1,026.50 594.00 18.50 4.42 27,264.67 58,302.12 1,930.13 Cleveland 287,671.63 58,971.31 10,143.71 400.26 29,473.14 26.55 913.97 136,825.76 36,270.52 14,646.41 Coal 90,364.63 39,928.09 2,133.12 265.79 4,107.14 10.40 403.08 12,181.98 24,557.90 6,767.03 1 Comanche 336,832.76 94,728.52 15,839.28 650.89 1,135.12 47.20 1,997.40 143,577.05 58,263.14 20,594.16 Cotton 214,610.26 52,747.06 3,059.31 316.79 79,191.02 13.15 1,646.85 38,389.23 32,442.28 6,805.57 Craig 170,466.44 70,138.09 5,348.14 426.93 100.10 18.35 553.96 39,605.76 43,138.68 11,136.44 Creek 509,842.25 99,036.33 20,668.22 729.40 194,395.36 50.38 357.04 104,475.18 60,912.66 29,317.68 Custer 239,244.61 83,972.24 8,932.27 516.49 24.39 905.98 81,060.84 61,647.47 12,184.93 Delaware 137,662.29 62,229.09 1,526.63 401.69 18.09 708.57 24,683.36 38,274.24 9,820.62 > Dewey 148,468.17 69,129.49 2,258.90 417.11 11.26 756.78 27,048.71 42,518.35 6,328.57 Ellis 154,797.35 74,241.05 2,080.72 451.23 7.83 542.35 27,340.05 45,662.22 4,471.90 •a Garfield 430,229.67 116,963.81 23,877.57 729.88 23,163.40 43.22 197.19 170,915.17 71,323.96 24,025.47 o Garvin 422,018.91 72,633.86 8,915.06 502.30 206,979.16 31.95 796.73 71,193.65 44,612.21 16,453.99 Grady 346,637.98 103,901.58 14,071.54 687.15 43,903.58 42.16 1,311.20 97,097.50 63,905.05 21,718.22 3 Grant 205,562.12 83,841.03 3,273.44 458.45 1,382.08 11.48 1,450.89 56,643.57 61,566.74 6,934.44 Greer 131,767.36 51,246.31 4,240.03 324.54 13.23 570.96 36,167.47 31,519.27 7,685.55 Harmon 106,165.32 42,827.19 2,338.26 257.26 11.14 965.94 27,132.25 26,341.06 5,292.22 Harper 145,286.54 62,564.83 1,802.17 379.08 99.08 6.64 154.69 38,390.25 38,480.79 3,409.11 Haskell 115,581.38 52,355.51 2,786.73 337.36 164.26 16.39 18,568.82 32,201.45 9,150.86 Hughes 242,206.40 71,383.27 8,335.56 482.47 60,561.46 28.12 775.66 4I,3I7.|0 43,904.59 15,.18.17 Jackson 217, 154.60 71,880.62 8,793.04 444.24 3,510.70 22.02 1,129.48 75,169.16 44,210.44 11,994.80 GO Jefferson (42,089.45 52,395.65 4,319.40 350.60 15,283.74 15.83 888.10 28,630.20 32,226.16 7,979.76 Johnston 106,235.70 49,602.67 3,501.79 331.58 14.35 273.08 13,573.53 30,508.33 8,430.37 Kay — 421, 155.41 100,926.46 24,259.44 680.19 34,620.72 47.19 1,592.62 172,083.01 62,075.18 24,870.60 Kingfisher 213,742.46 76,050.39 3,820.75 434.79 14,117.42 15.49 1,562.71 62,716.67 46,775.07 8,249.17 Kiowa 247,808.69 89,446.98 7,705.87 536.86 9,522.18 23.26 1,378.58 72,127.90 55,014.70 12,052.36 Latimer 87,153.90 40,838.87 1,803.70 305.88 726.04 11.86 11,810.13 25,118.09 6,539.33 LeFlore 265,727.80 108,276.16 9,758.86 821.06 2,030.18 50.89 152.90 63,814.87 66,595.64 24,227.24 Lincoln 273,817.76 89,206.76 7,289.59 567.76 52,503.90 28.33 470.23 53,296.45 54,867.00 15,597.74 Logan 271,901.16 69,683.83 10,274.75 446.19 71,861.02 25.00 437.74 62,978.44 42,859.31 13,334.86 Love 66,219.68 38,312.32 1,508.69 252.13 411.44 9.95 447.23 16,674.67 23,564.12 6,039.13 TAPLE 5E (Continued) CJI TOTAL M0I1EYS APPORTIONED TC COUNTIES. CITIES AND TOWNS FROM ALL SOURCES, FISCAL YEAR I 9U7-HS CO

Commercial Vehicle License Gasoline Tax and Bus Mileage Tax Special Gross Income Tax Rural Elect. Auto and Fam CCUifTY Total Counties Cities Fuel I'se Production (1931-1933) Co-op. Tax Truck License Cities

McClain— -5 I .-7,0.6.89 48,330.99 . 4,187.30 326.79 $ .8,0C5.I . $ 20.91 363.12 I 25, 320.31 29, 744.50 10,144.43 'icCurtain 248,493.34 111,207.23 5,247.81 8o3.25 43.87 215.10 40, 702.78 58, 398.42 21,824.90 Mc 1 ntos h 137,434.33 J8.I43.I5 3,978.70 407.23 58.58 24.23 74.3.1 23, 263.55 35, 752.98 12,728.47 Major 131,013.91 35,803.73 2,320.29 401.73 1,841.90 12.31 1,002.54 41 228.19 41, 089.74 5,310.08 o Marshall 154,493.02 35.0S9.77 2,807.71 23 i.83 68,935.28 10.89 250.02 19 078.50 21, 569.75 6,541.48 Mayes 154,230.92 31,921.91 4,511.08 395.85 24.89 629.53 37, 216.90 38, 085.34 11,445.42 o Murray 95,342.70 31,163.74 5,339.91 232.24 935.00 12.16 159.02 31, 022.18 19, IS7.37 7,311.10 F Muskogee 377, 347.09 105,415.19 29,266.15 775.06 4,284.44 69.15 486.11 137, S98.05 64, 833.02 34,813.93 F Noble— 216,889.35 51,667.92 5,009.72 367.32 31,913.24 13.20 823.56 41 330.95 37, 929.09 7,831.35 M Nowata 174,373.81 43,453.79 4,007.17 309.43 63,487.23 14.90 222.75 32, 972.95 28, 573.43 8,332.13 O 23.92 33, Okfuskee 209, 800.72 SO,081.98 6,329.58 407.80 61,154.64 211.57 31, 455.41 953.69 13,881.03 d 266.65 150, 824.62 Oklahoma 2,289,930.88 245,222.22 164,343.58 2,095.68 535,437.58 151.53 1,032, 519.67 128,969.12 50.92 50, 889.25 8 Okmulgee 299,603.11 82,739.52 20,167.92 510.16 21,687.08 603.87 93, 517.16 23,464.23 40.19 98, 503.77 84. 013.74 Osage 535,422.29 133,695.85 12,417.59 988.57 209,480.90 1,459.56 21,922.11 co 35.88 89, 830.83 38 389.39 Ottawa 237,348.71 59,164.51 15,486.32 432.34 18,557.28 515.65 18,933.08 15.96 37, 954.77 32 044.63 > Pawnee 138,822.03 52,100.48 5,870.01 331.23 29,812.54 1,504.08 9,188.33 35.03 112, 382.94 45 956.67 Payne 328,339.13 75,345.80 15,553.72 511.55 58,904.88 589.78 19,045.96 49.23 7S, 982.88 72 547.87 > Pittsburg 312,839.94 117,953.69 15,403.06 813.99 2,175.54 37.89 25,874.79 36.37 85, 963.34 751.59 Pontotoc 308,933.49 72,750.39 13,752.53 534.34 68,319.76 799.31 21,018.83 53.93 121, 955.34 316.37 Pottawatomie 423, 178.58 98,554.58 21,352.13 389.30 90,411.88 512.23 26,722.92 "d 16.53 15, 177.84 863.57 68,048.65 3,076.01 542.54 302.45 41 10,282.29 o Pushmataha 139,298.98 9.43 21, 066.35 833.34 73,145.05 1,745.27 452.73 70.35 45, 5.S70.98 a Roger Mills 151,993.60 23.73 48, 495.86 122.35 61,982.11 5,241.08 399.18 10,797.54 632.80 38, 11,133.79 Rogers 174,828.27 47.19 HO, 052.88 559.46 d 87,080.93 671.25 291,706.10 277.33 63, 32,327.46 Seminole — 594,593.58 18,872.06 27.23 24, 817.39 194.55 8 55,693.24 393.05 118.80 71.29 34, 12,221.92 Sequoyah 131,188.93 3,748.05 34.55 99, 892.99 ,457.24 78,801.54 530.95 1,173.98 48 13,422.32 g Stephens- 524.047.83 10,412.52 268,311.64 12.35 82, 350.56 ,778.35 777.25 874.22 83, 5,227.27 2 Texas 350,776.30 141,091.22 3,518.27 40,145.50 21.04 84, 963.79 914.67 459.82 45, __ Tillman 211,396.24 76,277.35 6,559.57 3,337.60 213.37 1,599.75 817, 427.16 871.23 10,962.53 115, Tulsa 1,353,937.05 188,392.04 119,145.34 1,549.38 21,837.33 23.42 492.77 27, 422.19 550.17 102,137.80 33, 'jagoner I35.02C.53 54,548.37 4,842.03 357.44 3,773.42 29.48 71.80 98. 478.05 829.14 11,431.89 30, CM Hash i ngton 234,270.88 50,124.34 15,008.19 371.37 22,529.35 22.55 664.12 50, 732.78 032.63 16,141.83 55, Hash i ta 214,870.59 89,475.14 4,328.38 525.95 1,293.72 13.77 1,690.25 65, 354.37 180.15 11,758.17 51 83,212.45 5,352.87 517.52 14.58 497.49 50 ,941.75 737.23 7,878.39 Woods— 213, J07.0I 55 Woodward 222,975.04 90,570.50 5,408.78 538.05 1,040.01 8,594.11

TOTAL $21,486,9*6.3. ,019,701.35 «870,159.71 $40,502.04 $3,258,271.38 $2,370.31 $52,9S9.8I $6,310,375.06 $3,702,440.04 $1,234,146.64 TABLE 6 'OTAL MONEYS APPORTIONED TO COUNTIES FOR SCHOOLS.

Fi seal Year 1946-1947 Fiscal Year 1947-1948 Income Tax Auto And Farm Gross Rural Elect. Income Tax Auto And Farm Gross Rural Elect. County Total (1931-1933) Truck License P 'oduct ion Co-op. Tax Total (1931-1933) Truck License Product ion Co-op. Tax

Adair $ 17,170.63 $ 1,051.56 $ 15,791.47 $ $ 327.60 $ 18,169.36 » 19.77 S 17,738.02 $ $ 411.57 Alfalfa 40,058.70 682.07 38,210.91 1,155.72 55,965.67 12.92 54,550.58 1,402.17 Atoka 16,221.72 1,040.36 15,067.09 — 114.27 19,244.10 19.02 18,964.08 ___ 261.00 Beaver 28,722.26 465.91 28,232.48 — 23.87 44,448.85 8.77 44,420.57 3.6__3_ 15.78 Beckham 54,26b.35 1,167.18 51,814.54 278.06 1,005.57 71,274.24 20.37 69,010.86 633.89 1,609.12 Bla ine 44,678.29 965.42 42,793.00 919.87 58,069.92 18.57 57,012.78 1,038.57 o Bryan 64,967.65 1,988.40 50,636.19 11,708.8—3 634.23 75,141.47 37.46 60,191.05 14,096.38 816.58 o Caddo 129,573.49 2,320.19 78,655.27 46,842.57 1,755.45 162,988.46 43.34 96,938.42 63,979.05 2,027.65 F Canad ian 77,721.68 1,499.19 67,042.93 8,274.81 904.75 96,127.74 28.04 88,076.27 6,841.40 1,182.03 F Carter 163,857.62 2,554.18 78,190.68 73,122.66 204,201.92 46.36 98,866.48 105,289.09 — M Cherokee 23,393.89 1,323.02 21,919.27 ___ 151.60 26,447.11 23.81 26,240.27 183.03 O Choctaw 26,160.43 1,488.63 24,418.23 255.57 32,500.66 27.11 32,158.56 314.99 H Cimarron 16,640.22 218.22 16,333.63 68.37 27,268.24 4.42 27,254.57 9.25 Cleveland 97,434.78 1,487.76 77,363.96 17,803.1 8 779.88 152,502.85 26.55 136,825.76 14,736.57 913.97 Coal 12,745.24 611.24 9,762.38 2,036.39 335.23 14,649.03 10.40 12,181.98 2,053.57 403.08 C oma nc he 117,947.00 2,511.22 113,705.04 471.99 1,258.75 146,189.21 4?. 20 143,577.05 567.56 1,997.40 Cotton 47,029.64 703.32 30,828.23 14,416.75 1,081.34 79,644.74 13.15 38,389.23 39,595.61 1,646.85 Cra ig 34,046.71 990.65 32,388.92 47.31 519.93 40,228.11 18.35 39,605.76 50.05 653.96 Creek 165,235.34 2,782.67 88,650.02 73,428.22 374.43 202,080.28 50.38 104,475.18 97,197.58 357.04 Custer 61,441.22 1,323.02 59,391.18 727.02 81,991.21 24.39 81,060.84 905.98 Delaware 23,098.26 956.50 21,557.65 — 584.11 25,410.02 IS.09 24,683.36 — 708.57 Dewey 19,988.94 624.95 18,603.17 — 760.82 27,815.75 11.26 27,048.71 755.78 Ellis 21,424.41 432.77 20,362.48 — 629.16 27,890.23 7.83 27,340.05 — 542.35 Garfield 145,533.97 2,330.47 133,807.28 9,301.77 94.45 182,732.28 43.22 170,915.17 11,576.70 197.19 Garvin 99,106.15 1,690.90 51,858.44 44,951 .46 605.35 175,511.91 31.95 71,193.65 103,489.58 796.73 Grady 86,866.67 2,317.45 75,944.44 7.563.92 1,040.86 120,402.65 42.16 97,097.50 21,951.79 1,311.20 Grant 42,708.15 621.07 40,158.64 696.97 1,231.47 58,796.98 11.48 56,643.57 691.04 1,450.89 Greer 28,938.91 795.41 27,680.55 462.95 36,751.66 13.23 36,167.47 570.96 Harmon 20,622.82 578.79 19,322.52 721.51 28,109.33 11.14 27,132.25 965.94 Harper 25,400.78 354.40 24,770.97 41.5—1 233.90 38,601.02 6.54 38,390.25 49.5—4 154.69 Haskell 16,003.52 931.37 15,015.08 57.07 18,667.34 16.39 18,568.82 82.13 Hughes 58,613.00 1,553.56 35,291.88 21,165.12 602.44 72,401.61 28.12 41,317.10 30,280.73 775.65 Jackson 56,861.65 1,300.39 52.920.94 1,675.23 964.09 78,076.01 22.02 76,169.16 1,755.35 1, 129.48 Jefferson 28,100.99 851.62 22,404.14 4,213.66 531.57 37,176.00 15.83 28,630.20 7,641.87 888.10 Johnston 11,844.75 803.18 10,859.00 182.57 13,860.96 14.35 13,573.53 273.08 Kay 155,310.76 2,585.02 137,376.43 14,086.8—5 1,262.46 191,033.18 47.19 172,083.01 17,310.3—6 1,592.62 Ktnqfisher 56,194.75 809.59 45,234.95 8,844.99 1,305.22 71,353.58 15.49 62,716.67 7,058.71 1,562.71 Xiowa 57,123.17 1,285.08 52,637.70 2,255-45 944.94 78,290.83 23.26 72,127.90 4,761.09 1,378.58 Lat imer 1 1,415.66 662.89 10,311.36 441.41 12,185.01 11.86 11,810.13 363.02 LeFlore 47,501.49 2,690.82 43,670.98 1,009.24 130.45 55,033.75 50.89 53,814.87 1,015.09 152.9—0 Lincoln 63,745.65 1,542.37 42,328.02 19,558.36 316.90 80,045.96 28.33 63,296.45 26,251.95 470.23 Logan 85,323.50 1,336.35 49,205.36 34,471 .68 311.11 99,371.69 25.00 62,978.44 35,930.51 437.74 Love 13,419.48 524.18 12,329.59 146.64 419.07 16,337.57 9.95 15,674.67 205.72 447.23 McClain 33,227.21 1,123.06 24,122.24 7,510.04 471 .85 50,296.91 20.91 25,620.31 24,002.57 653.12 McCurtain 36,619.32 2,484.25 34,069.06 — 66.01 40,961.73 43.87 40,702.75 — 215.10 U1 rA

TABLE 6 (Continued) TOTAL MONEYS APPORTIONED TO COUNTIES FOR SCHOOLS. (Cont inued)

Fi seal Year 1946-1947 Fiscal Year 1947-1948 Income Tax Auto And Farm Gross Rural Elect. Income Tax Auto And Farm Gross Rural Elect. County Total (l931-1933) Truck License Product ion Co-op. Tax Total (1931-1933) Truck License Product ion Co-op. Tax

Mc [ntosh $ 24,138.94 $ 1,269.78 $ 22,776.51 $ 28.07 $ 64.58 $ 26,381.73 $ 24.23 $ 26,253.65 $ 29.34 $ 74.61 O Major 32,085.20 707.90 30,673.05 140.19 564.05 43,164.39 12.61 41,228.19 920.95 1,002.64 O Marshal 1 43,303.99 679.25 16,138.09 26,351.65 235.00 53,804.85 10.69 19,076.60 34,467.64 250.02 F Mayes 34,980.28 1,381.97 33,082.09 .05 516.16 37,871.32 24.89 37,216.90 — 629.53 F Murray 24,624.74 692.59 23,568.64 308.68 54.83 31,660.84 12.16 31,022.16 467.50 159.02 E_ Muskogee 118,540.32 3,699.42 112,790.94 1,644.20 405.76 140,395.53 69.15 137,698.05 2, 142.22 486.11 O Noble 52,648.67 695.78 31,305.83 20,057.48 689.58 73,127.33 13.20 41,330.95 30,956.62 826.56 d Nowata 47,702.01 821.00 26,756.67 19,929.90 194.44 59,954.23 14.90 32,972.95 26,743.63 222.75 1—. Okfuskee 45,086.17 1,326.45 25,518.66 18,065.89 175.27 62,269.22 23.92 31,456.41 30,577.32 211.57 O Oklahoma 1,008,654.19 14,381.58 754,327.36 239,833.72 111.53 1,316,755.67 266.65 1,032,619.67 282,718.79 161.56 5. Okmulgee 86,382.84 2,817.87 74,707.51 8,352.54 494.92 107,958.49 50.92 96,517.16 10,783.64 606.87 CO Osage 182,531.40 2,193.60 82,466.30 96,658.06 1,213.44 204,743.97 40.19 98,603.77 104,740.45 1,459.56 > Ottawa 90,949.09 1,916.44 75,607.62 12,888.68 536.35 98,661.03 35.88 89,830.86 8,278.64 515.65 pawnee 44,353.93 864.19 29,296.20 12,859.25 1,334.29 54,381.08 15.96 37,954.77 14,906.27 1,504.08 3^ Payne 1 14,693.08 1,861.14 88,686.43 23,644.27 501.24 141,460.19 35.03 112,382.94 28,452.44 589.78 > Pittsburg 68,343.88 2,839.12 64,752.60 752.16 -78,158.27 49.23 76,982.88 1,088.27 37.89 Pontotoc 98,724.47 1,959.85 68,919.69 27, 159.84 685.08 121,958.90 36.37 86,963.34 34,159.88 799.31 Pottawatomie 131,780.90 3,002.95 99,163.72 29,250.73 363.50 167,727.44 53.93 121,955.34 45,205.94 512.23 15,496.92 16.63 15,177.84 302.45 O Pushmataha 14,043.63 901.88 12,911.00 — 230.75 — Roger Mills 16,521.73 539.95 15,787.88 193.90 21,146.13 9.43 21,066.35 — 70.35 Rogers 46,352.10 1,287.59 39,809.18 4,644.15 811.18 52,550.99 23.76 46,495.86 5,398.77 632.60 Seminole 202,444.93 2,644.67 87,682.79 111,852.89 264.58 256,229.98 47.19 110,052.88 145,852.55 277.36 O Sequoyah 21,660.71 1,447.33 20,096.82 57.63 58.93 24,975.61 27.23 24,817.69 59.40 71.29 , Stephens 126,932.05 1,875.31 74,052.25 50,203.95 800.54 235,257.34 34.55 99,892.99 134,155.82 1,173.98 Texas 71,563.38 646.20 52,669.46 18,225.75 21.97 103,309.89 12.36 82,350.56 20,072.75 874.22 W Ti 1 Iman 53,800.33 1,197.80 49,614.05 1,689.43 1,299.05 68,403.39 21.04 64,953.79 1,818.80 1,599.76 Tulsa 653,573.29 11,733.95 632,855.33 8,667.38 316.63 828,952.28 213.67 817,427.1.6 10,818.68 492.77 1-3 Wagoner 25,427.33 1,288.98 22,762.62 1,375.83 — 29,404.12 23.42 27,422.19 1,886.71 71.80 CO Wash ington 87,999.48 1,568.43 77,297.35 8,697.46 536.24 110,486.33 29.48 98,478.05 11,314.68 664.12 Washita 40,269.66 1,250.12 37,134.70 593.00 1,291.84 53,092.45 22.56 50,732.78 646.86 1,690.25 Woods 48,047.10 758.62 46,956.48 — 332.00 66,865.63 13.77 66,354.37 497.49 Woodward 46,594.15 793.82 44,577.34 — 1,222.99 61,996.34 14.58 60,941.75 — 1,040.01

Total $6,179,069.69 $129,303.11 $4,837,783.26 $1,170,354.35 $41,628.97 $7,993,851.01 $2,370.31 $6,310,375.05 $1,628,135.84 $52,969.81 TABLE 7A TOTAL MONEYS APPORTIONED TO COUNTIIES, CITIES AND TOWNS FOR ROADS, FISCAL YEAR I9U6-I9U7

Cosaetrclal Vehicle License GlsolIne Excise Tax Special Fuel Use Tax and Bus Mileage Tax Counties Count lee To Cities Counties Counties 6 rote To Cities COUKTY Total H and Towns »< f rod act Ion Counties and Town Adair $ 77,634.40 I 28,706.44 $ 14,704.29 $ 1,878.87 $ 138.18 » 68.81 26,882.17 6,283.64 Alfalfa 120,181.10 41,372.10 23,663.34 4,196.92 169.03 110.86 83,277.08 7,892.77 Atoka 106,979.03 36,060.16 20,625.12 2,487.13 203.94 96.63 37,720.66 6,786.88 Beaver 183,938.56 67,860.05 38,813.48 1,331.68 271.83 181.84 70,988.66 4,624.93 Beckham 132,210.28 43,085.03 24,643.07 7,214.51 206.76 115.46 278.06 66,068.86 11,596.54 Blaine 130,777.92 44,259.53 25,314.85 4,890.58 194.63 111.80 88,287.88 9,702.23 Bryan 176,547.91 51,602.24 29,457.43 9,642.00 270.67 138.01 11,706.83 63,678.66 13,866.07 o Caddo 260,543.46 39,321.30 39,649.29 10,060.66 331.45 186.77 46,882.67 72,613.20 21,748.22 Canadian 157,378.33 47,977.19 27,441.22 8,845.18 223.64 126.66 8,274.81 60,186.30 14,299.43 o Carter 237,140.26 48,372.70 27,667.43 14,317.98 278.06 129.64 73,122.66 60,600.01 22,661.79 F Cherokee 107,042.50 35,784.46 20,467.42 2,076.67 183.31 96.67 37,832.18 11,003.68 82,886.84 F Choctaw 126,505.14 40,473.29 23,149.27 5,384.99 214.39 108.86 14,837.85 67,751.87 W Cimarron 147,885.06 55,209.73 31,677.96 940.12 267.16 187.86 86.87 1,911.80 36,828.21 O Cleveland 131,794.60 34,346.74 19,645.09 8,290.22 180.92 82.03 17,808.18 14,608.21 24,326.12 H Coal 71,757.12 23,255.33 13,301.21 1,963.63 116.68 62.38 2,036.88 6,703.13 67,713.27 55,172.84 31,666.87 14,506.66 296.06 147.66 471.98 20,899.80 Comanche 180,265.23 32,136.11 CO 30,721.52 17,571.69 2,801.87 133.03 82.33 14,416.76 6,781.36 Cotton 104,804.65 82,731.57 40,850.60 23,365.07 4,898.11 181.68 109.47 47.31 11,031.32 Craig 123,215.13 60,337.80 32,991.90 18,837.61 342.86 (66.67 73,828.22 29,080.99 Creek 272,815.75 57,681.61 61,180.02 8,180.71 221.08 131.06 12,069.95 Cutter 148,644.50 48,908.05 27,973.63 37,813.01 176.82 97.12 9,727.88 Delaware 106,287.60 36,244.17 20,730.35 1,388.19 82,117.10 > 107.89 6,266.86 Dewey 114,031.56 40,263.14 23,029.07 2,068.83 176.67 66,231.30 4,428.71 Ellis 119,846.52 43,240.29 24,731.89 1,906.62 181.84 116.67 70,550.64 Garfield 232,289.53 67,544.93 38,630.96 21,868.61 316.81 180.99 9,301.77 44,181.16 23,788.72 O Garvin 160,357.97 42,246.96 24,163.17 8,164.94 229.36 113.22 44,961.46 63,301.96 16,288.66 Grady 200,863.48 60,615.51 34,812.68 12,667.63 306.47 162.15 7,563.82 61,080.08 21,513.26 Grant 138,718.24 48,831.64 27,929.92 2,997.98 181.80 130.86 696.97 81,221.76 6,869.00 Greer 89,858.47 29,847.43 17,071.67 3,683.26 141.33 80.00 26,092.83 7,613.06 1 Harmon 72,862.54 24,943.87 14,267.02 2,141.68 108.68 66.83 36,117.68 8,282.27 Harper 100,726.99 36,439.70 20,842.18 1,660.64 160.88 97.66 61.61 31,897.56 3,376.86 Haskell 91,736.14 30,493.48 17,441.18 2,552.26 188.37 61.72 67.07 83,690.22 9,066.88 Hughes 153,246.96 41,575.85 23,779.88 7,634.19 217.64 111.41 21,165.12 43,793.21 16,272.66 Jackson 131,518.20 41,885.62 23,946.64 8,053.16 180.77 112.16 1,876.23 31,821.89 11,811.68 Jefferson 96,206.62 30,616.66 17,464.65 3,965.95 167.33 81.78 4,213.66 30,220.41 7,808.60 co Johnston 67.4H.79 28,890.16 16,624.12 3,207.16 148.71 77.43 61,669.36 6,860.81 Kay 216,298.54 68,782.72 33,621.58 22,218.23 306.36 157.62 14,088.85 86,833.62 24,636.82 Klngf Ishei 138,774.60 44,294.11 26,334.62 3,499.27 177.88 118.71 6,888.98 64,496.50 3,171.14 Kiowa 168,007.33 62,0*6.71 29,797.42 7,067.61 226.64 139.69 2,266.86 24,861.06 II,838.(1 Latimer 71,061.09 23,785.82 13,604.65 1,651.92 144.67 63.78 881.81 66,967.12 6,677.68 LeFlore 200,004.23 63,063.39 36,069.98 9,336.99 390.93 168.96 1,009.24 68,888.14 23,996.60 Lincoln 178,068.85 61,956.71 29,717.40 6,676.23 281.18 139.21 19,558.86 82,466.88 16,460.54 Login 163,649.78 40,686.03 23,213.72 9,410.24 195.54 108.76 38,671.86 23,341.71 13,201.38 Love 86,101.42 22,314.27 12,762.96 1,381.74 112.16 68.81 186.66 6,182.14 c_ TABLE 7A (Continued) TOTAL MONEYS APPORTIONED TO COUNTIES, CITIES AND TOWNS FOR ROADS, FISCAL YEAR I 91.6-47

Commercial Vehicle License GasolIne Excise Tax Special Fuel Use Tax and Bus Mileage Tax Counties Counties To Cities Counties Counties Gross To Cities COUNTY Total and Towns 8. _. Production Counties and Towns McClain $ 95,359.56 28, 166.94 15, 110.47 $ 3,835.28 $ 148.76 $ 75.49 7,510.04 29, 463.89 10, 048.69 o McCurtain 196,579.01 eu>, 770.55 37, 048.42 4,808.25 410.37 173.67 67, 762.92 21, 618.93 666.11 19, 370.18 166.98 35, 425.47 608.35 o Mcintosh 105,219.85 33, 3,643.95 90.74 28.07 12, 910.35 22, 255.30 169.89 40, 701.97 250.55 F Major 110,657.40 38, 2,125.07 104.28 140.19 6, 426.70 II, 682.77 103.37 21, 366.17 6, 479.74 F Marshall 89,035.60 20, 2,571.46 54.74 26,351.85 065.26 20, 628.01 173.34 37, 725.88 337.42 M Mayes 110,158.11 36, 4,131.50 96.64 .06 II, 150.69 10, 381.57 109.75 18, 986.43 242.07 Murray 60,118.43 ie, 4,890.57 48.67 306.68 7, o 397.08 36, 116.90 364.05 64, 224.10 488.38 Muskogee 224,202.93 61, 26,603.70 164.52 1,644.20 34, H 917.31 20, 543.41 154.26 37, 571.12 757.46 Noble 126,685.49 36, 4,588.20 96.25 20,057.48 7, 057.89 15, 476.12 138.51 28, 303.77 253.47 Nowata 102,902.18 27 3,870.00 72.52 19,929.90 8, 993.59 20, 015.09 184.34 36, 604.89 750.01 Okfuskee 128,863.58 34, 5,155.99 93.78 18,065.89 13, CO 825.05 81, 690.75 1,046.53 146, 401.42 752.02 Oklahoma 893,447.93 142, 150,515.74 382.70 239,633.72 127, 190.07 27, 562.98 287.00 50, 408.98 214.49 Okmulgee 179,517.01 48, 16,461.83 129.12 8,362.54 28, > 557.68 46, 504.10 461.02 63 220.92 715.21 Osage 338,702.93 79, 11,372.77 213.17 96,658.08 459.33 19, 709.47 202.49 36, 045.99 21. 767.38 Ottawa 136,339.25 34, 14,163.57 92.34 12,888.68 9 344.93 17, 356.22 144.59 31 742.21 It, 101.63 Pawnee 107,005.28 30, 5,376,12 81.31 12,859.25 9, 466.06 25, 432.96 229.71 48, 513.52 886.21 > Payne 173,528.82 44, 14,256.94 119.13 23,644.27 18, 699.91 39, 293.88 371.04 71, 863.17 630.54 Pittsburg 221,817.71 68, 15,022.93 184.08 752.16 25, 377.91 24, 238.64 250.64 44, 329.22 820.48 Pontotoc 171,885.90 42, 12,595.43 113.54 27,159.84 20, 401.27 32 831.45 316.26 60, 044.29 451.83 o 57, 19,639.45 153.62 29,250.73 28, Pottawatomie 228,289.10 633.36 22, 669.01 263.82 II, 458.59 185.23 39, 2,616.43 106.21 10, Pushmataha 117,132.95 349.25 25, 366.19 189.93 46, 391.32 617.44 d 44, 118.86 r—. Roger Mills 123,631.42 100.31 20, 648.06 1,598.43 175.50 37, 762.56 6, 028.72 36, Rogers 115,258.10 718.83 29, 009.23 4,800.07 321.88 98.73 4,644.15 53, 053.98 II, 022.38 50, Seminole 294,186.92 380.98 18 520.75 17,054.03 181.29 135.90 111,852.89 33, 871.94 32, 106.56 s 32, Sequoyah 100,567.34 896.54 26, 251.15 3,361.42 239.10 86.77 57.63 48, 009.65 12, 267.30 45, Stephens 195,527.27 175.89 47, 001.65 9,536.40 309.88 122.98 50,203.95 85, 959.88 16, 177.93 82, Texas 242,293.19 425.33 25, 410.25 3,222.22 164.59 220.19 18,225.75 46, 471.95 5, 859.19 44, as Tillman 135,178.46 725.38 62, 756.95 6,007.65 831.07 119.07 1,689.43 114, 777.67 10, 173.87 109, d Tulsa 507,217.14 770.67 18 171.67 108,968.78 158.65 294.04 8,667.38 33, 233.55 101 ,323.81 31 co Wagoner 100,553.91 193.98 16 697.91 4,434.59 175.01 85.14 1,375.83 30, 538.22 II ,989.48 29 Washington 116,016.72 ,113.68 29 807.14 13,745.40 219.06 78.26 8,597.46 54, 513.27 15,657.1 0 52 Washita 163,007.13 465.51 27 720.52 3,964.22 223.03 139.65 593.00 50, 697.10 II ,804.00 46, Woods 140,217.26 ,409.35 30 205.03 5,177.23 225.47 129.87 55, 240.92 7,,513.0 1 52 Woodward 152,088.97 4,953.69 141.60 8,

TOTAL $12,396,207.02 $3,506,061.29 $2,005,340.28 $796,632.10 $18,228.73 $4395.18 $1,170,354.35 $3,667,497.85 (1,222,499.26 TABLE 7B TOTAL MONEYS APPORTIONED TO COUNTIES CITIES AND TOWNS FOR ROADS, FISCAL YEAR ISU7-I9U8

Commercial Vehlc le License Ra. iolinp Fv. i.p Tax Snpi-ial Flip 1 I'SP Ta^ And Bus Milp, a e Tax Count ies Counties To C ities Counties Counties Gross lo c,ties County Total 4< it A nd Tow ns 4. it Product ion Count ies And Towns

Adair $ 81,965.45 $ 28,074.54 $ 16,065.32 $ 2,051.51 $ 202.62 J 100.99 $ 27,148.39 i 8,322.08 Alfalfa 127,177.93 45,179.84 25,853.51 4,581.47 247.85 162.56 43,689.40 7,463.20 Atoka 113,028.23 39,379.02 22,534.17 2,715.64 299.03 141.68 38,079.95 9,878.74 Beaver 194,863.71 74,105.63 42,406.07 1,454.04 398.72 265.62 3.6—3 71,660.95 4,568.05 Beckham 140,164.95 47,050.40 26,924.03 7,877.33 301.76 169.28 633.89 45,498.17 11,710.09 o Blaine 138,323.52 48,333.00 27,657.99 5,339.91 285.41 173.91 46,738.64 9,794.76 Bryan 188,181.92 56,242.31 32,184.00 10,527.82 396.91 202.36 14,096.38 54,386.94 20,145.20 o Caddo 289,892.61 75,701.37 43,319.22 10,974.06 486.07 272.36 63,979.05 73,204.04 21,956.44 F Canad ian 164,489.83 52,392.87 29,981.18 9,657.80 327.95 188.51 6,841.40 50,654.47 14,435.65 F Carter 278,617.11 52,824.71 30,228.32 15,727.54 407.69 190.05 105,289.09 51,082.10 22,867.61 K Cherokee 113,012.93 39,077.96 22,361.89 2,265.40 268.82 140.61 37,788.83 11,108.42 O Choctaw 133,562.88 44,198.32 25,291.95 5,879.73 314.39 159.03 42,740.25 14,979.21 H C imarron 156,653.88 60,291.05 34,500.82 1,026.50 377.08 216.92 9.2—5 58,302.12 1,930.13 Cleveland 135,168.78 37,507.88 21,463.43 10,143.71 265.31 134.95 14,736.57 36,270.52 14,646.41 Coal 75,705.50 25,395.70 14,532.39 2,133.12 174.42 91.37 2,053.57 24,557.90 6,767.03 I Comanche 190,643.55 60,250.74 34,477.78 15,839.28 434.12 216:77 567.56 58,263.14 20,594.16 co Cotton 134,965.52 33,549.03 19,198.03 3,059.31 195.06 120.73 39,595.51 32,442.28 6,805.57 Craiq 130,238.33 44,610.35 25,527.74 5,348.14 266.42 160.51 .50.05 43,138.68 11,136.44 Creek 307,761.97 62,990.67 36,045.66 20,568.22 502.78 226.62 ' 97,197.68 60,912.66 29,317.68 Custer 157,253.40 53,409.38 30,562.86 8,932.27 324.32 192.17 — 51,647.47 12,184.93 Delaware 112,252.27 39,579.93 22,649.16 1,526.63 259.30 142.39 38,274.24 9,820.62 > Dewey 120,652.42 43,968.85 25,160.64 2,258.90 258.92 158.19 42,518.35 6,328.57 Ellis 126,907.12 47,219.98 27,021.07 2,080.72 281.34 169.89 — 45,652.22 4,471.90 Garf ield 247,497.39 73,757.16 42,206.65 23,877.57 464.53 265.35 11,576.7—0 71,323.96 24,025.47 Garvin 246,507.00 46,134.15 26,399.71 8,915.06 336.32 165.98 103,489.58 44,612.21 16,453.99 Grady 226,235.33 66,085.14 37,816.44 14,071.54 449.39 237-76 21,951.79 63,905.05 21,718.22 Grant 146,765.14 53,325.93 30,515.10 3,273.44 266.58 191.87 691 .04 51,566.74 6,934.44 Greer 95,015.70 32,594.50 18,651.81 4,240.03 207.27 117.27 31,519.27 7,685.55 Harmon 77,055.99 27,239.63 15,687.56 2,338.26 159.24 98.02 26,341.06 6,292.22 8 Harper 106,685.52 39,793.48 22,771.35 1,802.17 235.89 143.19 49.5—4 38,480.79 3,409.11 Haskell 96,914.04 33,300.00 19,055.51 2,786.73 217.55 119.81 82.13 32,201.45 9,150.86 Hughes 169,804.79 45,402.33 25,980.94 8,335.56 319.11 163.36 30,280.73 43,904.59 15,418.17 Jackson 139,078.49 45,718.65 26,161.97 8,793.04 279.75 164.49 1,755.35 44,210.44 11,994.80 Jefferson 104,913.45 33,325.52 19,070.13 4,319.40 230.69 119.91 7,641.87 32,226.15 7,979.78 Johnston 92,374.74 31,549.07 18,053.60 3,501.79 218.06 113.52 30,508.33 8,430.37 co Kay 230,122.23 64,192.85 36,733.60 24,259.44 449.23 230.96 17,310.36 62,075.18 24,870.60 Kingfisher 142,388.88 48,370.79 27,679.60 3,820.75 260.76 174.03 7,058.71 46,775.07 .8,249.17 Kiowa 169,517.86 56,891.49 32,555.49 7,705.87 332.18 204.68 4,761.09 55,014.70 12,052.36 La t i me r 74,968.89 25,974.99 14,863.88 1,803.70 212.40 93.48 363.02 25,118.09 6,539.33 LeFlore 210,694.05 68,867.53 39,408.63 9,758.86 573.27 247.79 1,015.09 66,695.64 24,227.24 Lincoln 193,770.80 56,738.72 32,468.04 7,289.59 353.64 204.12 26,251.95 54,867.00 15,597.74 Logan 172,529.47 44,321.43 25,362.40 10,274.75 286.74 159.45 35,930.51 42,859.31 13,334.88 Love 69,882.11 24,368.00 13,944.32 1,508.69 164.44 87.69 205.72 23,564.12 6,039.13 McClain 116,768.98 30,759.33 17,601.66 4,187.60 218.10 110.69 24,002.57 29,744.60 10,144.43 TABLE 7B (Cont inued) 00 TOTAL MONEYS APPORTION LD TO COUNTIES, CITIES AND TOWNS FOR ROADS, FISCAL YEAR 19U7-•1948 (Continued)

Commercial Veh icle License Gasoline Exc ise Tax Special Fuel Use Tax And Bus Mi leage Tax Count ies Count ies To Cities Counties Count ies Gross lo Cities County Total 4. _. And Towns 4* _. Product ion Count ies And Towns

McCurta in $ 207,534.61 $ 70,731.80 $ 40,475.43 $ 5,247.81 $ 601.78 $ 254.47 $ $ 68,398.42 $ 21,824.90 Mcintosh 111,052.90 36,983.04 21,163.11 3,978.70 274.21 133.06 29.34 35,762.98 12,728.47 O Major 117,849.52 42,491.49 24,315.24 2,320.29 248.84 152.89 920.96 41,089.74 6,310.08 O Marshall 100,688.17 22,305.62 12,764.15 2,807.71 151.57 80.26 34,467.64 21,569.76 6,541.46 F Mayes 116,359.60 39,384.57 22,537.34 4,511.08 254.16 141.69 ... 38,085.34 11,446.42 F Murray , 63,681.66 19,821.26 11,342.48 5,339.91 160.90 71.34 467.50 19,167.37 7,311.10 M Muskogee 237,251.56 67,047.86 38,367.33 29,266.15 533.81 241.24 2,142.22 64,836.02 34,816.93 O Noble 143,762.02 39,223.02 22,444.90 5,009.72 226.20 141.12 30,956.62 37,929.09 7,831 .35 Nowata 114,422.58 29,548.19 16,908.60 4,007.17 203.10 •-_ 108.33 26,743.63 28,673.43 8,332.13 l-H Okfuskee 147,531.50 38,214.30 21,867.68 6,629.68 270.30 137.50 30,577.32 36,953.69 13,881.03 O Oklahoma 974,174.21 155,970.16 89,252.06 164,343.58 1,534.57 561.11 282,718.79 150,824.82 128,959.12 2 Okmulgee 191,644.62 52,625.31 30,114.21 20,157.92 420.81 189.35 10,783.54 50,889.26 26,454.23 CO Osage 360,678.32 86,879.88 49,715.98 12,417.69 676.02 312.55 104,740.45 84,013.74 21,922.11 > Ottawa 138,687.68 37,630.83 21,533.78 15,486.62 296.94 135.40 8,278.64 36,389.39 18,936.08 Pawnee 114,440.96 33,137.77 18,962.71 5,870.01 212.01 119.22 14,906.27 32,044.63 9,188.33 Payne 186,878.94 48,558.57 27,787.03 15,566.72 336.84 174.71 28,452.44 46,956.67 19,045.96 9 Pittsburg 234,681.67 75,022.80 42,930.89 16,403.06 544.09 269.90 1,088.27 72,547.87 25,874.79 > Pontotoc 186,977.59 46,278.23 26,482.16 13,762.56 367.83 166.51 34,159.88 44,751.59 21,018.83 Pottawatomie 255,451.24 62,684.25 35,870.33 21,662.13 463.77 225.63 45,205.94 60,616.37 28,722.92 •a Pushmataha v (23,802.06 43,281.39 24,767.26 3,075.01 386.81 155.73 ... 41,853.67 10,282.29 Roger Mills o 130,847.37 48,431.00 27,714.05 1,745.27 278.60 174.23 ... 46,833.34 6,670.98 M Rogers 122,277.28 39,422.85 22,559.26 5,241.08 257.33 141.85 5,398.77 38,122.35 11,133.79 H Seminole 338,363.70 55,386.61 31,694.32 18,872.05 471.98 199.28 145,852.55 53,559.45 32,327.46 Sepuoyah 106,213.32 35,361.21 20,235.03 3,748.05 266.82 127.23 59.40 34,194.66 12,221.92 8 Stephens 288,790.49 50,120.67 28,680.97 10,4(2.52 350.62 180.33 134,155.82 48,467.24 16,422.32 Texas 257,465.41 89,739.09 51,352.13 3,518.27 464.41 322.84 20,072.76 86,778.65 5,227.27 Ti1Iman 142,992.85 48,515.15 27,762.21 6,559.57 286.31 174.61 1,818.80 46,914.67 10,962.63 Tulsa 538,014.77 119,824.11 68,567.93 119,145.34 1,218.63 431.Oo 10,818.68 116,871.23 102.137.80 ^ Wagoner 106,616.41 34,694.73 19,853.64 4,842.03 232.62 124.82 1,886.71 33,550.17 11,431.69 Washington 123,789.55 31,880.88 18,243.46 15,008.19 256.67 114.70 11,314.68 30,829.14 16,141.83 CO Washita 161,778.14 56,910.05 32,566.09 4,328.38 321.22 204.74 646.85 55,032.63 11,768.17 Woods 148,441.38 52,926.11 30,286.34 6,652.87 327.09 190.43 •51,180.15 7,878.39 Woodwa rri 160,978.70 57,669.70 33,000.80 5,408.78 330.57 207.48 — 55,767.26 8,594.11

Total $13,495,095.63 $3,828,746.74 $2,190,954.62 $870,169.71 $26,726.76 $13,775.28 $1,628,135.84 $3,702,440.04 $1,234,146.64 TABLE 8A GASOLINE EXCISE TAX

Fiscal Year 1946-1947 Act of 1939 Act 1941 1941 COLLECTIONS 6Y MONTHS -. -J -. Total July -( 1,355,353.84 ( 519,465.38 ( 170,329.27 ( 687,313.48 $ 2,732,541.97 o Augeet— - 1,453,151.14 512,261.75 182,376.23 738,(39.07 2,888,727.19 o Septe«b»r-, - 1,369,586.67 438,895.48 171,472.91 700,299.88 2,680,255.02 F October - 1,313,622.47 652,848.98 164,019.69 667,471.45 2,598,042.79 F November— - 1,347,181.38 831,630.80 161,168.93 692,296.69 2.641,097.80 M December— - 1,292,543.73 360,216.06 162,383.36 660,380.22 2,495,525.39 O January— - 1,206,646.14 361,064.34 153,045.46 620,174.50 2,339,920.46 February— - 1,355,767.38 397,645.98 170,898.87 4,210.49 1,928,522.72 H_ March - 1,228,785.77 372,399.32 152,529.37 712.38* 1,753,002.08 April - 1,351,740.75 425,221.61 173,346.02 3,214.06* 1,947,096.32 164,752.93 M,y - 1,306,141.30 399,400.76 2,306.65* 1,869,989.36 S 461,738.33 161,277.53 2,078,337.27 June - 1,836,791.70 ',470.29* CO

TOTAL COLLECTIONS- -(16,018,312.27 $5,152,780.61 (2,016,601.89 (4,763,463.40 $27,151,058.37 Unapportloned Collect ions Fro* Prior Perlod- - 1,364,356.57 141,717.59 171,117.20 670,350.45 2,347,621.81 >

AMOUNT TO (E ACCOUNTED FOR -$17,382,668.84 (5,214,491.40 (2,187,6(1.01 (5,433,(13.(6 (30,298,660.18 O DISPOSITION I Goners! Rovoaeo Fund —.—— — . -(- (4,630,689.68 ( 4,630,669.58 Highway Construction and Maintenance Fund 11,165,649.58 11,155,649.58 highway Construction and Maintenance Find "Special' 4,815,773.52 4,616,773.52 Apportioned to Counties————_——.—.—— 3,606,061.29 2,005,380.26 5,511,401.55 Apportioned to CItlot and Towns- 796,832.10 796,832.10 478,099.26 Oklahoo* Tax Coauslsslon Fund 476,091.26 CO Ufiindt Under Statutory Authority and Court Judgaento- 1,066.91 271.56 116.16 171.32 1,711.85 Reeerva for Taiaa Paid Under Protest and Process of Lltlgatlon- 1,710.13 8(5.88 116,861.01 111,647.31 Saservs for Daferred Olapaaltlon 8,716.80 6,716.80 Aaount Available for Apportionment Jane 30th- 1,436,243.90 461,738.33 181,277.61 600,000.00 2,678,259.76

TOTAL- -(17,882,668.84 (6,216,418.40 (2,117,6(1.01 (6,433,613.86 $30,266,680.18 O TABLE 8B GASOLINE EXCISE TAX

Fiscal Year 1947-1948

Act of 1939 Act 1941 Act of 1947 1941 Act of 1946 COLLECTIONS BY MONTHS id Total

July - $ 1,500,746.53 $ 566,334.37 $ 188,452.74 $ 283.99 $ 2,255,817.63 Auguat 1,516,565.31 554,485.63 189,860.35 247.09 2,260,158.38 o September - 1,502,320.70 477,186.73 188,620.38 888.54 2,169,016.35 F October 1,476,238.61 465,467.53 185,245.21 678.44 2,127,629.79 F November 1,517,308.45 481,407.53 190,629.51 247.53 2,189,593.02 M December i, 398,948.46 405,842.90 175,603.31 678.38 1,981,073.05 O January - - 1,571,128.08 457,150.07 198,365.54 707.97 2,227,351.66 February - 1,206,814.64 336,082.88 151,664.41 779.43 1,695,561.36 o March 1,360,365.47 379,768.23 171,901.39 592.13 1,912,627.22 Apr 11 1,408,260.76 420,613.63 178,493.25 694.77 2,008,062.41 co May 1,507,595.50 470,864.15 189,785.01 597.39 2,168,842.05 > June 1,550,005.70 485,257.58 195,518.40 811.38 2,231,393.06

TOTAL COLLECT 10NS -$17,515,298.21 $5,500,431.23 $2,204,359.50 $ 7,007.04 $25,227,125.98 s Unapportioned Collections from Prior Period- -. 1,444,959.70 463,529.26 182,172.97 616,861.01 2,707,522.94 o AM0UNT TO BE ACCOUNTED FOR- -$18,960,257.91 (463,529.26 $6,500,461.23 $2,386,532.47 (623,868.05 $27,934,648.92 > •d DISPOSITION O General Revenue Fund .}- $463,491.31 (~ $ 463,491.31 Highway Construction and Maintenance Fund 12,162,375.97 12,182,375.97 i Highway Construction and Maintenance Fund - "Special"-' 5,015,125.31 600,000.00 5,615,125.31 Apportioned to Counties 3,828,746.74 2,190,954.62 6,019,701.36 8 Apportioned to Cities and Towns 670,169.71 870,169.71 a. Oklahoma Tax Commission Fund 522,101.83 522,101.83 Refunds Under Statutory Authority and Court Judgments-' 836.66 37.95 86.53 1,216.87 3 Reserve for Taxes Paid Under Protest and Process CO of L111 gat I on Reserve for Deferred Disposition 5,566.76 23,676.87 29,243.63 Amount Available for Apportionment June 30th 1,560,460.24 485,247.39 195,513.30 2,231,220.93

TOTAL- -$18,960,267.61 (463,629.26 (5,500,461.23 (2,3(6.632.47 (623,868.06 (27,934,648.92 TABLE 9 SPECIAL FUEL USE TAX

Fiscal Year 1946-1947 Fiscal Year 1947-1946

Act of 1939 Act, of 1941 Act, of 1941 Act of 1139 Act of 1941 Act, of 1141 COLLECTIONS BY MONTHS 4* Tax \t Tax jj Tax Total M Tax t. Tex Totel o l< Tex o July -$ 4,546.83 1,135.46 ( 667.65 ( 6,249.94 ( 6,993.80 ( 1,746.46 ( 174.25 ( 9,616.61 Auguat - — 4,192.41 1,052.38 526.14 5,770.91 7,611.73 1,951.00 975.60 10,713.23 F September— 5,139.90 1,2(2.47 841.23 7,063.60 7,417.76 1,877.39 938.74 10,313.88 October -^ 6,648.88 1,412.23 706.06 7,767.19 7,676.44 1,969.62 984.79 10,8(2.(6 o November 6,263.03 1,563.39 781.74 6,608.16 8,253.07 2,062.30 1,031.15 11,(86.62 December 6,801.55 1,697.80 848.97 9,348.32 8,840.89 2,209.72 1,104.95 12,166.56 January 6,186.18 1,546.21 773.12 8,505.51 10,857.97 2,713.23 1,356.58 14,927.71 February 7,852.77 1,967.92 964.00 10,604.69 10,683.86 2,714.87 1,367.62 14,966.24 I March 7,938.36 1,979.76 989.83 10,907.94 6,956.77 2,239.43 1,119.76 12,316.(6 co April 7,922.1 I 1,985.10 992.57 10,811.76 13,182.73 3,295.63 1,647.81 ,(,,128.17 11,469.60 May 8,341.44 2,065.35 1,042.71 11,485.87 2,870.24 1,436.21 16,7(1.12 10,440.00 June 7,692.75 1,698.22 949.03 11,164.06 2,790.93 1,395.69 16,360.48 > TOTAL COLLECTIONS -$76,426.21 (19,606.26 ( 9,603.07 (107,636.54 (113,605.73 (28,442.82 (14,221.74 (I66.47n.28 •d Unapportloned Amount from Prior Period 4,346.28 1,082.39 541.14 6,169.81 7,610.69 1,898.22 949.03 10,867.88 >d

(10,344.21 (113,806.35 (121,416.42 (30,341.08 (16,170.77 (166,-28.23 AMOUNT TO BE ACCOUNTED FOR- -$82,772.49 (20,688.66 ! DISPOSITION 8 General Revenue Fund $ (16,710.43 ( 18,780.43 (27,560.11 ( 27,(60.11 Highway Construction and Maintenance Fund 64,680.20 54,680.20 80,180.34 80,1(0.(4 Apportioned to Counties 18,226.73 9,395.18 27,621.11 26,726.78 13,776.26 40,602-0, K Oklahoma Tax Commission Fund 2,254.87 2,264.(7 8,306.40 8,(06..- Refunds Under Statutory Authority and Court Judgments o_ Reserve for Deferred Disposition 15.09 15.09 31.20 (1.20 Amount Available for Apportionment June 30th 7,596.60 1,696.22 949.03 10,442.66 183.72 2,790.93 1,186. 88 16,(60.14

TOTAL- —((2,772.49 (20,888.65 (10,344.21 (113,806.36 (121,616.82 (10,341.04 (16,170.77 (>SS.(2(.23 O- _o

TABLE 10 FUELS EXCISE TAX

Fiscal Year Fiscal Year o COLLECTIONS 8Y MONTHS 1946-• 1 947 1947-1.48 o July ( 48,826.93 ( 50,404.46 F August 45,789.92 50,290.86 September 39,416.04 43,139.36 n October 41,521.99 42,909.02 i—i November 40,338.59 43,410.61 Oecember 36,909.47 39,676.67 __o; January 36,743.53 43,760.11 Ul February 40,758.96 34,276.77 > March 37,884.97 37,486.44 __; April 43,269.43 40,721.69 May 36,057.26 42,772.68 o> June 43,435.89 43,282.99 •d d TOTAL COLLECTIONS (489,942.00 (512,130.76 o Unepportloned Collections frop Prior Period —— —————— . 40,194.(6 43.438.89 AMOUNT TO SE ACCOUNTED FOR (630,136.86 (666,668.64 1 DISPOSITION General Revenue Fund — (466,540.62 (512,283.66 2, Refunds Under Statutory Authority and Court Judgaents————— —...... —...... 160.36 Reserve for Taiee Paid Under Protest and In Process of Litigation— .—__-._-.——————..._—— UlH Amount Available for Apportionment June 30th 43,436.89 43,2(2.99

TOTAL (630,136.66 (656,666.64 TABLE I I GROSS PRODUCTION TAX

Fiscal Year 1946-1947 Flacal Year 1947-1946

Osage Indian Osage Indian COLLECTIONS BY MONTHS 3jt Tax 6jS Tax Agency (5%) Total 3jt Tax 5jt Tax Agency (5H Total

July • $ 895,239.11 $ 33,424.37 $ 928,663.48 $ $ 1,230,459.32 $ 33,816.63 $ 1,234,275.96 o August-—— 974,035.49 31,446.23 1,005,481.72 981,169.46 981,169.45 September 750,750.92 750,750.92 25.25 1,121,924.81 1,121,950.06 F Octobei 816,089.03 815,089.03 1,300,512.53 1,300,512.53 November 816,358.36 32,453.80 848,822.16 657,846.64 667,846.64 o December 1,051,124.49 ',051,124.49 1,772,769.50 37,239.87 1,810,009.37 ri January 1,089,190.53 34,228.74 1,123,419.27 1,943,372.71 1,943,372.71 February 636,275.91 836,275.91 1,415,135.08 1,415,135.08 March 1,221,795.07 1,221,796.07 1,644,497.34 37,052.23 1,681, "49.57 I April 990,666.52 34,386.37 1,025,254.89 1,732,629.21 41,976.21 1,774,604.42 CO May 1,340,318.38 1,340,318.38 1,576,757.85 1,578,757.85 June 1,018,030.60 1,018,030.50 1,766,133.37 1,766,133.37

TOTAL COLLECTIONS ( $11,799,086.31 $165,941.51 (11,955,026.82 $25.25 $17,143,207.82 (150,083.94 $17,293,317.01 > *d Unapportioned Collections from Prior Period $19.42 896,850.04 896,869.46 1,323,005.15 1,323,005.15

AMOUNT TO BE ACCOUNTED FOR $19.42 (12,645,935.35 $166,941.51 $12,861,896.28 $25.25 $18,466,212.97 $150,063.94 (18,616,322.16 DISPOSITION 8 General Revenue Fund— ._.—————_ ___—_|_— $ 3,869,870.25 $ 96,246.09 $ 8,966,116.34 $16.50 (12,465,296.40 ( 87,048.69 (12,552,361.59 Apportioned to Counties 2,274,325.76 66,376.60 2,340,702.36 8.24 3,198,229.88 60,033.56 3,256,271.68 Oklahoma Tax Commlss Ion. Fund 227,432.65 3,318.62 230,751.37 .61 319,622.97 3,001.69 322,625.17 _*_ Refunds under Statutory Authority and Court Judgments 1,301.64 1,301.64 4,869.48 4,869.48 00 Reserve for Taxes Paid Under Protest and In Process of Litigation 326,504.48 328,504.48 707,683.76 707,663.76 Reserve for Deferred Disposition 71.80 71.60 62,584.57 62,584.57 Amount Available for Apportionment June 30th 19.42 994,428.87 994,448.29 1,719,926.91 1,719,925.91

TOTAL- -(19.42 (12,695,935.36 (185,941.51 (12,861,896.28 (25.25 (18,486,212.97 (150,083.94 (16,616,322.16 O- kt_

TABLE 12 PETROLEUM EXCISE TAX

Fiscal.Year 1946-1947 Fiscal Year 1947-1948

Acta of Acta of o COLLECTIONS BY MONTHS 1943-45 1943-45 Act of 1947 Total o July • -$ 11,714.98 ( 1,540.80 ( 11,717.99 ( 13,256.79 F August - 12,235.90 13,168.62 13,166.62 W September- - 8,810.27 13,126.9; 13,125.93 O October - 9,234.61 15,648.71 15,648.72 November 9,098.30 8,233.13 8,233.13 H December - 11,761.98 19,091.39 19,091.39 January - 11,862.09 18,987.94 18,987.94 Ul February - 8,515.30 13,436.12 13,436.12 March - 13,609.23 15,071.22 15,071.22 > April - 9,567.70 15,754.42 15,754.42 May- • - 12,741.89 15,251.80 15,261.60 3 June - 9,586.09 15,667.21 15,687.21 > *d TOTAL COLLECTIONS -(126,636.32 ( 1,540.80 (175,154.49 (176,695.29 *d O Unapportloned Collections from Prior Perlod- - 12,225.57 14,082.81 14,062.81 W H AMOUNT TO BE ACCOUNTED FOR- -(140,633.89 $ 15,803.61 (175,154.49 (190,758.10

DISPOSITION

Oil Conservation Fund -(105,631.46 ( 9,153.66 (134,225.93 (143,379.61 Interstate Oil Compact Fund - 21,126.30 1,830.74 22,370.95 24,201.89 2 Refunds Under Statutory Authority and Court Judgments- 43.30 .08 30.32 30.40 k-j Reserve for Taxes Paid Under Protest and In Process Ul of Litigation 1 - 4,613.12 4,613.12 4,613.12 Reserve for Deferred Disposition 8.19 Amount Available for Apportionment June 30th — - 9,443.50 6.99 18,527.29 16,533.28

TOTAL- -(140,663.89 ( 15,603.81 (175,154.49 (190,758.10 TABLE 13 CORPORATION LICENSE

Fiscal Year F Iscal Year COLLECTIONS BY MONTHS 1946-1947 1947-1948 n o July -( 277,342.75 . 260,490.36 F August - 658,555.21 687,219.48 September- 90,318.91 180,636.04 October—- 9,343.26 12,331.66 o November- 2,530.16 3,596.06 i-i—3< December— 1,119.19 4,932.46 Q January— 896.63 1,386.23 Si February— 485.88 7S2.6I CO March 1,123.93 348.77 > April 550.51 593.77 9B May 465.88 108.00 O June - 166.69 824.17 > •d TOTAL C0LLECTI0R1- -(1,040,901.20 $1 ,153,229.81 •d Unapportloned Collections from Prior Perlod- 800.55 311.89 8 AHOUNT TO BE ACCOUNTED FOR -(1,041,501.75 (1 ,163,541.70

DISPOSITION

General Revenue Fund ———..——. — -(1,039,566.60 (1 ,129,575.66 Refunds Under Statutory Authority end Court Judgments- 1,623.26 5,193.37 i Amount Held Pending Outcome of Litigation 17,578.75 Reserve for Deferred Disposition— — — 27.50 94.25 £09i Aaount Available for Apportionment June 30th- 284.39 1,099.87

TOTAL -$1,041,601.75 $1 ,153,541.70 Oi

TABLE III RURAL ELECTRIC CO-OPERATIVE LICENSE o o Fiscal Year Fiscal Year F COLLECTIONS 8Y MONTHS 1946-1947 1947-1948 F M July- 301.00 $ 277.00 O August—— 14.00 190.00 September- 96.90 36.20 I—4 October—- 28.60 23.09 November— 1.00 1 December- 4.40 co January February— > March At, April o May June—— > >d TOTAL COLLECTIONS-' -$ 445.90 525.29 •d O Unepportloned Collections from Prior Period H_

AMOUNT TO 6E ACCOURTEO FOR -( 445.90 8 DISPOSITION i Sonera! Revenue Fund- —_.—.. -( 445.90 Ul TABLE 15 INHERITANCE AND ESTATE TAX

Fiscal Year 1946-1947 Fiscal Year 1947-1948

COLLECTIONS BY MONTHS Prior Laws Act of 1935 Act of 1939 Total Prior Laws Act of 1935 Act of 1939 Total

July $ 318.00 $ 56.94 $ 69,820.87 ( 70,195.81 (1,895.22 ( 127.66 ( 117,326.09 $ 119,348.97 Auguat 1,027.19 236.16 70,284.38 71,547.73 246.44 13.00 244,213.98 244,475.42 September - 362.80 788.74 262,507.31 263,638.85 70.61 77.29 180,452.03 180,600.13 October 362.45 124.51 84,997.28 85,474.24 623.22 8.04 93,775.35 94,306.61 53 November 128.96 1,576.33 69,535.89 71,241.16 164.93 28.80 43,008.23 43,201.96 O December 16,788.31 15.02 129,100.33 145,903.66 222.26 297.16 67,983.14 68,602.56 H January 1,280.44 404.10 220,046.32 221,729.86 235.57 301.33 82,410.18 82,947.08 February 198.52 167.85 128,506.70 128,873.07 18.52 112.46 180,226.95 180,367.93 o March 422.25 106.21 84,172.15 84,700.61 47.09 71.66 171,110.90 171,229.65 gij April 732.29 1,626.14 107,956.91 110,315.34 120.46 134.24 117,519.01 117,773.71 afcs May 270.24 .7.00 161,776.80 162,054.04 112.25 485.07 73,425.95 74,023.27 C June 437.40 243.70 47,324.23 48,006.33 364.54 85.67 125.235.09 125,675.30 3

TOTAL COLLECTIONS (22,318.85 ( 5,332.70 (1,436,028.17 (1,463,679.72 (4,013.31 $ 1,742.38 $1,496,688.90 $1,502,442.59 > •d Unapportloned Collections from Prior *Tj Period 369.20 1,316.59 76,474.93 77,160.72 576.09 906.16 56,719.73 56,201.98 O w AM0UNT TO BE ACCOUNTED FOR $22,388.05 ( 6,649.29 (1,511,503.10 (1,540,840.44 (4,589.40 ( 2,648.54 $1,553,406.63 $1,550,644.57 1-3 DISPOSITION Q

General Revenue Fund $21,448.60 ( 5,455.96 (1,445,054.16 (1,471,958.72 (3,968.89 ( 1,805.41 (1,408,521.80 (1,414,296.10 Oklahoma Tax Commission Fund 653.36 287.17 950.53 124.23 96.00 219.23 Refunds Under Statutory Authority and Court Judgments - 9,729.21 9,729.21 3.05 6,960.95 6,964.00 Reserve for Taxes Paid Under Protest and In 09 Process of Litigation 138.69 662.46 7,464.95 8,256.10 662.46 7,496.83 8,169.29 Reserve for Deferred Disposition 2,426.88 2,426.88 4,742.32 4,742.32 Amount Available for Apportionment June 30th 437.40 243.70 45,837.90 47.619.00 493.23 65.67 125,684.73 126,263.63

TOTAL (22,688.05 ( 6,649.29 (1,611,503.10 (1,540,640.44 ( 4,689.40 $ 2,648.54 (1,653,406.63 (1,560,644.67 Oi 00

TABLE 16

GIFT TAX

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1946-1947 1947-1948 n July — $ 467.74 $ 5,205.44 Fo August 4,223.50 4,407.12 F September 477.51 2,948.44 M October 1,599.84 9,315.43 November - 1,285.37 2,232.33 Ho December 4,262.92 2,680.61 January 5,360.58 5,201.48 O February - 16,425.27 17,921.07 March 86,914.09 215,983.09 2 April 6,346.31 5,790.87 Ul> May— 3,993.55 6,838.86 ___£ June 1,289.52 1,696.47 D

TOTAL COLLECTIONS (131,645.20 $280,224.21 > >d 10,004.29 •d Unapportloned Amount from Prior Period 734.16 O AMOUNT TO BE ACCOUNTED FOR (132,379.36 $290,228.50 l-H DISPOSITION o General Revenue Fund $120,666.93 (273,042.34 1 Refunds Under Statutory Authority and Court Judgments 1,708.14 1,778.38 m Reserve for Taxes Paid Under Protest and In Process of Litigation 9,721.97 13,887.76 Amount Available for Apportionment June 30th 282.32 1,520.02 >-_ Ul TOTAL $132,379.36 $290,228.50 TABLE 17

INCOME TAX

Flacal Year 1946-1947 Fiscal Year 1947-1948

Acts of Acts of Act of Acts of Acta of Act of COLLECTIONS BY MONTHS 1916-1921 1931-1933 1935 Total 1915-1921 1931-1933 1936 Total Q July $ 100.00 ( 1,604.30 $ 206,802.38 $ 208,606.66 $ 292.56 $ 50.14 $ 642,572.89 $ 642,916.59 O August 200.00 44.23 339,966.95 340,211.18 1,480.96 330,360.20 331,841.15 F September—; 236.06 27.10 1,313,190.11 1,313,453.27 94.26 82.21 1,341,605.81 1,341,782.28 5 October — 130.00 1,400.98 231,608.14 233,139.12 4,229.46 17.29 952,774.18 957,020.91 November 100.00 26.36 363,978.34 364,104.69 118,022.31 118,022.31 Ci December 400.00 10.00 816,566.08 916,976.08 86.89 58.61 1,468,591.58 1,466,734.96 H January 1,140.63 573,903.01 575,043.64 36.95 1,126,709.43 1,125,745.38 S February 814,843.06 814,643.06 736,167.13 733,167.13 g March - 180.98 82.31 3,566,509.64 3,566,773.23 100.00 5,007,235.22 5,007,338.22 Q5 April — 43.75 4,249,981.97 4,260,026.72 296.96 424.57 1,540,926.61 1,541,648.16 ^ May - 32.00 624,759.95 624,791.96 9,228.91 966.44 426.676.55 438,871.91 £ June 55.40 1,398,019.64 1,398,076.04 1,521,457.67 1,521,457.67 3 TOTAL COLLECTIONS (2,487.67 ( 3,326.72 $14,600,129.23 $14,605,943.65 $14,329.06 (3,115.07 $15,211,100.55 $15,228,544.68 > •d Unapportloned Collections from Prior *d

Period 100.00 129,320.08 3,771,804.68 3,901,224.76 2,386.23 4,400,431.35 4,402,817.59 O

AMOUNT TO BE ACCOUNTED FOR (2,587.67 $132,643.80 $18,371,933.94 $16,507,168.41 (14,329.06 $5,501.30 $19,611,631.91 $19,631,362.27 l-J

DISPOSITION 2

General Revenue Fund (2,510.04 ( 790.97 $13,146,832.64 (13,149,133.65 $13,899.18 ( 752.98 $14,261,778.28 $14,276,430.44 Apportioned to Counties 129,303.11 129,303.11 2,370.31 2,370.31 g Oklahoma Tax Commission Fund 77.63 99.90 432,499.87 432,677.40 429.68 96.13 450,371.98 450,898.99 09 Income Tax Adjustment Fund 68.59 288,333.30 288,399.89 63.39 300,247.93 300,311.32 Refunds Under Statutory Authority and Court Judgmenta 104,636.77 104,836.77 — 1,332.59 1,332.59 Reserve for Taxes Paid Under Protest and In Process of Litigation- - 1,083.13 1,063.13 76,024.33 76,024.33 Amount Available for Apportionment TOTAJune L30t h $2,567.67 $132,646.82,386.230 (16,371,933.94,399,348.234 $16,607,168.44,401,734.416 (14,329.06 (5,501.32,219.490 (19,611,531.94,521,776.810 (19,631,362.24,523,996.297 0> O TABLE 18 MOTOR VEHICLE LICENSE

Fiscal Year 1946-1947 Fiscal Year 1947-1948

Auto and Commercial Bus Mileage Auto and Commercial Bus Mileage COLLECTIONS BY MONTHS Farm Truck Vehicle Tex Total Perm Truck Vehicle Tax Total July $ 56,517.23 $ 67,361.69 ( 30,147.61 163,026.51 ( 106,010.70 85,883.37 ( 34,299.50 228,193.57 O August 64,974.68 68,566.61 41,032.60 174,573.69 15,407.28 76,447.49 38,006.23 209,861.00 O September 68,768.56 66,452.82 27,610.64 162,832.02 85,057.10 59,455.00 38,028.28 162,540.38 F October 52,734.75 51,613.38 27,612.27 131,860.40 64,637.12 52,055.31 44,098.11 160,790.54 F November 37,570.90 36,460.19 49,275.46 123,306.55 50,515.61 36,964.79 18,779.22 108,269.82 M December 60,269,37 62,635.19 34,294.20 167,098.76 112,264.68 101,329.89 53,212.92 266,627.49 January 1,922,266.77 1,264,385.73 34,487.60 3,211,139.30 3,411,532.72 1,880,658.89 37,486.93 5,329,678.64 o February 2,043,012.26 1,528,185.69 34,449.15 3,605,647.01 1,786,770.63 1,677,268.97 34,330.80 3,496,370.40 Ma rch 404,342.19 567,054.57 23,005.34 1,014,402.10 339,484.61 398,530.86 33,570.20 771,685.67 H April— 199,931.91 170,212.18 37,310.70 407,454.79 256,380.80 159,425.62 41,497.79 457,304.21 i—i May 146,080.72 106,822.14 29,193.36 214,096.22 167,410.84 123,098.49 30,298.08 320,807.21 o June 126,446.60 101,642.76 34,429.33 261,517.19 138,254.23 115,665.03 39,336.09 293,265.35 as CO TOTAL COLLECTIONS (6, 180,914.03 (4,103,292.85 (402,746.44 ( 9,668,955.32 (6,615,746.32 (4,768,983.71 (442,944.16 (11,827,674.18 >

Unapportloned Collections from > Prior Period 80,307.70 804,877.74 33,607.38 •d 918,712.12 166,278.25 109,148.21 34,421.33 301,156.71 d AMOUNT TO BE ACCOUNTED FOR- -(6,261,221.73 (4,908,170.68 (438,366.82 (10,605,748.14 (6,782,024.57 (4,876,131.92 (477,373.48 (12,137,529.97 o

OISPOSITION 8 Apportioned to Counties (4,837,783.26 (3,381,126.22 (2(6,372.63 ( 6,606,281.11 (6,310,376.05 (3,390,338.39 (312,101.65 (10,012,115.01 Apportioned to Counties for Cities and Towns — — 1,127,041.72 96,457.54 1,222,499.26 ,130,112.76 104,033.66 1,234,186.64 Oklahoma Tax Commission 254,620.16 266,433.20 20,016.32 680,149.70 832,125.00 237,918.48 21,101.86 511,146.36 Refunds Under Statutory Authority end Court Judgments 2,540.04 26,422.24 27,(62.28 1,214.28 3,450.73 8,666.01 Ul Reserve for Taxes Paid Under Protest end In Process of Litigation 37,772.73 37,772.73 Reserve for Deferred Disposition 683.70 318.60 1,002.30 Amount Available for Apportionment June 30th 127,621.82 108,821.61 34,429.33 271,080.76 136,310.24 116,311.84 39,336.09 213,187.17

TOTAL (6,261,221.73 (4,108,170.69 (436,366.12 (10,605,748.14 (6,, 782,024.57 (8,878,131.82 (477,373.48 (12,137,621.17 TABLE 19 TITLE FEES

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1946-1947 1947-1948 n Fo July — — - $ 23,722.75 $ 28,352.60 August 28,093.00 29,614.75 September - 26,181.25 29,963.75 K October - — - 27,523.75 28,853.75 Hn November - - - 25,601.75 29,385.75 December - 27,414.00 32,328.64 January 36,886.90 49,458.98 February 51,849.72 51,521.99 1 March - 28,992.94 24,759.82 [> April - - 28,608.56 31,838.57 z May - 27,045.50 29,605.70 27,588.00 o June - - - 26,110.25 > $391,662.30 •d TOTAL COLLECTIONS $359,830.37 >d 26,189.00 Unapportloned Collections from Prior Period 26,452.94 $417,851.30 AMOUNT TO BE ACCOUHTED FOR $386,293.31 1

DISPOSITION 56

Public Safety Fund $303,303.84 $ H General Revenue Fund 56,789.25 390,097.50 2 Returned to Agents — 11.22 2.00 p2| Reserve for Deferred Disposition 71.75 89.70 OS Amount Available for Apportionment June 30th 25,117.25 27,682.00 TOTA L - $386,293.31 $417,861.30 to

TABLE 20 DRIVERS' LICENSES

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1946-1947 1947-1948 July $ 16,745.33 $ 9,081.95 Fo August . 18,372.29 8,770.67 September 17,102.57 9,180.72 £ October 14,212.46 8,278.25 November 12,037.12 246,250.43 Ho December 12,925.77 328,699.51 January 11,752.88 228,843.43 February 14,420.05 23,216.36 S March 10,629.38 10,056.38 09 April 11,281.24 14,732.64 May 9,900.03 12,565.79 s 13,999.26 3 June 11,139.40 >o $913,677.39 TOTAL COLLECTIONS (160,619.50 •d •d 11,224.83 Unapportloned Collections from Prior Period 22,059.36 o $924,902.02 AMOUNT TO BE ACCOUNTED FOR $ 182,678.66 3•H DISPOSITION o

Public Safety Fund - (149,933.67 910,822.75 p_ General Revenue Fund 21,245.12 Retu rned to Agents — — — —— —— — •-- —— 1.00 w Refunds Under Statutory Authority 175.44 49.08 Ul Reserve for Deferred 01sposition ——--———-—————— ——— 14,029.19 Amount Available for Apportionment June 30th 11,224.63 TOTAL (182,578.66 (924,902.02 TABLE 21 DELINQUENT REGISTRATIONS RECEIPTS

Fiscal Year Fiscal Year o COLLECTIONS BY MONTHS 1946-1917 1947-1948 o F July (- August September-' o October— November- ri December—

Februery 09 > April 210.50 1.51 June — 20.31 > •d TOTAL COLLECTIONS ( 421.16 ( 21.82 »d Unapportioned Collections from Prior Period ._—..——«. ... 21.85 443.01

AMOUNT TO BE ACCOUNTED FOR ( 443.01 ( 484.83 3 M DISPOSITION 3

General Revenue Fund -— ...... 1 ( 443.01 Reserve for Deferred Disposition 421.16 21.62 52 Amount Available for Apportionment June 30th — ———..—. ... . 21.86 —-——-— H 09 TOTAL ( 443.01 ( 464.83

-a TABLE 22 MOTOR VEHICLE MILEAGE TAX o o

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1946-1947 1947-1948 O August ' September > October § November —-— ——— ••••——...... —_—-.— _._-_ —...... ——— _ . —...... 09 December -— —-—— ____..___...... —...... ———...... ——...... —.-..._...——. —...... January—-— — ...—.-...... —..._._ ...... —._...... _.___—.._. ._—...... —..___..._....—... >Zj February-—— ——— —...... —...... _.._._._.—....—...... —_—____..__...... — O March — - - [> April — {^J May - - ^

June—-— _—...... _....——...... —— ...... —.——...... _.—.....—...... —...... — — Q

TOTAL COLLECTIONS $ $ ri

Unapportioned Collections from Prior Period 153.71 153.71 9

AMOUNT TO BE ACCOUNTED FOR ( 153.71 $ 153.71 DISPOSITION 52

Reserve for Taxes Paid Under Protest and In Process of Litigation • — « $ 153.71 $ 09 Refunds Under Statutory Authority 153.71

TOTAL ( 153.71 $ 153.71 TABLE 23 SALES TAX

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1945-1947 1947-1948

July — - - $ 2,181,883.25 ( 2,519,204.82 August 2,097,239.08 2,391,212.88 September 2,273,230.24 2,482,402.66 October - 2,279, 829.28 2,605,578.69 November - — - 2,368,068.24 2,665,976.13 December 2,354,677.86 2,674,816.85 January 2,773,551.92 3,258,990.03 February - 2,146,309.20 2,443,554.68 March— - - 2,176,036.67 2,310,373.59 April - - 2,458,748.21 2,661,144.03 May - . 2,409,782.41 2,827,158.36 June - 2,547,982.03 2,816,583.13

TOTAL COLLECTIONS $28,067,038.59 $31,576,974.85

Unapportloned Collections from Prior Period 2,299,509.76 . 2,699,502.48

AMOUNT TO BE ACCOUNTED FOR $30,358,548.35 $34,376,477.33

DISPOSITION

State Assistance Fund - - • $2S,832,052.81 $30,576,410.66 Oklahoma Tax Commission Fund - - — 829,857.30 945,562.17 Refunds Under Statutory and Court Judgments — 5,135.76 25,250.42 Reserve for Taxes Paid Under Protest and In Process of Litigation 155,164.09 384.74 4mount Available for Apportionment June 30th - - 2,544,338.39 2,828,759.34

TOTAL - - - $30,333,548.35 $34,375,477.33 -3

TABLE 24 MOTOR VEHICLE EXCISE TAX o Flscal Year Fiscal Year COLLECTIONS BY MONTHS 1946-1947 1947-1948 u F July -$ 100,731.36 $ 210,542.39 W August - 139,979.20 223,190.83 O September- - 156,142.59 197,061.11 H October - 161,137.49 218,520.72 November— 169,653.82 240,671.23 December- - 175,571.54 250,199.68 % January - 187,166.30 312,838.89 Ul February- - 188,969.19 259,078.88 > March - 187,022.00 193,443.51 __! April •• 202,342.58 297,974.71 O May - 214,719.00 258,800.48 - 203.239.68 243.012.33 > June »d •d TOTAL COLLECTIONS -$2,086,877.95 $2,905,535.04 O Unapportloned Collections from Prior Perlod- - 107,571.48 203.312.10 a•^ AMOUNT TO BE ACCOUNTED FOR -$2,194,449.43 $3,108,847.14 0 DISPOSITION

General Revenue Fund -(1,990,089.68 $2,864,535.40 Refunds Under Statutory Authority 1,047.65 1,396.87 t Reserve for Deferred Disposition 445.67 101.59 Ul Amount Available for Apportionment June 30th- - 202,866.43 242,813.28

TOTAL- -(2,194,449.43 $3, 108,847.14 TABLE 25 USE TAX

Fiscal Year 1945-1947 Fiscal Year 1947-1948

COLLECTIONS BY MONTHS Act of 1937 Act of 1939 Act of 1941 Total Act of 1937 Act of 1939 Act of 1941 Total o o July - $ $ $ 65,545.83 $ 55,545.83 $ 111,146.77 $ 111,146.77 F August — 73,266.06 73,266.06 83,894.90 86,894.90 F September - - 73,867.96 73,857.96 67,681.59 87,681.59 W October - - 87,559.54 87,559.54 120,951.71 120,951.71 November- - - 95,370.00 96,370.00 111,593.20 111,593.20 o December — 86,961.94 86,961.94 135,344.68 135,344.66 Q January 100,193.30 100,193.30 159,308.97 159,308.97 a'•4 February 88,171.56 88,171.56 119,361.21 119,381.21 CO March - — 104,882.21 104,882.21 142,471.05 142,471.05 > April- — 91,159.27 91,169.27 130,282.77 130,282.77 May — — 104,667.07 104,567.07 121,195.71 121,195.71 y June -—^™—- 97,119.83 97,119.86 119,600.84 119,800.84 > •d TOTAL COLLECTIONS $ $ $1,068,654.60 $1,068,654.50 $ $ $1,445,833.40 $1,445,833.40 •d Unapportloned Collections from Prior Period 1,102.16 161.61 86,115.54 67,379.31 -.—....— 131. 100,362.50 100,524.11 § AMOUNT TO 8E ACCOUNTED FOR $ 1,102.15 $ 161.61 $1,134,770.14 $1,136,033.91 $ $ 161. $1,545,195.90 $1,548,357.51 8 DISPOSITION

General Revenue Fund- $ 1,069.10 $ $1,032,142.19 $1,033,211.29 $— $ 151.SI $1,416,545.23 $1,415,706.64 § Oklahoma Tax Commission Fund 33.08 33.05 •> Refunds Under Statutory Authority and r_3 Court Judgments 2,266.45 2,265.45 — 11,049.83 11,049.83 09 Reserve for Taxes Paid Under Protest and in Process of Litigation — 161.61 161.61 — Reserve for Oeferred Disposition Amount Available for Apportionment June 30th 100,362.50 100,362.50 119,600.84 119,300.84

TOTAL $ 1,102.16 $ 151.61 $1,134,770.14 $1,135,033.91 (- $ 161.61 $1,546,195.90 $1,546,357.61

-3 -J 00

TABLE 26 CIGARETTE LICENSE AND TAX

Fiscal Year 1946-1947 Flscel Year 1947-1946 O COLLECTIONS BY MONTHS Stamps License Fees Totel (tempo License Fees Totel o F July $ 694,612.87 ( 13,558.60 ( 708,071.37 ( 703,537.03 ( 15,214.60 ( 718,751.63 F August 710,607.19 15,863.26 726,470.44 678,937.44 16,(10.00 6(7,(27.88 W September- 604,653.16 18,031.50 822,664.66 692,082.04 17,(11.50 709,713.(8 October 689,921.19 16,664.00 706,485.19 684,948.68 17,3(6.25 7(2,336.(3 o November- 589,930.89 13,427.76 603,358.64 576,606.44 13,862.25 692,161.(1 >-_ December— 612,220.43 12,284.75 624,506.18 660,198.49 13,454.76 •71,661.26 January 611,424.69 17,476.60 626,901.19 663,801.37 16,(83.00 6(0,664.37 February- 538,893.20 14,225.76 663,116.(6 561,326.73 18,152.26 566,4(1.04 B March 694,567.22 21.285.75 616,(52.97 627,126.07 21,718.25 (88,888.32 09 April 590,442.76 18,152.75 608,595.61 676,3(1.09 19,168.00 696,549.09 May 627,937.49 17,566.26 645,603.74 698,287.25 17,966.75 716,244.00 . 677,093.47 16,040.41 6(3,133.96 759,193.72 16,433.76 776,(27.67 > June >d •d TOTAL COLLECTIONS (7,542,204.56 (194,477.24 (7,736,6(1.(0 (7,174,331.10 (202,121.26 (1,177,161.68 O Unapportloned Collections from Prior Period . 221,110.76 696,468.21 a AMOUNT TO BE ACCOUNTED. FOR ( $7,967,762.56 ((, 672,643.77

DISPOSITION

General Revenue Fund (7,2(1,063.62 (6,094,676.80 Refunds Under Statutory Authority— 1,248.(5 (60.76 Reserve for Deferred Disposition— 2,(50.26 •99.75 09 Amount Available for Apportionment June 30th — 6(2,633.(6 776,416.97

TOTAL- (7,(67,782.51 (Mtt.H-.77 TABLE 27 TOBACCO PRODUCTS LICENSE AND TAX

Fiscal Year 1946-1947 Flacal Year 1947-1948 o o COLLECTIONS BY MONTHS Stamps License Fees Total Stamps License Fees F July 105,324.32 $ 60.00 $ 105,384.32 $ 99,333.95 ( 75.00 ( 99,408.95 August 87,595.54 30.00 67,625.54 100,186.80 45.00 100,231.80 5 September- 79,040.28 30.00 79,070.28 85,578.70 50.00 85,526.70 oH October— 99,993.12 40.00 100,033.12 106,635.89 40.00 108,705.89 i—i November- 98,089.46 35.00 98,124.46 90,564.42 25.00 90,589.42 December— 68,616.62 20.00 88,636.82 87,879.13 40.00 87,919.13 January— 93,736.75 45.00 93,780.76 111,995.56 25.00 112,020.56 1 February- 91,843.46 45.00 91,888.46 92,455.30 15.00 92,470.30 > March 98,257.57 55.00 96,312.57 101,212.15 70.00 101,262.16 Z April 84,767.60 60.00 84,627.60 103,338.64 185.00 103,523.64 O May 144,720.49 280.00 145,000.49 99,946.32 330.00 100,306.32 > June 82,688.73 276.00 62,943.73 113,486.72 40.00 113,528.72 •d •d TOTAL COLLECT IONS - -$1,152,852.94 $ 975.00 $1,153,627.94 $1,194,645.58 $ 970.00 $1,195,615.58 n

•$ $ ff Unapportloned Collections from Prior Perlod- $ 101,687.04 (- $ 82,943.73 H. $ AMOUNT TO BE ACCOUNTED FOR $- ( $1,255,314.98 (1,278,559.31 DISPOSITION

General Revenue Fund $- $ $1,042,909.62 (1,043,780.96 State Assistance Fund 129,461.63 121,205.64 Refunded Under Statutory Authority - 43.99 09 Amount Available for Apportionment June 30th— — - 82,943.73 113,528.72

TOTAL- -(- ( $1,255,314.98 $ $1,278,559.31 CO o TABLE 28 BEVERAGE LICENSE AND TAX

fiscal Year 1946-1947 fiscal Year 1947-1148

. Tax , License Fees. COLLECTIONS BY MONTHS (Act of 1945) (Act of 1943) Total (Act of 1945) License Fees Total July ( 325,901.01 (67,137.50 ( 413,038.61 ( 446,188.65 (109,088.00 ( 657,276.66 o August 408,376.60 19,356.50 427,733.80 522,270.91 16,967.66 639,231.69 H September - .24,487.09 13,311.00 437,798.09 612,970.87 17,363.50 530,328.87 oN October - 402,545.54 II, 049.50 418,695.04 611,858.28 11,826.37 523,684.66 M November - — 411,079.24 7,891.00 418,970.24 523,379.77 6,189.17 530,368.(4 December 377,651.96 8,810.84 388,662.79 336,110.81 6,605.25 341,616.06 oH January 342,444.86 8,532.18 360,977.02 347,470.43 7,912.41 366,462.14 t-4 February 343,885.24 6,446.00 360,381.24 311,961.62 6,102.60 317,068.12 March — 318,505.32 6,623.60 326,128.82 284,269.86 6,499.69 2(0,761.16 CO April 355,458.71 6,000.60 361,459.31 365,150.57 6,246.99 371,806.56 May 398,209.25 6,616.45 403,625.70 433,119.06 3,761.67 437,660.73 J> June - 443,301.20 97,364.00 648,665.20 429,107.64 105,077.60 538,185.38 g (6,025,748.17 (303,801.63 (5,328,167.80 TOTAL COLLECTIONS (4,552,048.21 (278,159.05 ( 4,830,205.26 > >d •d 443,301.20 97,997.17 640,111.37 Unapportioned Collections from Prior Period- 348,669.56 78,744.50 427,314.06 O Sb H AMOUNT TO BE ACCOUNTED FOR (4,900,616.78 (356,903.55 ( 6,257,519.31

DISPOSITION

Genera] Revenue Fund < #4,368,188.27 ( ( 4,368, 161.27 (8,111,142.61 (216,111.82 (5,226,058.(1 Beverage Tax Cash Fund-————-———————————————— ——— 243,011.46 243,011.46 Oklahoma Tax Commission Fund • 89, IIS.29 12,710.09 101,936.38 100,711.64 5,856.85 106,668.18 09 Refunds Under Statutory Authority 3;404.83 3,404.83 Reserve for Deferred Disposition—™—™™™™™™™—™-— 9.42 1,286.17 1,297.59 2,925.13 2,925.13 Amount Available for Apportionment June 30th -.43,291.78 96,409.00 539,700.78 421,107.84 105,614.50 6(4,622.(8 TOTAL $4,900,815.78 (366,903.56 ( 6,267,519.31 (5,869,089.37 (801,106.80 (6,(70, IN. 17 TABLE 2£ ALCOHOL PERMIT FEES

Fiscal Year Fiscal Year O COLLECTIONS BY MONTHS 1943-1947 1947-1948 o July •( 38, 00 F Aucust 60, 00 F Seote. ber- 62, ,00 M Octoter 48, .00 O I'ovem ter— 24. ,00 .ecemter— 34, .00 3 January- 50.00 36, .00 40, ,00 s February - - - - 36.048, ,00 2.00 09 March - - 40.058, .00 2.00 tnrll- 26 .00 iay 58.00 2.00 > June TOTAL COLLECTIONS - •$ 512.026.00 $ 18.02.00 •d •d .napportioned Collections from Prior Period 32.032 .00 23.00 sO AMOUNT TO BE ACCOUNTED FOR $ 544.00 $ 44.00 3 DISPOSITION 2 General Revenue Fund — -$ 618.00 $ 42.00 g Amount Available for Apportionment June 30th 28.00 2.00 M TOTAL - $ 544.00 $ 44.00 JQ 00 to

TABLE 30 USED EQUIPMENT LICENSE

O Fiscal Year COLLECTIONS BY MONTHS 19.8-1947 1947-1948 Fo July $ 75.00 $ 110.00 s August 70.00 125.CO O September • 70.50 H October 35.00 16.60* i-t Aovember 70.00 O December 3,415.00 3,450.00 January 2,650.00 3,150.CO §_ February 1,735.00 935.00 March 920.00 150.00 i> April 740.00 333.CC jzj May 185.00 IJ25.0C >o June 165.00 380.00 hi >d TOTAL COLLECTIONS - ( 10,090.00 ( 10,125.00 Q W

Unapportloned Collections from Prior Period 110.00 135.00 t_3

AMOUNT TO BE ACCOUNTED FOR - $ 10,200.00 ( 10,290.00 g

DISPOSITION 5

Used Equipment Fund - — - ( 10,025.00 ( 9,310.00 _£ Amount Refunded 10.00 *i Reserve for Deferred Disposition OB Amount Available for Apportionment • 155.00 38C.OO TOTAL - — - ( 10,200.00 J 10,290.00 TABLE 31 FREIGHT CAR TAX

Fiscal Year Fiscal Year Q COLLECTIONS BY HONTHS 1946-1947 1947-1948 Q F July - - $ 5 35.52 £4 August - - - — 4,938.91 6,130.91 flj September 85,586.23 95,346.47 ("J October - 7,771.49 8,326.89 t-jj November ' 87.01 December 67.20 I January February 09 April ' • > lay June _ — > •d TOTAL COLLECTIONS 1 99,385.64 (110,905.99 hg o .-apportioned Collections from Prior Period 38.0IS.I7 136.510.12 M H AMOUNT TO BE ACCOUNTED FOR - - $157,401.81 (247,416.11 l-H Q DISPOSITION 5B General Revenue Fund - - * 30,697.39 (224,894.41 H Refunds Under Statutory Authority and Court Judgments — - 194.30 10,460.84 5g Reserve for Taxes Paid Under Protest and in Process of Litigation 136,510.12 12,060.66 ^ CO TOTAL - (167,401.81 (247,416.11

s TABLE 3_ MISCELLANEOUS RECEIPTS

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS 1943-1947 1947-1948

July - - - - - $ 331.75 ( 179.48 August 203.98 I .2.22 September - 202.33 245.61 October - - - 371.35 185.61 .oventer 283.93 147.80 Cecemter 253.64 167.76 January - - — 250.75 157.49 February - — 1,760.44 1,520.90 March - — 1,241.28 1,722.80 April - — 930.33 852.58 May 453.06 335.89 June 387.90 500.75

TOTAL COLLECTIONS- - - ( 8,720.07 $ 5, 179.73

Unapportioned Collections from Prior Period 269.54 387.90

AMOUNT TO BE ACCOUHTED FOR - — $ 3,989.31 $ 3,537.65

DISPOSITION

General Revenue Fund ( 8,501.71 (5,036.91 Amount Available for Apportionment June 30th 387.90 600.75

TOTAL $ 6,989.51 $ 8,657.58 TABLE __ PUPAL ELECTRIC CC-CrEFATIVE TAX

Fiscal Year Fiscal Year COLLECTIONS BY MONTHS I94S-I947 1947-1948

July i 4, 184.02 $ 4,708.83 August 3,888.12 6,728.17 September — 3,723.27 4,927.64 October— - - - — - 1,973.38 4,907.14 November 3,438.05 4,489.33 December 4,343.34 5,532.13 January 4,001.2. 5,290.98 February - - - - - — 3,973.03 March 4,088.20 10,001.03 April 4,933.4.8 5,885.43 May - 4, 170.50 5,488.28

June - - — • - - - 4,206.03 5,763.40

TOTAL COLLECTIONS - — - . 48,956.93 5 32,741.52

Unapportioned Collections from Prior Period— - 20,300.22 25,433.20

AMOUST TO BE ACCOUNTED FOR - . 59,253.17 i 88,177.82

DISPOSITION

Apportioned to Counties - —- . 41,328.97 ( 52,939.81 Oklahoma Tax Commission Fund - - 2,191.00 2,787.88 Amount Available for Apportionment June 30th - - 26,436.20 32,420.13

TOTAL— - - $ 89,253.17 $ 88,177.82 00

TABLE 34 MUSIC BOX TAX

O Fiscal Year Fiscal Year O COLLECTIONS BY MONTHS 1948-1947 1947-1948 F July - - —$ 16,487.37 $ 19,980.79 August 14,678. SI 13, 595.85 Q September — 15,352.05 20,928.02 |_j October - - 16,795.69 18,542.00 W November 14,784.71 15,969.49 Q December - 18,974.59 14,306.49 2j January - - 15,182.08 15,513.04 OT February - - 14,941.85 14,389.72 t> March 13,146.31 IS,305.53 2J April - - 13,401.61 14,395.95 O May - - - 12,105.73 12,172.76 ^ June- - 13,815.19 10,304.79 yl

TOTAL COLLECTIONS - - .178,857.09 $187,794.43 S. 9

Unapportioned Collections from Prior Period — - - 42,110.22 96,534.03 Jj

AMOUNT TO BE ACCOUNTED FOR $220,967.31 J284.328.43 Q

DISPOSITION 3

General Revenue Fund - - - $124,433.28 $273,373.67 2 Refunds Under Statutory Authority - 50.00 H_ Amount Available for Apportionment June dOth- 93,534.03 10,304.79 CO TOTAL - $220,957.31 *284,328.43 TABLE 35

UNCLASSIFIED RECEIPTS

o Fiscal Year Fiscal Year o COLLECTIONS BY MONTHS 1943-1947 1947-1948 F July— — $ 56.56 $ 17.42 F August - 6.75* 104.79 M September .84 3.54* O October - 7.28 H .ovember 3,010.82 December 6.50 January— —— —— ————— — ———————__ ...... —...... 1 February 7.85 March 7.20* 43.78 April 31.13 235.02 > May 20.55 225.81* June - 22.15 .39 •d TOTAL COLLECTIONS $ 3,142.32 >•d 2

Unapplied Collections from Prior Period 479.70 581.18 g

AMOUNT TO RE ACCOUNTED FOR $ 3,622.02 $ 759.71 Q

Refunds Under Statutory and Court Judgments 3,040.86 $ DISPOSITION £» Unapplied Collections June 30th - — 581.16 759.71 CO TOTAL ( 3,522.02 $ 759.71

•When the proper classification Is found for "Unclassified Receipts", they are transferred. Item starred (*) indicates net debit resulting from such transfer. 00 00

TABLE 3S SPECIAL INDEMNITY FUND ASSESSMENTS ======o o F Fiscal Year Fiscal Year LJ COLLECTIONS BY MONTHS 1945-1947 1947-1948 p_ o July $ 5,207.96 $ 8,580.94 )-o_ August - - — 8,439.84 3,433.12 5S September — - I • 524.83 2, 509.87 ui October - - 7,105.85 5,501.94 November - 993.59 4,622.00 December - - 4,998.85 6,844.16 > January- — — — 7,286.32 8,983.03 ^ February — - 8,059.0s 8,424.23 O March - 3,778.29 3,117.43 ^ April - - 8,412.93 8,245.08 >JdL May - — 3,522.25 7,386.19 o June 3,785.75 4,001.43 w TOTAL COLLECTIONS - 58,098.81 j 71,531.47 >-_ Unapportioned Collections from Prior Period 4,526.08 3,785.75 O

AMOUNT TO BE ACCOUNTED FOR - - » 32,524.89 $ 75,437.22 g

DISPOSITION ^

Special Indemnity Fund - - - . 58,839.14 $ 71,435.76 m Reserve for Deferred Disposition 3,785.76 I,001-45

TOTAL - " » 32>824.89 $ 75,437.22 TABLE 37 TAX SECURITY FUND

o COLLECTIONS BY MONTHS Fisca1945-194l Yea7 r Fisca1947-194l Yea8 r O IQ_..-IP._7 icit7_iauft 22 F July 5 5CO.00 $ 100.CO H August 226.00 8C0.00 O September 50.00 4,326.00 H October 160.00 loO.OC November 150.00 326.0C B December 5C.0C 242. CC _5 January 50. CO 423. CO CO February 836.00 March — 300.00 2,400.00 April - - 250.00 126.00 May 100.CO 486.CO > June 1,455.00 *d TOTAL COLLECTIONS - j 2,730.CO $ 10,842.00 *d

Amount Brought Forward from Prior Period I9,I28.2C • 13,966.20 £? *"_ AMOUNT TO BE ACCOUNTED FOR - ( £1,888.20 ' 27,830.20 £5 DISPOSITION g

Securities Withdrawn by Taxpayers $ 4,900.CO ,5 7.950.0C M Balance on Hand June 30th 13,988.20 19,880.20 3 09 TOTAL - - - ( 21,888.20 $ 27,830.20

00 CO TABLE 38 SALES TAX TOKENS O O Fiscal Year Fiscal Year F COLLECTIONS BY MONTHS 1945-1947 1947-1948 F M July - - 5 3, 171.8b ^ 1,788.81 O August— - - - 3,655.85 2,034.01 September - - 2,701.94 1,823.47 October 3,458.83 2,363.99 November 2,916.55 1,663.92 December — - - - — 3,139.95 _,<3C2.92 1 January - - 2,178.36 1,076.48 > February 2,377.7C 1,575.04 jZ] March - - 2,121.55 1,720.77 O April - - 2,034.57 l,545.__ _> May 2,182.50 1,648.84 •d 1,522.10 June - - — 1,354.53 •d i 21,358.97 TOTAL COLLECTIONS- - 31,446.58 1 ,129,964.53 Amount Brought Forward from Prior Period • • 98,508.95 $161,3:1.30 AMOUNT TO BE ACCOUNTED FOR - $129,954.53

DISPOSITION 81 SI,321 -bC Reserve for Redemption of Tokens —— — —— '" .129,964.53 09 $151,321.50 TOTAL- - - - 5129,934.53 TABLE 3& MILEAGE TAX SECURITY AGREEMENTS o Fiscal Year Fiscal Year o DEPOSITS BY MONTHS 19^1-19-47 191.7-1948

July 1 f , M August O September-- —— —— ——._- _•—_._, —_. —--— _, __. H October—-— ———— —— —_.— — -__„ November——— — —-——— — — — December——— —_._._.- — _. —— — 1 January ._.——— •«_>•.—-___.___._.— —— •._.____. _- _ __„ __._._ Ui February — —- —-— — —— — — — |> March —-— — — _.-__._ ._._.—__. _._._._ .__„ Z April ' - 0 May - — - - > June————- -- — — ————_._._._.__. _,_.——-—_- _.- — •d •d TOTAL DEPOSITS - - - $ o

Amount Brought Forward from Prior Period 9,231.59 9,251.69

AMOUNT TO BE ACCOUNTED FOR - - - ) 9,251.59 5 9,2ol .39 S

DISPOSITION

Withdrawn by Taxpayers ———— —-———— --— ——_._,_.— _.____._.-_._.—._ —$- J 25.00 S 9,235.59 Balance on Hand June 30th - - - 9,251.59 09

TOTAL - * 9,251.59 i 9,231.59 COST OF ADMINISTRATION

CHAPTER TWO

COSTS OF ADMINISTRATION, FISCAL YEARS

1946-47 and 1947-48 COST OF ADMINISTRATION 93

COSTS OF ADMINISTRATION

Administration of the Oklahoma Tax Commission is paid from the Okla­ homa Tax Commission Fund which receives its revenues from a per cent of certain taxes collected by the Commission. This fund finances the annual appropriations as set by the Legislature of the State, and the Commission is bound by that limitation.

Contrary to the belief of some, all monies placed in the Oklahoma Tax Commission Fund are not available for expenditure by the Commission. At the close of the fiscal year, all collections in excess of the maximum amount fixed by the Legislature as available to pay the costs of the Okla­ homa Tax Commission, are transferred to the General Revenue Fund of the State. At the lapse date of the appropriations as made, the cash reserved to pay these lapsed appropriations are also transferred to the General Revenue Fund of the State.

For the fiscal year 1946-47, the amount of. the appropriation made avail­ able to the Commission was $1,388,900.00 and for the year 1947-48 this amount was $1,805,210.00. Thus the costs of administration for the Commission for those years could not exceed that amount regardless of the actual amounts of collections placed in the Oklahoma Tax Commission Fund.

The collections which accrued to this fund for the respective years were as follows:

SOURCE: 1946-47 1947-48 Gasoline Excise Tax $478,099.26 $522,101.83 Special Fuel Use Tax 2,254.87 3,306.40 Gross Production Tax 230,751.76 322,625.17 Inheritance and Estate Tax 950.53 217.79 Income Tax 432,677.40 450,896.99 Auto and Farm Truck License 254,620.18 332,125.00 Bus Mileage Tax 20,096.32 21,901.88 Commercial Vehicle License 265,433.20 237,918.48 Sales Tax 829,857.30 945,662.17 Beverage License 12,790.09 5,855.35 Beverage Tax 89,146.29 100,798.84 Rural Electric Co-operative Tax 2,191.00 2,787.88 Use Tax 33.06

Total $2,618,901.26 $2,946,197.78

Thus each of the two years contained in this report returned to the General Revenue Fund of the State surplus collections, $1,030,001.26 for 1946-47 and $1,140,987.78. This does not include any unexpended balances which lapsed. The surplus transfers accrued to the General Revenue Fund for 94 COST OF ADMINISTRATION

the succeeding fiscal year, the surplus in the 1946-47 account being trans­ ferred to the 1947-48 General Revenue, and the surplus accrued, in the year 1947-48 being transferred to the 1948-49 General Revenue. It will be noted that all of the collections made by the Commission do not share in the cost of administration, and some of the amounts apportioned to the Oklahoma Tax Commission Fund are from collections under the provisions old levies and statutes. The levies which are apportioned to this fund are as follows:

Gasoline Tax 4£ levy 3.00% 1939 Act Special Fuel Use Tax 4$ levy 3.00 1939 Act Gross Production Tax 2.00 1935 Act Inheritance and Estate Tax 3.00 Old Laws 5.00 1935 Act None 1S39 Act Income Tax 3.00 1915 and 1921 Act 3.00 1931 and 1933 Act 3.00 1935 Act Auto and Farm Truck License 5.00 1945 Act Commercial Vehicle License 10.00 1941 Act it It ti 5.00 1945 Act Bus Mileage 5.00 1941 and 1945 Act Sales Tax 3.00 1941 Act Beverage License 5.00 1943 Act << it 2.00 1947 Act Beverage Tax 2.00 1945 Act Rural Electric Cooperative Tax 5.00 1943 Act From the above sources the cost of administration of the Oklahoma Tax Commission is paid. In addition, the Commission has available for the payment of refunds on income tax, a fund designated Income Tax Adjustment Fund. Two per cent of the collections from Income Tax is placed in this fund and used to pay these refunds. Funds are kept by fiscal years. Any surplus in the fund after the lapse of three fiscal years is transferred to the General Revenue Fund of the State.

Claims against these funds during the two years of this report have been more active and totalled more than sufficient to exhaust the cash in the funds. Consequently, there has been no transfers of surplus cash to the General Revenue Fund. There was on hand, as of June 30, 1948, the sum of $87,972.32 in the 1946-47 account and $300,311,32 in the 1947-48 account.

From the balance on hand in the Oklahoma Tax Commission Fund for the fiscal year 1947-48 of $1,482,049.64, there was transferred after the close of the fiscal year to the General Revenue Fund of the State the sum of $1,140,987.78, the surplus collections over the amount appropriated for COST OF ADMINISTRATION 95

tnat fiscal year to the Oklahoma Tax Commission for cost of administra­ tion. Another fund which shows a balance on June 30, 1948 is the Used Equip­ ment Fund. This fund receives its revenue from the used equipment licenses issued by the Commission. At the time this fund was created, a part of the costs of administering the issuance of these licenses was paid. The act contained the further provision that any surplus remaining at the close of the fiscal year should be transferred to the General Revenue Fund of the State. Experience for the past years has shown that all the collections accruing to that fund were on hand at the close of the fiscal year as a surplus and subsequently transferred to the General Revenue Fund of the succeeding fiscal year. Thus the balance of $9,610.00 as of June 30, 1948 was transferred to the General Revenue Fund during the month of July 1948. Costs of issuing these licenses is now part of the appropriations made to the Commission and this fund does not now bear any of these costs.

Costs of administration of the Commission is on the increase. The problem of securing capable and trained personnel is becoming more and more difficult because of present economic conditions and the inability of the Commission to match salaries paid by commercial firms for like personnel. Tax administration requires skilled personnel as the years advance. This is particularly true when those taxes are of the excise and special kind. The State has abandoned the advalorem tax as a source of revenue and now collects all the taxes levied to maintain State government. The need for a steady flow of cash with which to meet the costs of State government requires monthly collections over the months of the fiscal year and this is more evident in the State of Oklahoma because of the Constitutional Amendment which placed the State on a cash basis. When these costs are paid, there must be cash in the Treasury to pay those certificates of indebtedness of warrants. Failure of the tax-collecting agencies to furnish this cash would seriously cripple State government. If this cash is to be furnished in an amount sufficient to meet these demands, skilled and technical personnel must be available. To be available, then salaries must be sufficient to induce that personnel to seek employment with those agencies.

In spite of this increased cost of administration, the Commission has maintained an increased collection and kept the cost of that administration below previous years. The costs of administration for the year 1946-47 was 1.303% and for 1947-48 1.274%. While this is higher than for the year 1945-46, (1.257%) these percentages are lower than for any of the other previous years.

Total costs of administration for the year 1946-47 was $1,478,279.62 and for 1947-48, $1,602,422.25. 96 COST OF ADMINISTRATION appropriation of $1,388,600.00 and from the special appropriation of $100,000.00 for the purchase and rental of machinery. From this special fund there was expended the sum of $99,790.23, leaving a balance of $209.77 which was transferred to the General Revenue Fund of the State. Of this amount, $69,629.55 was for rental of machinery and $30,160.68 for the purchase of machinery and equipment. During the fiscal year 1947-48 there was transferred from the 1946-47 fund the sum of $200,000.00 to the State Board of Education for the pur­ pose of purchasing school busses for the common schools of the State. Appropriations for the fiscal year 1947-48 were made to the Commission in a total amount and not broken down by divisions or purpose of expendi­ ture as in the previous years. Allotments were made under the 1947 Budget Act totalling $1,631,386.27. Of this total allotted the sum of $1,602,422.25 was expended. There was thus returned to the General Revenue Fund the sum of $202,787.75 from the original appropriation of $1,805,210.00. The total costs for the two years were for the following purposes: Current Expense 1946-47 $1,261,428.40 1947-48 $1,442,150.48 Capital Outlay 12,535.73 41,679.87 Miscellaneous 204,315.49 118,591.90 Total $1,478,279.62 $1,602,422.25

Included in the current expense are the following: Salaries 1946-47 $1,046,013.06 1947-48 $1,136,855.22 Travel 89,201.02 100,895.55 Postage and Communication 36,831.29 42,687.01 Surety Bonds and Insurance 2,825.01 3,389.25 Printing and Stationery 27,991.89 1,337.80 Rentals and Leases 4,369.00 32,477.93 Freight and Drayage 2,540.26 3,052.69 Supplies 30,047.36 120,929.83 Municipal Service and Exchange 678.17 525.20 Miscellaneous Items 20,931.34 Total $1,261,428.40 $1,442,150.48 Whilethe total expended for current expense shows an increase for 1947-48, some of the items contained therein show a drastic change. This is true of printing and stationery, supplies, and rentals. Blank stock paper on which the printing of the Commission was made prior to 1947-48 was shown as being an expenditure for printing and stationery. This is true in 1946-47. In 1947-48 this blank stock paper is shown as supplies, under the classifications as prescribed by the Budget Director. «*• COST OF ADMINISTRATION 97

Rentals in 1946-47 were paid out of the special appropriation as to rentals of machinery. The large cost of these rentals are the International Business Machines used by the Tabulating Division. The allocation of this expense by divisions was not made in 1946-47 and in that year is included in the expenditure termed "miscellaneous". As stated before this was $69,629.55 for 1946-47. The item "miscellaneous" is also eliminated for the year 1947-48.

Capital Outlay is the second class of expenditure and includes the following for the years. Furniture and Fixtures 1946-47 $ 11,536.04 1947-48 $ 41,679.87 Building and Construction 999.69 Total $ 12,535.73 $ 41,679.87

Again in 1946-47, the expenditure for 1946-47 made out of the special appropriation for purchase of machinery is shown in the miscellaneous classification for the reason before stated. The amount expended for this purpose was $30,160.68. Thus the actual expenditures for capital outlay for the two years are about the same. In the Miscellaneous classification will be found the following:

Motor Vehicle License Plates 1946-47 $ 54,779.50 1947-48 $ 65,308.32 Sales Tax Tokens 11,462.92 972.00 Cigarette and Tobacco Stamps 28,232.67 32,915.00 Annual Audit 10,050.17 11,744.27 Special Appropriation 99,790.23 Miscellaneous Items 7,652.31 Total $204,315.49 $118,591.90 One marked reduction in the above expenditures is that for Sales Tax Tokens. Market conditions as to price and availibity of the material or stock from which these tokens are made were such that sufficient quantities were purchased in 1946-47 to provide ample stock for the tokens manu­ factured in 1947-48. Hence, the cost of these tokens showa decided decrease from 1946-47.

All other items show increases for 1947-48. Withholding tax on the salaries paid by the Commission for this two-year period totalled $194,103.70. All of this had been paid the Collector of Internal Revenue except for the last quarter of the fiscal year 1947-48. The balance unpaid on that date was $21,852.80. 98 COST OF ADMINISTRATION

The tables and charts for this chapter, Costs of Administration is as follows: Table No. 40 Analysis of Tax Administration Funds. Table No. 41 Costs of Administration, 1937-38 through 1947-48 Chart No 7 Comparison of Oklahoma Tax Commission Collections with Administration Costs, Table No. 42 Appropriation Account, 1945-46 Table No. 43 Appropriation Account, 1946-47 Table No. 44 Appropriation Account, 1947-48 Table No. 45 Summary of Expenditures by Divisions of the Oklahoma Tax Commission Table No. 46 Current Operating Expense, 1946-47 Table No. 47 Current Operating Expense, 1947-48 Table No. 48 Capital Outlay and Miscellaneous Expense, 1946-47 Table No. 49 Capital Outlay and Miscellaneous Expense, 1947-48 Table No. 50 Withholding Tax Account TABLE 40 ANALYSIS OF TAX ADMINISTRATION FUNDS

Fiscal Year 1946-47 Apport ion- Transferred On Hand ments To General On Hand ily 1, 1946 To Funds Transfers Total Expend itures Revenue Fund June 30. 1947

Oklahoma Tax Commission Fund "Spec ial" $ 74,990.93 $ $ $ 74,990.93 $ 37,385.93 $ i 37,605.00 $ o Oklahoma Tax Commission Fund 1945-.6 1,071,832.4 0 ... 100,000.00 -971,832.40 28,194.89 938,032.37 5,605.14 ._, o Oklahoma Tax Commiss ion Fund 1946-47 - — 2,618,901.26 100,000.00 .2, 718,901 .26 1,337,324.57 ... 1,381,576.69 — Income Tax Adjustment Fund 1944-46 200,325.26 — ... 200,326.26 200,325.26 — — — Income Tax Adjustment Fund o8 1945-46 261,750.69 — 261,750.69 116,391.63 135,359.06 Income Tax Adjustment Fund 1946-47 --- 288,399.89 --- 288,399.89 — 288,399.89 Used Ec u i pment Fund 1945-46 10,055.00 — — 10,055.00 — 10,055.00 — ... > Used Ecui oment Fund 1946-47 — 10,025.00 — 10,025.00 — — 10,025.00 — o TotaIs $1 ,608,954.28 $2,917,326.16 J $ 4,526,280.43 $1,719,622.28 $ 948,087.37 $1,858,570.78 . — 1 Fisca' Year 1947-48 H Apnort ion- Transferred Transferred On Hand On Hand ments To General To School June 30, Jl ily 1, 1947 To Funds Transfers Total Expend itures Revenue Fund Bus Fund 1948 H_ Oklahoma Tax Commission Fund "Special" 37,605.00 $ $ $ 37,605.00 $ 37,395.23 $ 209.77 $ $ Oklahoma Tax Commission Fund 1946-1946 5,605.14 — ... 5,605.14 4,803.56 801.58 ... s Oklahoma Tax Commission Fund a. 1946-1947 1 ,381,576.69 ___ 100,000.00 -1,281,576.69 41,164.82 •1,040,411 .87 200,000.00 ... Oklahoma Tax Commission Fund 1947-1948 — 2,946,197.78 100,000.00 r3,046,197.78 1,564,148.14 — — 1,482,049.6 4 Income Tax Adjustment Fund 1946-1946 135,359.06 — — 135,359.06 135,359.06 --- ... Income Tax Adjustment Fund 1946-1947 288,399.89 — — 288,399.89 200,427.57 — — - 87,972.32 Income Tax Adjustment Fund 1947-1948 — 300,311 .32 — 300,311.32 ... — — - 300,311.32 Used Equipment Fund 1946-1947 10,025.00 — — 10,025.00 — 10,025.00 — Used Eo u i Dment Fund 1947-1948 — 9,610.00 — 9,610.00 — — — 9,610.00

Totals .1 ,858,570.78 -3,256,119.1 0 $ — $ 5,114,689.88 $1,983,298.38 . . $1,051,448.22 $ 200,000.00 $1 ,879,943.28 TABLE .1 O COSTS OF ADMINISTRATION. OKLAHOMA TAX COMMISSION, BY DIVISIONS FOR THE FISCAL YEARS 1937-38 THROUGH I9H7-U8 o

DIVISION 1937-38 1938-39 1-40 1940-41 1941-42 _ 1942-43 1943-44 1944-45 1945-46 1946-47 1947-48

Headquarters 60,378, 24 $ 65,943.28 $ 33,525.22 $ 33,369.14 t 32,840.99 $ 30,752.71 | 32,830.01 $ 34,484.34 $ 38,306.01 $ 39,858.31 I 39,048.48 Legal 19,651. 82 21,280.04 19,099.54 21,942.87 26,167.45 24,735.68 25,063.98 22,276.55 25,703.29 28,358.83 29,771.79 Mail 64,482. 27 62,229.78 26,757.31 24,943.37 34,187.59 26,078.23 29,029.24 33,664.77 32,835.76 37,171.76 44,092.14 Cashier 20,752. 17,587.25 17,641.92 21,830.29 24,631.46 22,627.43 26,797.01 26,247.43 31,670.35 25,226.90 25,145.97 Duplicating and Supply 158,256 135,569.45 28,449.33 28,954.07 30,853.76 28,816.04 28,936.62 37,150.16 50,031.24 53,014.09 58,139.19 Ad valore- 17,308, 14,027.14 19,857.42 14,985.40 14,706.52 15,498.73 17,056.17 22,318.01 24,224.83 26,669.92 33,363.59 Research 16,232. 12,109.00 13,571.56 15,449.95 12,790.11 12,693.65 12,363.86 18,486.66 17,614.00 24,697.80 31,039.83 Motor Fuel 74,026 79,071.01 110,915.39 119,968.75 154,575.17 141,313.80 150,747.80 150,661.63 161,167.71 207,657.53 208,111.86 Corporation License 8,302. 8,661.25 9, 191.38 10,347.53 10,512.60 9,806.88 9,419.27 10,442.51 9,983.67 10,338.68 12,231.63 o Gross Production 22,820. 22,055.24 23,840.67 23,143.29 22,866.26 21,236.42 23,898.25 23,830.72 22,832.17 29,647.84 27,950.58 o Inheritance and Estate 17,186. 17,036.20 18,594.66 20,038.74 23,225.64 23,087.48 22,249.50 24,695.17 28,003.24 29,912.31 34,944.87 206,918.16 213,409.48 ui Income 207,516 189,650.06 199,007.74 207,409.51 214,524.16 219,993.14 272,304.78 300,636.46 330,901.46 210,561.13 220,085.17 146,586.71 150,770.48 Motor Vehicle 167,275 263,857.09 240,601.60 156,062.90 171,620.54 202,549.04 221,062.79 H 92,393.68 95,256.18 90,056.81 76,649.43 79,984.42 Consumers 106,777, 87,171.10 90,227.10 88,999.81 87,130.49 95,022.12 11,393.09 15,230.25 14,683.42 19,700.31 38,921.70 O Beverage 9,579, 9,113.01 11,376.78 17,771.80 24,367.14 29,793.85 25,866.13 30,065.01 32,444.51 39,376.37 67,267.69 Cigarette and Tobacco 23,742, 19,447.52 20,358.48 32,588.90 51,036.91 55,094.10 1,644.54 1,680.20 1,700.75 1,631.14 Used EauiP-ent 1,370 1,425.00 1,689.18 1,639.83 1,921.47 1,899.06 > Ports of Entry 190,158 189,279.67 - Annual Audit 5,430. 5,603.64 9,855.97 9,607.59 9,885.14 8,239.45 8,135.47 9,087.76 9,509.66 10,050.17 11,774.52 General Enforcement 282,332 302,891.83 278,706.14 286,179.66 266,739.72 229,366.02 180,906.30 140,111.22 146,937.68 191,960.04 180,392.58 Tabulating 84,046. 76,245.10 36,790.98 35,252.27 33,372.10 36,620.20 36,226.01 32,398.33 35,341.98 47,794.07 64,057.56 Transcribing 16,029 11,069.64 - Accounting 16,027.32 14,471.64 12,107.07 10,244.13 10,839.61 9,293.53 12,244.82 12,491.15 Extra Help 214.60 19,870.87 8,354.86 4,427.40 19,024.07 14,293.82 18,958.44 6,303.96 Micro-Fi lm Special Indemnity 2,713.60 Maintenance 17,407.41 TOTAL $1,572,656.10 $1,610,323.20 $1,226,300.19 $1,249,623.51 $1,287,051.43 $1,144,425.93 $1,145,110.57 $1,117,553.48 $1,273,746.18 $1,478,279.62 $1,602,422.25 §

COMPARISON OF COSTS OF ADMINISTRATION TO GROSS COLLECTIONS Fiscal Gross Administration Percent of Year Col lections Costs Collections

1937-38 $ 61,911,105.26 $1,572,856.10 2.540) 1938-39 56,339,570.19 1,610,323.20 2.868 1939-40 54,534,077.24 1,226,300.19 2.240 1940-41 55,236,933.47 1,249,623.51 2.262 1941-42 71,148,895.26 1,287,051.43 1.80- 1942-43 68,659,199.31 1,144,425.93 1.667 1943-44 71,261,126.36 1,146,110.57 1.607 1944-45 76,802,470.27 1,117,553.48 1.455 1945-46 101,181,623.02 1,272,694.65 1.267 1946-47 113,383,592.28 I,t78,279.62 1.303 1947-48 125,771,961.17 1,602,422.25 1.274 COST OF ADMINISTRATION 101

CHART NO 7

COMPARISON OF OKLAHOMA TAX COMMISSION GROSS COLLECTION WITH ADMINISTRATION COST FISCAL YEARS 1937-38 TO 1947-48

COLLECTIONS H*6T9IMO5__6T| ADMINISTRATION" COST 4 1.572.656.10

^^^^^^^^^1938-193^^^^ COLLECTION;. • $ 56 339 570 19 | ADMINISTRATION COST $ 1.610.323.20 1939-1940 COLLECTION.! ^^^4^34^7^4j| ADMINISTRATION" COST $ 1.226.300.19

^^^^^^^^^1940-194^^^ COLLECTIONS ^^S55^_3^33^^H ADMINISTRATION" $ 1 249.623 51 COST

COLLECTIONS BT7r26U2636B ADMINISTRATE f COST $ 1 287.051.43

COLLECTIONS • $68 659 199 31 • ADMINISTRATION COST $1 144.425.93 ^^^^^^^^^194^^944^^^^^^^ COLLECTIONS ^^^^4^89^6^ ADMINISTRATION' COST 1 $1,145,110.57 1944-1945 COLLECTIONS • • $ 76.802.470.27 • ADMINISTRATION" COST $1,117.55348 1945-1946 COLLECTIONS ^^^0178-62^)2^ ADMINISTRATION" COST $ 1.273,746.18 1946-1947 COLLECTIONS • $ 113 383 592.28 1 ADMINISTRATION" COST $ 1.478.279,62 1947-194 8 COLLECTIONS BfT25^7T^6IJ7^H ADMINISTRATION COST r 1.602.422.25 TABLE 42 O APPROPRIATION ACCOUNTS, OKLAHOMA TAX COMMISSION, ISU5-46 JULY I, I9U6 TO JUNE 30, I9U8.

Unexpended Bal .nee Appropr iated For: 6-30-'.fi

Satar ies: Headquarters $ i, 016.44 $ 1,016.44 Accounting 128.49 128.49 Adva lorem 77.57 77.57 Beverage 4,622.45 4,622.45 Cashiers 243.31 243.31 Corporat ion License 39.68 39.68 General Enforcement 33,260.56 33,260.56 Gross Production 8,333.73 8,333.73 s income 1,423.05 1,298.05 Hail 425.40 425.40 Legal 1,727.20 1,727.20 Motor Fuel 37,361.24 37,361.24 o Motor Vehicle 693.52 693.52 Research J Statistics 3,752.12 3,752.12 > Sales 4,650.01 34.82 4,616.19 Supply S Duplicat ing 1,137.92 121.32 1,016.60 Tabulat ing 864.37 864.37 Cigarette & Tobacco 508.00 508.00 Inheritance & Estate 867.44 867.44 Used Equipment 10.00 10.00 Extra Help 1,041.56 1,041.56

Total Salaries $102,184.06 $ 281 .14 $101,902.92 H_ Travel Expense 22,297.57 3,512 .59 18,784.98 postage S Communication 1,890.94 553 .35 1,337.59 Munic ipal Service 11.4.32 43 .88 100.44 i Surety Bonds 4 Insurance 624.25 159 .33 464.92 Furniture & Fixtures 13,152.79 10,218 .90 2,933.89 Printing & Stationery 7,536.58 6,982 .87 553.71 Rentals & Leases 628.00 622 .50 5.50 Freight, Express, Drayage 733.58 94 .18 639.40 Supplies 4,238.81 4,160 .08 78.73 Exchange 370.60 13 .00 357.60 Construction £ Buildings 397.59 397.59 Miscellaneous Expense 3,218.70 537.30 2,681.40 Motor Vehicle License plates £ Stamps 6,104.20 119.00 5,985.20 Sales Tax Tokens 7,325.49 4,200.33 3,125.16 Cigarette & Tobacco Stamps 2,125.10 1,500 .00 625.10 Expense of Annual Audit 490.34 490.34 Refunds 500.00 — 500.00

Grand Total $173,962.92 S32.998.45 $140,964.47 TABLE 43 APPROPRI AT I CM ACCOUNTS, OKLAHOMA TAX COMMISSION, FISCAL YEAR I9U6-H7.

Amount Tr^n-ifprti Amount Total Ba lance Appropriated For Appropr iated In Out Ava ilable Encumbered 6-30-48

Salaries: Headc uarters S 29,520.00 $ i 1,224.90 t 28,295.10 $ 28,285.03 $ 10.07 Accounting 8,880.00 123.87 9,003.87 8,988.87 15.00 Advalorem 19,250.00 429.19 — 19,689.19 19,684.19 5.00 Beverage 18,420.00 1,440.2—7• 16,979.73 16,971.26 8.47 Cashier 21,420.00 -__. 177.04 21,242.96 21,017.30 225.66 Corporat ion License 8,820.00 195.0-—0 9,015.00 9,013.32 1.68 General Enforcement 158,280.00 10,940.0—9 147,339.91 147,318.30 21.61 Gross Product ion 29,640.00 — - 2,020.50 27,619.40 27,458.96 160.44 Income 235,380.00 3,970.71 239,350.71 239,323.23 27.48 Mail 21,780.00 — 21,780.00 21,708.95 71.05 Legal 23,820.00 1,092.3_,__6 . - — 24,912.36 24,912.18 .18 Motor Fuel 156,060.00 16,533.5_.—5 139,476.45 138,938.28 538.17 Motor Vehicle 104,230.00 18,193.7_._7 122,473.77 122,376.73 97.04 Kesearch 4 Statistics 16,140.00 — 16,140.00 16,127.87 12.13 Siles ' 56,940.00 — 1,000.0—0 56,940.00 55,880.90 59.10 Supply J Ouplicating 41,520.00 — 241.25 41,278.75 41,065.46 213.29 Tabulating 35,280.00 5,275.8___8 41,656.88 41,470.84 86.04 Ciaarette 4 Tobacco 17,340.00 2,005.12 _.— 19,345.12 19,344.53 .59 inner itance & Estate 23,220.00 1,055.80 _,___. 24,275.80 24,272.30 3.50 Used Equipment 1,800.00 50.00 — 1,860.00 1,854.93 5.07 Extra Help 20,000.00 — —- 20,000.00 19,999.63 .37 Tottl $1,047,800.00 $33,402.70 $33,627.70 $1,047,575.00 $1,046,013.06 $ 1,561.94

Tnvel 91,000.00 _.__ 91,000.00 89,201.02 1,798.98 Postaqe & Communication 38,000.00 38,000.00 36,831.29 1,168.71 Municipal Service 600.00 ___ — 600.00 531.87 68.13 Surety Bonds . insurance 3,000.00 -__ — 3,000.00 2,825.01 174.99 Furniture £ F ixtures 10,000.00 2,000.0—0 _.— 12,000.00 11,536.04 463.96 Print ing £ Stat ionery 20,000.00 8,000.00 — 28,000.00 27,991.89 8.M Rentals 5 Leases 2,000.00 2,500.00 — 4,500.00 4,369.00 131.00 Freight, Drayage, Express 2,000.00 700.00 — 2,700.00 2,540.26 159.74 Supplies 156,060.00 5,067.33 — 30,067.33 30.047.3S 19.97 Exchange 25,000.00 — 500.00 146.30 353.70 Construction £ Buildings 1,000.00 _.._ — 1,000.00 999.69 .31 Miscellaneous 15,000.00 6,000.0___0 — 21,000.00 20,931.34 68.66 Motor Vehicle License Plates £ Stamps 75,000.00 .__ 16,000.00 59,000.00 54,779.50 4,220.50 Sales Tax Tokens 25,000.00 — 13,500.00 11,500.00 11,462.92 37.08 Cigarette £ Tobacco Stamps 20,000.00 8,232.67 28,232.67 28,232.67 — ExDense Of Annual Audit 10,000.00 225.00 — 10,225.00 10,050.17 174.83 Refunds 3,000.00 — 3,000.00 — — Grand Total $1,388,900.00 $66,127.70 $66,127.70 $1,388,900.00 $1,378,489.39 $10,410.61

Spec ia1 Account 100,000.00 100,000.00 99,790.23 209.77 2

TABLE 1W APPROPRIATION ACCOUNT, OKLAHOMA TAX COMMISSION, FISCAL YEAR ISH7-US

o Amount Amount Total Appropri-t ion Alloted Alloted 8a 1 .nee Appropriated aO Approor iat ion $1,805,210.00 o Allotment I 451,302.60 >

Allotment 2 461,302.50

A!lotment 3 461,302.50.

Allotment 4 277.478.77

173,823.73 •-a Amount Amount Altoted Encumbered Unencumbered 8

$1,631,386.27 $1,602,422.26 $ 28,964.02 TABLE 45 SUMMARY OF EXPENDITURES BY DIVISIONS OF THE OKLAHOMA TAX COMMISSION

Fisca1 Year 1946-47 Fiscal Year 1947-48 Percent Percent Increase Current Capital Miscel­ Of Current Capital Miscel­ of _ Or Expense Outlay laneous Total Total Expense Outlay laneous Total Decrease Total Headc uarters $ 37,690.89 $ 1,359.29 $ 808.13 $ 39,858.31 2.83 % '.1 37,308.40 $ 1,432.88 $ 307.20 $ 39,048.48 $ 1 .70* o Account ing .70 846.30 1.60 .78 9,627.83 73.63 1,225.65 10,927.1 1 11,643.25 12,491 .15 2.44$ 2,789.69 income 272,566.04 2,777.67 25,292.75 300,636.46 19.97 319,591.80 9,559.26 1,750.40 330,901 .46 20.65 55,557.75 oCO Corporation License 10,201.00 '37.68 10,338.68 .74 11,758.99 46.2.64 12,231.63 .76 2,030.63 Inner itance J Estate 29,030.30 873.47 8.54 29,912.31 2.18 33,686.87 1,122.01 136.9—9 34,944.87 2.18 5,041.10 Gross prod uct ion 29,112.23 220.75 314.86 29,647.84 2.13 25,440.32 847.00 1,663.26 27,950.58 1.74 1,382.40* O Motor Fuel 172,023.43 74.50 35,559.60 207,657.53 12.49 204,933.79 2,832.03 346.04 £08,111.86 13.00 36,013.93 •*( Consumers-Sales 66,181.46 445.61 28,395.05 95,022.12 5.66 77,041 .42 1,445.57 1,497.43 79,984.42 4.99 1,894.43 > Beverage 29,400.77 257.61 135.47 29,793.85 2.15 37,412.69 1,477.91 31.10 38,921.70 2.43 9,263.32 C igarette & Tobacco 26,796.52 616.83 28,680.75 55,094.10 3.96 32,934.68 1,111.76 33,221.25 67,267.69 4.20 12,621.67 Used Eouipment 1,898.67 :49 1,899.06 .14 1,898.57* s Ad Valorem 26,471.81 195.0—0 3.11 26,669.92 1.93 31,379.33 1,695.2—6 289.00 33,363.5—9 2.08 6,696.78 3 Legal 27,897.88 106.72 354.23 28,358.83 2.04 28,205.96 1,486.04 79.79 29,771.79 1.86 1,767.19 S Tabutat ing 46,208-18 1,989.63 596.26 47,794-07 3.42 62,150.86 1,906.70 64,057.56 4.00 16,859.75 H_ Mail 35,061.83 466.11 1,643.82 37,171.76 2.58 42,854.18 1,206.40 31.5—6 44,092.14 2.75 8,564.20 _rf Genera 1 Enforcement 191,459.82 19.60 480.62 191,960.04 13.89 179,708.65 399.52 284.41 180,392.68 11.26 11,086.84* s> Suoply & Duplicat ing 48,246.57 250.48 4,517.04 53,014.09 3.52 60,379.01 6,948.69 811.59 58,139.19 3.63 9,642.14 H_ l-H Research 23,134.30 1,135.77 427.73 24,697.80 1.76 29,164.26 1,875.57 31,039.83 1 .94 6,769.76 Q Cash ier 24,074.17 462.80 689.93 25,226.90 1.78 24,342.05 791.92 12.0—0 25,145.97 1.56 609.00 Motor Vehicle 136,345.17 1,210.26 64,993.61 202,549.04 13.95 160,479.02 4,202.26 66,381.51 221,062.79 13.80 28,727.86 a: Extra Help 19,999.63 ... — 19,999.63 1.45 6,303.96 — — 6,303.96 .39 13,695.67* State Examiner — — 10,050.17 10,050.17 .73 — 30.25 11,744.27 11,774.52 .73 1,724.35 Micro-F i1m — _ — — 25,301.08 2.50 25,303.58 1.57 25,303.58 Special indemnity — — — .2,713.50 — 2,713.50 .17 2,713.50 Maintenance — — — — — 17,407.41 — 17,407.41 1 .09 17,407.41

Total $1,261,428.40 $12,635.73 $204,315.49 $1,478,279.62 100.00$ $1,442,160.48 $41,679.87 $118,591.90 $1,602,422.25 100.00$ $223,932.86

Percent of Total 100.000$ 90.00 2.60 7.40 100.000$

O CJI S

TABLE 46 CURRENT OPERATING EXPENSE, 1946-47 BY DIVISIONS OF THE OKLAHOMA TAX COMMISSION

Exchange Postage Bonds Printing Rentals Freight and and and and and and Municipal Miscel- Dl V IS I ON Communications Insurance Stationery Leases Orayage Supplies Service laneous Total o Headquarters $ 28,285.03 $ 1,427.21 1,112.93 $1,004.80 $ 2,708.00 $ $ 6.50 $ 1,099.06 $ $ 2,049.33 37,590.89 u\ Accounting 8,988, 87 93.93 18.77 78.02 254.36 193.88 9,527.83 ri Income 239,323. 23 9,311.38 4,968.86 82.00 8.581.63 1,572.00 289.10 6,549.28 3,870.55 272,568.04 Corporation License 9,013, 32 363.86 407.17 7.10 49.35 243.88 116.32 10,201.00 o Inheritance _ Estate 24,272, 30 3,282.74 874.56 16.47 230.43 8.40 232.35 313.05 29,030.30 Gross Production 27,458, 96 462.27 311.24 13.74 77.18 6.52 436.97 355.35 29,112.23 > Motor Fuel 138,938. 28 15,682.12 5,337.18 121.04 4,748.62 345.00 335.74 4,530.28 412.72 1,572.45 172,023.43 Consumers 55,880, 90 14.70 2,583.85 50.21 3.626.64 485.49 2,522.07 1,017.50 66,181.46 Beverage 15,971, 26 10,720.18 828.64 38.80 146.00 1.90 293.18 401.81 29,400.77 Cigarette _ Tobacco 19,344, 53 3,322.04 1,918.92 11.06 472.55 3.69 344.31 379.42 25,796.52 Used Equipment 1,854, 93 23.44 20.20 1,898.57 Ad Valorem 19,684, 19 4,997.99 526.84 5.86 118.60 28.02 525.17 585.34 25,471.81 Legal 24,912, 18 554.17 519.44 411.05 1.60 395.54 1,103.90 27,897.88 Tabulating 41,470, 64 151.84 61.23 722.38 462.65 2,339.44 45,208.18 Mall 21,709, 95 11,984.19 124.81 254.73 1.00 646.94 361.21 35,061.83 General Enforcement 147,318, 30 37,715.71 1,469.37 834.24 89.92 2,452.00 105.28 651.70 265.45 557.85 .191,459.82 Supply _ DuplIcatlng 41,065. 46 253.91 12.94 160.98 41.79 5,772.08 939.41 48,246.57 § Research _ Statistics 16,127, 87 146.05 1,323.69 3,612.64 27.79 803.31 1,092.95 23,134.30 Cashier 21,017, 30 69.67 437.89 349.39 1,009.55 1,190.37 24,074.17 Motor Vehicle 122,378, 73 1,210.60 2,273.99 45.28 4,197.73 475.06 3,274.68 2,491.10 136,345.17 Extra Help 19,999, 19,999.53

TOTAL $1,046,013.06 $89,201.02 $ 36,831.29 $2,825.01 $27,991.89 $4,389.00 $2,540.26 $30,047.36 $ 878.17 $20,931.34 $1,261,426.40

Percent of Total 82.92$ 7.07$ 2.92$ .22$ 2.22$ .35$ .20$ 2.39$ .05$ 1.66$ 100.00$. TABLE 47 CURRENT OPERATING EXPENSE 1947-48 BY DIVISIONS OF THE OKLAHOMA TAX COMMISSION

Postage And Bonds Print ing Renta Is Freight, Heat, Light, Communi­ And And And Express Powe r, Divis ion Salaries Travel cation Insurance Stationery Leases Parcel post Supplies Gas Total

Headquarters $ 30,213.26 $ 2,316.56 $ 1,369.78 $ 750.00 $ 127.00 $ 2.46 $ 4.08 $ 2,525.26 $ $ 37,308.40 Accounting 10,197.90 — 130.32 40.50 — 275.06 — 999.47 — 11,643.25 Income o 264,164.82 7,361.87 5,223.39 195.75 135.65 13,599.32 408.20 38,502.80 — 319,591.80 Corporation License o 9,980.00 773.11 437.04 13.50 — 3.32 ... 562.02 -__ 11,768.99 3 Inheritance _ Estate 26,837.56 4,633.08 757.33 40.50 251.70 4.70 14.41 1,146.59 — 33,685.87 " Gross Production 23,547.11 700.28 296.41 40.50 — 2.04 114.18 739.80 — 25,440.32 Motor Fuel o 144,763.02 22,534.49 5,863.25 317.25 216.80 10,477.31 459.37 19,865.58 43! i.72 204,933.79 *. Consumers 55,063.03 ... 2,339.66 33.75 — 4,196.98 492.22 14,916.78 — 77,041.42 > Beverage 22,490.42 12,944.99 883.03 108.00 — 4.49 ... 981.76 — 37,412.69 Cigarette And Tobacco 24,637.03 5,258.13 1,968.85 27.00 — 17.69 7.82 1,018.16 —- 32,934.68 AdValorem 23,775.48 4,742.50 534.90 27.00 332.35 2.11 17.90 1,947.09 31,379.33 pj Legal 24,296.64 484.23 617.07 — 30.00 1.28 .65 2,776.09 28,205.96 2» Tabulating 60,574.54 — 195.35 19.01 418.19 943.77 — 62,150.86 5 Mail 24,819.37 — 16,629.26 283.50 — 1.35 — 1,120.70 — 42,854.18 2 General Enforcement 138,047.43 36,535.16 1,300.97 688.50 2,689.08 119.02 240.01 8f i.48 179,708.66 W Supply And Duplicating 42,792.06 — 261.00 27.00 .... .01 720.52 6,578.42 — 50,379.01 > Research 18,589.79 845.46 1,636.48 — ... 26.94 — 8,065.69 —. . 29,164.26 Cashier 21,429.04 62.72 553.50 715.07 1 .46 1,580.26 24,342.05 Motor Vehicle 129,018.77 1,765.69 2,180.20 135.00 244.30 439.71 274.67 16,420.68 — 150,479.02 Extra Help 6,303.96 — — — — — — 6,303.96 8 Micro-Film 25,301.08 — — — — — 25,301.08 Special Indemnity 2,700.00 13.50 — — --- ... 2,713.50 Ma intenance 17,312.91 — 94.50 — — — — 17,407.41

Total $1,136,855.22 $100,895.55 $ 42,687.01 $3 ,389.26 $ 1,337.80 $32,477.93 $ 3,052.69 $120,929.83 $ 52E .20 $1,442,150.48

Percent of Total 78.83 6.99 2.96 .24 .09 2.25 .21 8.39 .04 100.00$

o -a O OO

TABLE 48 CAPITAL OUTLAY AND MISCELLANEOUS EXPENSE IS46-47

Capital Outlay Miscellaneous Furniture Bui Id ing And And License Sales Tax C igarette Annual Spec ial 0 iv is ion Fixtures Construct ion Total plates Tokens Stamps Audit Account

Headquarters $ 1,134.89 $ 224.40 $ 1,359.29 808.13 $ 808.13 o Account ing 66.66 6.97 73.63 1,225.65 1,225.65 Income 2,719.80 57.87 2,777.57 25,292.75 25,292.75 Corporation License 137.68 137.68 8 Inheritance & Estate 873.47 873.47 8.54 8.54 ri Gross Production 220.75 220.75 314.86 314.86 Motor Fuel 74.50 74.50 35,559.60 35,559.60 o Consummers-Sale 445.61 445.61 16,932.13 28,395.05 > Beverage 249.11 8.50 267.61 135.47 135.47 Cigarette & Tobacco 608.33 8.50 616.83 448.08 28,680.76 Used Equipment .49 • 49 Ad Valorem 195.00 -V-- 1.95.00 3.11 3.11 Legal 27.75 78.97 106.72 354.23 354.23 Tabulating 1,394.40 595.23 1,989.63 596.26 596.26 Mail 466.11 466.11 1,643.82 1,643.82 t General Enforcement 19.60 19.60 480.62 480.62 Supply _ Duplicating 250.48 250.48 4,517.04 4,517.04 Research 1,116.52 1,135.77 427.73 427.73 Cashier 462.80 462.80 689.93 689.93 1 Motor Vehicle 1,210.26 1,210.26 10,214.11 64,993.61 State Examiner 10.050.17 10.050.17

Total $11,536.04 $ 999.69 $12,535.73 $54,779.50 $11,462.92 $28,232.67 $10,050.17 $ 99,790.23 $204,315.49

Percent Of Total 92.03 7.97 100.00$ TABLE 49 CAPITAL OUTLAY AND MISCELLANEOUS EXPENSE, 1947-48.

Capital Outlay Misce 1 laneous Furn iture Other And License Sales Ta> Cigarette Annua I Miscellaneous Fixtures Total plates Tokens Stamps Audit Items o Headquarters $ 1,432.88 $ 1,432.88 307.20 $ 307 .20 Account inq 846.30 846.30 1.60 1 .60 9, Income 9,559.26 9,559.26 1,750.40 1 ,760.40 5 Cornorat ion License 462.64 462.64 ... [nher itance & Estate 1,122.01 1,122.01 136.99 136 .99 •»o_ Gross production 847.00 847.00 1,663.26 1,55 3 .26 > Motor Fuel 2,832.03 2,832.03 346.04 - .0 .04 Consumers 1,445.57 1,445.5? 525.43 1,49 / .43 » Beverage 1,477.91 1,477.91 31.10 31 .10 ,221 .25 a Cigarette & Tobacco 1,111.76 1,111.76 32,915.00 306.25 33 2 Advalorem 1,695.26 1,695.26 289.00 289 .00 _n Legal 1,486.04 1,486.04 79.79 79 .79 ri Tabu .at ing 1,906.70 1,906.70 Mail 1,206.40 1,206.40 31.56 31 .66 g General Enforcement 399.52 399.52 284.41 284 .41 H Simply and Duplicating 6,948.69 5,948.59 811.69 KM .59 Research 1,875.57 1,875.57 Qa Cashier 791.92 791.92 12.00 12 .00 a: Motor Vehicle 4,202.26 4,202.26 1,073.19 66 ,381 .51 State Examiner 30.25 30.25 11,744.27 II ,744 .27 Micro-Film 2 .50 Ma intenance

Total $41,679.87 $41,679.87 $65,308.32 $ 972.00 $32,915.00 $11,744.27 7,552.31 $118 ,591 .90

Percent Of Total 100.00$

o CO TABLE 50 WITHHOLDING TAX ACCOUNT, OKLAHOMA TAX COMMISSION JULY 1, 1946 TO JUNE 30. 1948

Tax Salary Paid Commiss ion Annual Warrants Amount Collector Balance Year Month Employees Audit Total Issued Withheld Int. Rev. 6-30-48

1946 July $ 87,436.94 $ 799.98 $ 88,236.92 $ 80,719.86 $ 7,517.06 $ 7,517.06 $ 1946 August 83,879.27 799.98 84,679.25 77,504.79 7,174.46 7,174.46 _-_ 1946 September 85,530.86 799.98 86,330.84 78,857.48 7,473.36 7,473.36 ... 1946 October 86,214.53 799.98 87,014.51 79,267.94 7,746.57 7,746.57 _-_ 1946 November 85,368.46 799.98 86,168.44 78,563.11 7,605.33 7,605.33 — 1946 December 87,243.24 966.64 88,209.88 80,586.85 7,523.03 7,623.03 -I- 1947 January 85,494.79 799.98 86,294.77 78,594.66 7,700.11 7,70O.|| ... 1947 February 87,015.81 799.98 87,816.79 79,932.51 7,884.28 7,884.28 — 1947 March 89,626.54 799.98 90,426.52 82,341.87 8,084.65 8,084.66 ... 1947 April 89,019.41 799.98 89,819.39 81,757.69 8,061.70 8,061.70 1947 May 89,495.51 799.98 90,295.49 82,237.74 8,067.75 8,057.75 1947 June 89,686.70 799.98 90,486.68 82,421.33 8,065.35 8,065.35 1947 July 92,837.91 925.00 93,762.91 85,074.71 8,688.20 8,688.20 — 1947 August 94,032.29 925.00 94,957.29 86,211.24 8,746.05 8,746.05 1947 September 92,564.11 925.00 93,489.11 84,936.81 8,552.30 8,562.30 ... 1947 October 92,266.41 925.00 93, 191 .41 84,633.81 8,557.60 8,557.60 ... 1947 November 91,509.31 975.00 92,484.31 83,969.01 8,615.30 8,515.30 ... 1947 December 94,767.91 975.00 95,742.91 86,891.61 8,851 .30 8,851.30 — 1948 January 95,005.28 975.00 95,980.28 87,031.18 8,949.10 8,949.10 — 1948 February 97,713.14 976.00 98,688.14 89,466.24 9,221.90 9,221.90 — 1948 March 97,419.10 975.00 98,394.10 89,218.60 9,175.50 9,175.00 — 1948 April 96,351.04 975.00 97,326.04 88,088.94 9,237.10 ... 9 ,237.10 1948 May 95,740.77 975.00 96,715.77 90,469.57 6,246.20 — 6 ,246.20 1948 June 96,647.95 976.00 97,622.95 91,253.45 6,369.50 — 6 369.50

Total $2,182,868.28 $21,266.42 $2,204,134.70 $2,010,031 .00 $194,103.70 $172,250.90 $21 ,852.80 PROPERTY TAX ADMINISTRATION 111

PROPERTY TAX ADMINISTRATION

CHAPTER THREE 112 PROPERTY TAX ADMINISTRATION

PROPERTY TAX ADMINISTRATION,

Taxation of real and personal property in the State of Oklahoma continues to be the only source of taxation forming the major source of revenue for local units of government. As the assessment of this property goes, so goes the revenue for those units. In a form of taxation of this kind where the levies for operating purposes is limited to a fixed amount of mills, assessment of properties against which these levies are made is the final determination of the revenue available each year for the financing of the budgets from which the expenditures are made for the functioning of those units.

While the State of Oklahoma derives no current revenue from this source of taxation, the sharing of state taxes with those local units, and the assist­ ance given the common schools of the State from State funds, makes this source of taxation one of the functions of the State Board of Equalization so far as assessment of those properties are determined. In order for the State Board to properly perform the duties imposed by Statute and the State Constitution, details of checking the assessments and determining equalization of the same has been made a part of the functions of the Oklahoma Tax Commission.

The advalorem tax division of the Oklahoma Tax Commission is the work­ ing part of the Commission in property tax assessment and makes its report to the Commission for recommendation to the State Board of | Equalization.

For the past few years, recommendations of the Commission have been adopted by the State Board of Equalization as their assessments of Public Service Corporations, whose original assessments are determined by that Board. Returns are made to the Oklahoma Tax Commission, and after hearings before the Commission of any increases or changes in the re­ turns, recommendations are made to the State Board. No appeals from the Board's assessment have been made in the last four years and there are no appeals or protests pending at this time. The Board andCommission now have the good will of these taxpayers.

The results of these assessments for the past four years have been as follows:

Tax Year Company Commission State Board Assessment Renditions Recommendation A ssessment over Rendition

1945 $225,064,396.35 $326,545,022.00 $326,545,022.00 $101,480,625.65 1946 226,788,990.43 330,730,364.00 330,730,364.00 103,941,373.57 1947 232,932,112.73 340,662,430.00 340,662,430.00 107,730,317.27 PROPERTY TAX ADMINISTRATION 113

1948 243,877,560.90 356,789,697.00 356,789,697.00 112,912,136.10 Thus can be seen the importance of having a working force for the assist­ ance of the State Board of Equalization. This is a Constitutional Board composed of elected State Officials but does not have sufficient office force and employees to properly check these returns and make physical check of properties. This, the Oklahoma Tax Commission through the Advalorem Tax Division, does and the results are as shown above.

In Table No. 51 will be found the distribution of these assessments for the years 1947 and 1948 to the seventy-seven counties of the State. Table No. 52 contains the assessment of each type of class of Public Service Assessments by company. The assessment of each railroad by line and class will be found in Table No. 53. 1 Advalorem assessments in the State of Oklahoma may be properly divided into two classes, one assessed by the State Board of Equalization and one locally assessed by the local assessing officers and equalized by the State Board of Equalization. -"

In this equalization of local assessments, the Oklahoma Tax Commission does the detail work for the Board and makes recommendations to that Board for such equalization.

These assessments are the ones which the local individual taxpayer be­ comes conscious of the equality or inequality of the assessment between individuals.

The process of these assessments was not changed by the Legislature of 1947 except as to a few details. Assessment of real property is now made each year instead of every two years, and the County Assessor now has the right of appeal from the local Board of Equalization. Other admin­ istrative changes were made as to the assessing of properties and the making of local budgets. Local budget making bodies are required to provide sufficient funds for the proper assessing of real and personal property. Too many times, the failure to have sufficient funds has resulted in unequal assessments and inadequate assessments. This is always a controversial question as to what constitutes sufficient funds and often times local units are unable, because of insufficient funds, to properly provide such officers with appropriations with which to make these assess­ ments.

The individual is required to render his assessment to the local officers. This is the start of equal or unequal assessments. The County Assessor may make his recommendations to the local Board of Equalization where the individual is given a hearing from which an appeal may now be had by the individual or the assessing officer. These hearings are held as to 114 PROPERTY TAX ADMINISTRATION

CHART 8

THE PROCESS OF ASSESSMENT AND EQUALIZATION IN OKLAHOMA

SUPREME COURT

^L»_

STATE BOARD OF EQUALIZATION

I. ASSESSES PUBLIC CORPORATIONS 2. EQUALIZES COUNTY VALUATIONS

OKLAHOMA TAX COMMISSION RECOMMENDS TO STATE BOARD OF EQUALIZATION: DISTRICT I. VALUATION OF PUBLIC COURT SERVICE CORPORATIONS Z.EQUAIZED VALUATIONS OF COUNTY ASSESSMENTS

COUNTY BOARD OF EQUALIZATION EQUALIZE LOCAL ASSESSMENTS BY CLASSES OF PROPERTY TRANSMITS ABSTRACT TO STATE TAX COMMISSION

COUNTY ASSESSOR TRANSMITS ORIGINAL AS­ SESSMENTS WITH RECOM­ MENDATIONS TO COUNTY BOARD OF EQUALIZATION PROPERT Y TAX ADMINISTRATION 115 individual assessments and it is here that the individual is given his opportunity to have his day in court. Failure to appear when notified forfeits that right as all other hearings and findings are by class of prop­ erty only.

After the local Board has completed their findings and made their assess­ ments, a report is then filed with the Oklahoma Tax Commission showing the total assessments of real and personal property by classes only. Con­ sideration of these assessments then ceases as to individuals and the class of the property is the only consideration then given to these assessments.

Equalization of such classes among the various counties is then the duty of the State Board of Equalization upon recommendations and findings of the Oklahoma Tax Commission. The record of the State Board for the past four years is as follows:

Tax Year Real Personal Property Property Total Increase

1945 $840,510,985 $224,182,014 $1,064,692,999

1946 853,754,559 239,031,540 1,092,786,099 $ 28,093,1.

1947 936,152,987 277,275,166 1,213,428,153 120,642,054

1948 976,865,360 314,939,645 1,291,805,005 78,376,852 The largest increase is found in the year 1947. Sharing in these increases are both the real property and the personal property. The increases for the four years are divided as follows:

Tax Year Real Personal Property Property Total

1946 $ 13,243,574 $ 14,849,526 $ 28,093,100

1947 82,754,559 38,243,626 120,642,054

1948 40,712,373 37,664,479 78,376,852 Taking into consideration all property assessed for advalorem taxation, the total increases through the year 1948 over the assessments for the year 1945, show:

Tax Year Public Local Per Cent Service Assessments Total Increase

1946 $ 4,185,342 $ 28,093,100 $ 32,278,442 2.32%

1947 9,932,066 120,642,054 130,574,120 9.17 116 PROPERTY TAX ADMINISTRATION

1948 16,127,267 78,376,852 94,504,119 6.08

Total $30,244,675 $227,112,006 $257,356,681 18.50

The percent of increase of 1948 assessments over 1945 is 18.50%. T_ Public Service assessments bear 11.75% of this increase while the loc; assessments show 88.25% of the increase. Of the 18.50% increase fc the period, the Public Service share is 2.17% and the local assessmenl share is 16.33%.

Of the total assessments for the four years, the percent shared in thi total by the various classes of assessments will be found in Table No. 5! These percentages are:

Tax Year Public Real Personal Service Property Property Total

1945 23.48% 60.41% 16.11% 100.00% 1946 23.23 59.98 16.79 100.00 1947 21.92 60.24 17.84 100.00 1948 21.65 59.25 19.10 100.00

The share borne by the personal property assessments are thus on the ir crease, having increased from 16.11% in 1945 to 19.19% in 1948.

Assessments by counties for the four years are as follows:

County 1945 1946 1947 1948

Adair $ 3,975,624 $ 4,113,611 $ 4,502,100 $ 4,887,096 Alfalfa 18,238,990 18,223,313 19,899,580 20,954,419 Atoka 5,873,617 6,039,032 6,521,918 6,907,416 Beaver 13,775,059 13,808,716 15,539,143 16,407,345 Beckham 13,422,706 13,576,856 14,580,371 15,380,477 Blaine 14,238,090 14,101,771* 14,729,312 15,588,136 Bryan 12,602,291 13,150,700 13,911,622 15,134,803 Caddo 17,943,584 18,559,231 20,991,789 21,755,819 Canadian 20,908,070 21,075,676 21,461,938 23,408,473 Carter 18,582,018 18,761,300 19,945,465 21,287,571 Cherokee 4,353,331 4,408,438 4,783,533 5,548,872 Choctaw 6,704,139 6,751,096 6,458,973* 7,531,228 Cimarron' 7,278,772 7,348,861 9,553,755 10,330,048 Cleveland 14,914,653 15,359,254 16,221,601 17,451,571 Coal 4,133,989 4,097,156* 4,445,309 4,976,539 Comanche 18,249,172 18,371,911 20,135,036 21,413,625 Cotton 6,190,267 6,327,698 6,649,646 7,064,647 Craig 12,895,929 13,035,134 13,698,393 14,628,591 Creek 23,491,132 23,520,744 25,839,574 26,700,917 Custer 16,154,553 16,121,375* 16,897,963 17,486,070 Delaware 4,949,820 5,139,165 5,783,582 6,915,466 Dewey 7,381,813 7,448,908 8,304,824 8,286,569* PROPERTY TAX ADMINISTRATION 117

CHART 9

THE PROCESS OF DETERMINING TAX RATES FOR LOCAL UNITS OF GOVERNMENT

SUPREME COURT APPEALS FROM TAX COURT DECISIONS FINAL MANDATES FILED WITH STATE AUDITOR

STATE AUDITOR COURT OF TAX REVIEW CLERK OF COURT RE­ HEARS PROTESTS OF TAX PAYERS, CEIVES BUDGETS, DETERMINES CORRECTNESS OF FILES BUDGETS FOR PROTEST, INSPECTION, PREPAFtES RULES OF PROCEDURE CERTIFIES FINAL LEVIES, PRERARES TRANSCRIPTS

COUNTY CLERK COUNTY EXCISE BOARD ALLOCATES IS MILL LEVY, 1 CHECKS BUDGETS FOR CORRECTNESS, SECRETARY OF BOARD, ELIMINATE ILLEGAL ITEMS, GIVES NOTICE OF LEVIES, DETERMINES LEVIES, TRANSMITS BUDGET TO STATE AUDITOR REDUCES BUDGETS TO INCOME

COUNTY ASSESSOR RECEIVES CERTIFIED ASSESS­ MENTS FROM STATE BOARD OF EQUALIZATION TRANSMITS VALUES TO COUNTY EXCISE BOARD

I. THE STATUTES REQUIRE THE COUNTY CLERK, COUNTY ASSESSOR AND COUNTY TREASURER TO CORRECT THEIR RECORDS \0 CONFORM TO THE COURTS DECISION 118 PROPERTY TAX ADMINISTRATION

Ellis 10,204,585 10,330,639 10,511,519 10,885,073 Garfield 43,181,477 45,305,895 53,731,330 55,717,280 Garvin 15,246,110 15,790,314 17,141,223 19,581,021 Grady 23,428,654 23,775,192 25,557,759 26,439,264 Grant 20,479,041 20,532,130 21,836,225 22,221,339 Greer 7,426,758 7,544,175 7,779,555 8,398,749 Harmon 5,688,084 5,730,065 5,929,970 6,065,361 Harper 6,832,889 6,982,834 7,514,405 8,047,709 Haskell 4,128,191 4,157,835 4,429,171 4,725,310 Hughes 10,677,102 10,712,680 12,920,932 13,168,315 Jackson 12,875,845 12,879,252 13,870,312 14,755,574 Jefferson 9,061,394 9,388,824 9,636,408 10,237,263 Johnston 5,460,424 5,709,091 5,851,996 6,005,413 Kay 46,830,081 47,414,191 49,590,736 53,989,707 Kingfisher 16,226,347 16,571,289 18,814,623 19,418,781 Kiowa 15,905,666 16,211,575 16,969,054 17,777,865 Latimer 3,943,258 4,058,474 4,360,833 4,640,811 Leflore 11,924,403 11,762,164* 13,498,209 14,533,082 Lincoln 17,165,000 17,212,142 17,976,141 18,856,771 Logan 17,951,264 18,235,823 19,277,510 19,905,788 Love 4,545,219 4,630,628 5,009,908 5,124,506 McClain 8,426,017 8,886,220 9,495,484 10,009,413 McCurtain 7,086,673 7,336,790 7,796,358 9,034,498 Mcintosh 7,768,928 7,741,703* 7,890,255 8,059,959 Major 10,372,575 10,265,779* 10,275,423 10,630,015 Marshall 4,261,360 4,373,571 4,769,778 5,133,879 Mayes 9,240,351 9,379,475 10,140,921 10,540,639 Murray 6,032,950 6,273,580 6,852,033 7,619,338 Muskogee 35,386,602 36,848,689 39,651,212 41,615,862 Noble 13,505,309 13,873,439 18,337,252 18,650,438 Nowata 8,993,956 9,251,819 9,576,123 10,126,283 Okfuskee 10,487,859 10,348,265* 10,639,307 11,048,635 Oklahoma 177,886,605 184,642,183 216,367,527 231,696,486 Okmulgee 21,949,661 22,461,413 24,092,170 24,736,609 Osage 31,951,562 31,364,816* 37,150,680 38,304,981 Ottawa 16,229,798 16,910,358 18,069,050 19,836,329 Pawnee 10,515,821 10,412,405* 10,817,959 11,238,983 Payne 22,541,205 23,462,957 25,845,910 29,429,378 Pittsburg 16,562,629 16,606,372 18,360,019 18,880,855 Pontotoc 17,460,570 18,043,280 19,291,585 19,776,852 Pottawato__ie24,825,940 25,073,785 26,306,981 26,647,924 Pushmataha 5,177,652 5,209,588 6,091,907 6,093,670 Roger Mills 6,533,599 6,531,107* 6,481,138* 7,096,525 Rogers 13,520,026 13,673,130 14,122,737 14,689,959 Seminole 21,740,211 21,617,731* 23,744,988 23,117,331* Sequoyah 5,614,249 5,895,645 6,010,281 6,465,992 Stephens 15,146,139 15,798,940 17,547,219 19,242,396 Texas 20,330,471 21,812,886 23,151,761 26,567,373 Tillman 15,652,458 15,765,632 16,366,911 16,821,151 Tulsa 171,613,651 179,520,152 193,012,911 207,625,266 Wagoner 9,377,890 9,374,434* 9,869,684 9,949,165 PROPERTY TAX ADMINISTRATION 119

Washington 22,452,603 23,445,464 24,479,025 26,075,904 Washita 15,121,125 15,045,387* 15,329,775 15,760,733 Woods 17,362,147 17,222,558* 18,252,903 18,599,927 Woodward 14,670,018 14,771,752 14,840,070 16,931,274 A number of these Counties show a decrease for some of the years shown. The first county is Alfalfa which shows a decrease in these assessments for the year 1946 over 1945. The decrease will be found in the following assessments: Public Service shows to be $2,944,630 for 1945 while 1946 shows $2,965,971, for an increase of $21,341: Real Property shows to be $12,584,480 while 1946 shows $12,664,782 for an increase of $80,302: Personal Property shows an assessment for 1945 of $2,709,880 while for 1946 it is $2,592,560 for a decrease of $117,320. This makes a net decrease of $15,677 in total assessments, all from personal property assessments.

Blaine County shows a loss in total assessments for the year 1946 over 1945 of $136,319. Public Service shows an increase of $1,603, Real Property a decrease of $54,572, and Personal Property a decrease of $83,350. This makes a net decrease of $136,319 from Real and Personal Property assessments.

Choctaw County shows a net decrease for the year 1947 over 1946 of $292,123. This decrease will be found in Real Property assessments which shows a decrease of $310,439, reduced by the increase in Personal Property Assessments of $11,781 and in Public Service Assessments of $6,535. It might be well to caU attention to the Real Property Assessments for the year 1946. These assessments are identical in amounts to the same assessments for the year 1945. No increase or decrease is shown in the value of farm lands or town lots, or the improvements thereon for the year 1946. As the real property was not assessed for the year 1946, it would seem that no improvements were added to any of the town lots or farm lands during the year 1945 in this county.

Coal County shows a decrease for the year 1946 of $36,833. Increases are shown in the Assessments for Real Property of $24,326, and in Public Service Assessments of $12,990 while Personal Property Assessments show a decrease of $74,149.00.

Custer County also shows a decrease for 1946, that net decrease being $33,178. This decrease is" found in the Personal Property Assessments which show to be $100,329. Increase in the Real Property Assessments of $65,362, and in the Public Service Assessments of $1,789 reduced the net decrease to the amount shown.

Dewey County shows a net decrease for the year 1948 over 1947 of $18,255, found in the Personal Property assessments which shows a decrease of $82,400. This amount is reduced to the net decrease shown, by the in­ creases in the Real Property Assessments of $28,027 and in the Public Service Assessments of $36,118.00. 120 PROPERTY TAX ADMINISTRATION

Leflore County shows a net decrease of $162,239 for the year 1946. Real Property alone shows an increase for this year, of $104,429. Personal Property and Public Service both show decreases for this year, the former being $188,547 and the latter $78,121.

Mcintosh is the next county showing a decrease for 1946, that decrease being $27,225. This is also found in the Personal Property Assessments which shows a decrease of $57,017. This decrease is reduced by the increases in Real Property of $2,276, and in the Public Service Assess­ ments of $27,516.00.

Major County also shows a decrease for the year 1946. That decrease is $106,796. This decrease is found in both Real and Personal Property Assessments, the former for $76,291, and the latter for $36,105. Public Service shows an increase of $5,600.

Okfuskee County shows a decrease for the year 1946 of $139,594. This is also found in the Personal Property Assessments which shows a de­ crease of $158,087, while Real Property shows an increase of $7,778, and Public Service an increase of $16,715. Osage County shows a decrease of $586,746 for the year 1946. This de­ crease is also found in the assessments for Personal Property, being $750,416. Real Property shows an increase of $79,563, and Public Ser­ vice, $84,107.

Pawnee County shows a decrease for 1946 of $103,416, that decrease being found in Personal Property which shows a decrease of $126,989, reduced by the increases in Real Property of $15,699, and in Public Service with $7,874.

Roger Mills County shows a decrease in each of the years 1946 and 1947, the 1946 decrease being $2,492, and 1947 being $49,969. The decrease for the year 1946 will be found in the assessments for Personal Property and Public Service. Personal Property shows a de­ crease of $42,582, and Public Service a decrease of $19,764. Real pro­ perty shows an increase of $59,854.

For the year 1947 this decrease is found in both Personal Property Assess­ ments and Public Service Assessments, Personal Property with $97,923, and Public Service with $1,675. Real Property shows an increase of $49,629. Thus for both years, this County shows a loss in personal pro­ perty and public service assessments.

Seminole County also shows a decrease for two years, 1946 and 1948, $122,480 for 1946 and $627,657 for 1948. For 1946, Real Property shows an increase of $242,125, Public Service an increase of $51,238,and Personal Property a decrease of $415,843. PROPERTY TAX ADMINISTRATION 121

For 1948, Personal Property shows a decrease of $556,205, Public Service a decrease of $215,632, and Real Property an increase of $ 144,180. Wagoner County shows a decrease of $3,456 for 1946, found in the decrease in Public Service Assessments of $33,952. Real Property shows an in­ crease of $7,016, and Personal Property an increase of $23,480. Washita County shows a decrease for 1946, that decrease being $75,738. Personal Property shows a decrease of $145,014, while increases of $62,796 is shown by Real Property and $6,480 by the Public Service Assessments.

Woods County also shows a decrease for 1946, of $139,589. Increases are shown by Real Property of $87,692, and Public Service of $45,643. The decrease is found in Personal Property which shows $272,924.00. Thus a majority of the decreases shown by the counties for the four years will be found in the personal property assessments. Trend in the classes of property contained in these assessments for the four years is as follows:

Assessment: 1945 1946 1947 1948 Public Service: Express Companies $ 440,000 $ 440,000 $ 440,000 $ 440,000 Electric Light, Heat, Water, Power and Gas Co. 80,626,042 82,054,333 85,666,937 92,191,844 Oil and Gas Pipe Line Co., and Gas Transmission Co. 74,342,779 75,548,273 77,396,828 81,058,770 Street and Interurban Railway Companies 1,612,072 1,241,607 1,058,455 566,367 Sleeping Car Companies 620,000 177,685 170,866 226,411 Telephone Companies 31,586,530 32,616,569 35,333,485 39,861,782 Telegraph Companies 1,693,726 1,350,000 1,154,006 902,635 Toll Bridges 6,050 6,655 6,655 6,655 Air Line Companies 41,200 64,900 901,135 1,117,345 Railroad Companies 135,576,623 137,230,342 138,534,063 140,417,888 Total 326,545,022 330,730,364 340,662,430 356,789,697 Real Property: Farm Lands 352,201,815 352,956,784 370,321,471 372,275,697 Improvements thereon 62,071,420 61,926,539 67,709,562 75,048,966 Value of Town Lots 125,225,599 129,778,436 137,876,816 141,806,962 Improvements thereon 301,012,151 309,092,800 360,245,138 387,733,735 Total 840,510,985 853,754,559 936,152,987 976,865,360 122 PROPERTY TAX ADMINISTRATION

Personal Property: Horses 5,477,841 4,101,236 3,681,589 3,030,327 Mules and Jacks 1,565,120 1,075,353 786,292 544,161 Cattle 54,291,318 50,556,581 51,951,919 55,965,612 Sheep and Goats 484,754 396,911 400,170 377,757 Swine 2,010,174 1,781,815 1,654,955 2,222,609 Poultry and Equipment 1,161,421 1,270,225 1,285,770 1,284,484 Farm Tractors 17,666,193 18,486,139 19,682,753 26,812,359 Farm Implements 12,620,294 13,259,660 14,500,958 17,029,749 Agricultural Products 973,860 640,094 847,236 810,156 Nursery Stocks 39,203 137,085 44,521 44,469 New Automobiles (Stock) 67,387 56,771 191,031 376,242 Dogs 135,108 167,498 214,997 219,135 Household Equipment 32,430,631 38,109,253 43,323,379 47,571,535 Jewelry 392,614 420,934 524,211 674,460 Musical Instruments 1,497,876 1,286,912 1,765,067 1,227,308 Electrical Equipment 538,641 642,035 893,463 1,142,185 Radio Broadcasting Equipment 187,869 195,344 242,440 408,942 Sporting Equipment 204,445 200,488 328,679 454,053 Office Equipment 2,003,615 2,261,623 2,420,324 2,545,004 Professional Libraries 172,470 178,455 220,460 184,570 Abstract Books & Equipment 160,759 170,374 187,023 190,275 Airplanes 161,325 275,455 869,415 937,868 Garage & Filling Station Equipment 1,686,801 2,122,993 2,585,302 3,098,992 Amusement Equipment 950,450 1,046,835 1,247,714 1,426,795 Hotel, Cafe Equipment 1,800,545 1,943,440 2,405,134 2,591,533 Barber & Beauty Shop Equipment 335,194 389,364 588,696 468,436 Compresses & Gins 1,512,818 1,626,492 1,617,242 1,515,074 Contractors Equipment 1,318,421 1,480,725 2,584,880 2,813,807 Improvements on Leased Land 4,127,502 3,965,877 4,330,126 4,593,839 Professional Equipment 775,205 1,027,024 1,236,286 1,245,743 Merchandise Stocks & Fixtures 46,093,426 57,476,628 78,845,150 93,207,136 Property in Warehouses 2,908,088 3,607,434 3,556,126 2,091,178 Crude Oil Stored or on Hand 8,857,185 9,466,987 12,134,894 12,054,934 Crude Oil Tankage 3,608,272 4,011,296 3,585,706 3,044,101 Pipe Lines 4,662,032 4,491,199 5,554,405 6,911,242 Oil Refineries 13,684,558 14,721,773 13,680,277 15,954,725 Gasoline Plaits 4,157,704 4,130,612 4,651,016 5,034,288 Misc. Oil & Gas Property 4,269,897 4,259,780 5,548,775 7,379,415 PROPERTY TAX ADMINISTRATION 123

Glass Plants 1,177,745 1,321,365 1,426,830 1,294,472 Mills & Grain Elevators 1,233,008 1,361,606 1,538,552 1,612,985 Ice Plants 966,061 1,048,720 1,067,354 1,010,900 Cottonseed Mills 498,889 476,377 521,727 528,550 Newspapers, Printing Plants 1,205,341 1,210,834 1,351,580 1,378,963 Brick or Tile Plants 115,835 137,675 163,622 189,398 Bakeries 451,353 590,546 633,002 760,011 Other Manufacturing Plants 8,800,225 10,288,561 11,740,975 12,353,404 Other Personal Property 2,464,399 2,436,628 2,849,043 2,739,159 Valuation Penalties 756,522 978,011 Less Personal Exemptions (27,279,858) (31,279,472 (34,942,422). (35,354,706) Total 224,182,014 239,031,540 277,275,166 314,939,645 Grand Total $1,391,238,021 $1,423,516,463 $1,554,090,583 $1,648,594,702

In the Public Service Assessments, Street and Interurban Railways, Sleep­ ing Car Companies, and Telegraph Companies show a decrease in assess­ ments over the four year period while all others are increasing. Replacement of Motor Vehicle for the Street Car has caused a decrease in these Street and Interurban Railway Assessments, while elimination of some sleeping car services by the railroads show in the decrease in that assessment.

The assessment for toll bridges includes one bridge that has not been removed and is not now in use as a toll'bridge.

Real Property, as should be expected shows increases in all classes of that assessment, having increased a total of $136,354,375 for 1948 over 1945.

In the Personal Property List, Horses, Mules and Jacks, Agricultural Products, Musical Instruments, Property in Warehouses, and Crude Oil Tankage show decreases for the period. For the last two years, 1947 & 1948, penalties have been shown on these assessments, $756,522 for 1947 and $978,011 for 1948.

Exemptions to Personal Property Assessments are a direct reduction to the assessed values. These are granted heads of families and cover mostly Household Equipment and Furniture. The exemptions granted for each year are in excess of the values of these household assessments and cover other items, including livestock, musical and sporting equipment, 124 PROPERTY TAX ADMINISTRATION and other items.

On the other hand, Homestead Exemptions are not a direct reduction to the assessed values and are shown in the assessments for real property. These are exemptions to certain levies only. The State of Oklahoma grants to the owners of real property who are occupants of that property, a total of $1,000 in assessed valuations as a homestead exemption. This exemption applies up to that amount in valuations to all levies made except the sinking fund levies made to retire indebtedness existing at the time these exemptions were adopted. All indebtedness incurred after 1937 are not against these homesteads, as well as levies for current operating purposes.

Since 1937, the total granted exemptions and the value thereof are as follows for the years.

Year Rural Urban Total Number Valuation Number Valuation Number Valuation 1937 65,319 $50,655,476 105,814 $64,522,448 171,133 $115,177,924 1938 67,444 52,450,788 114,030 69,560,055 181,474 122,010,843 1939 71,368 54,657,360 125,549 76,326,747 196,917 130,984,107 1940 76,256 57,962,669 137,008 83,068,975 213,264 141,031,644 1941 81,222 59,886,096 146,277 89,177,728 227,499 149,063,824 1942 85,435 62,542,203 156,427 94,313,883 241,862 156,856,086 1943 86,274 63,551,297 158,826 97,971,291 245,100 161,522,588 1944 86,581 63,119,659 165,062 104,925,428 251,643 168,045,087 1945 88,401 64,617,465 178,729 117,521,376 267,130 182,138,841 1946 92,645 67,203,492 197,224 128,191,473 289,869 195,394,965 1947 96,055 72,017,894 217,555 152,397,239 313,610 224,415,133 1948 98,978 75,920,676 234,793 168,327,592 333,771 244,248,268 Homestead Exemptions are increasing from the first year of 1937, rural having increased from 65,319 to 98,978, and urban increasing from 105,814 to 234,793 for a total in 1948 of 333,771. Valuations exempted have in­ creased from $115,177,924 in 1937 to $244,248,268 in 1948.

The average assessment exempted for the years are:

Year Rural Urban Total 1937 $775.51 $609.77 $673.03 1938 777.69 610.02 672.33 1939 765.85 607.94 665.17 1940 760.11 606.31 661.30 1941 737.31 609.65 655.23 1942 732.04 602.93 648.54 1943 736.62 616.85 659.01 1944 729.02 635.67 667.79 PROPERTY TAX ADMINISTRATION 125

Year Rural Urban Total 1945 $730.96 $657.54 $681.84 1946 725.39 649.98 674.08 1947 749.76 700.50 715.59 1948 767.05 716.92 731.78

The average Rural Exemption for 1948 is less than the first 1937, while the Urban Exemption for 1948 is more than the first year 1937. The average for the total exemption has increased from $673.03 in 1937 to $731.78 in 1948.

Intangible Property forms another basis for assessment in the State of Oklahoma. This assessment is divided into two classes, one bearing a rate of two mills and one bearing a rate of four mills. These are assessed by both the local assessing officers and the State Board of Equalization.

The first year these assessments were made was for the tax year 1940 under the provisions of the 1939 Act, Article 4, Chapter 66, Session Laws of 1939. The assessments for the years for each rate is as follows:

Year Two-Mill Four-Mill Rate Rate Total

1940 $194,443,181 $239,789,435 $434,232,616 1941 181,628,051 221,904,193 403,532,244 1942 190,596,858 213,746,411 404,343,269 1943 230,938,589 179,256,649 410,195,238 1944 255,032,058 184,314,201 439,346,259 1945 277,083,056 183,971,136 461,054,192 1946 320,212,604 201,117,983 521,330,587 1947 352,151,242 210,282,169 562,433,411 1948 395,866,851 242,163,657 638,030,508

Classes of property contained in the above assessments were of the follow­ ing kind. Two Mill Rate:

Year Cash on Bank Drafts Other Cash Money on Annunities Hand etc. Items Deposit & Penalties Total 1940 $3,664,570 $1,245,634 $1,388,321 $188,144,656 $194,443,181 1941 3,552,027 955,322 1,347,743 175,772,959 181,628,051 1942 4,158,754 759,889 1,638,980 184,039,235 190,596,858 1943 4,439,305 607,515 1,341,886 224,549,883 230,938,589 1944 8,776,566 617,429 1,449,705 244,188,358 255,032,058 1945 4,842,639 1,035,119 1,718,166 269,487,132 277,083,056 1946 3,988,964 545,245 1,200,486 314,477,909 320,212,604 1947 5,212,232 1,075,547 1,233,326 344,630,137 352,151,242 1948 6,657,840 2,927,944 2,825,780 375,132,650 8,322,637 395,866,851 126 PROPERTY TAX ADMINISTRATION

Four Mill Rate: Year Accounts Notes Bonds Corporate Other Receivable Receivable Debentures Stocks Interests Judgments Annuities 1940 $84,835,048 $46,749,204 $17,952,958 $77,431,942 $2,243,265 $ 712,676 $9,864,342 1941 77,893,152 54,035,261 12,735,837 65,605,399 1,834,346 705,703 9,094,495 1942 87,075,716 50,275,084 12,854,567 51,637,179 1,992,442 576,797 9,334,626 1943 73,392,581 29,914,161 15,154,863 50,818,148 1,353,659 449,533 8,173,704 1944 75,659,253 26,076,650 13,666,272 59,085,560 1,538,056 383,875 7,904,535 1945 74,488,468 24,624,763 12,433,929 63,145,055 1,735,655 286,129 7,257,137 1946 82,481,551 20,293,035 9,421,098 77,121,821 2,485,268 1,234,950 8,080,260 1947 107,134,477 20,872,457 7,611,596 65,566,447 1,719,379 564,589 6,811,751* 1948 131,160,596 30,157,805 8,419,630 70,543,041 1,259,843 462,977 159.765* •Penalty. To the year 1947 must be added the sum of $ 1,473 for penalties.

Annuities were assessed under the two-mill rate for the year 1948 under the provisions of Chapter 33, Title 68, Session Laws of 1947.

Taxes assessed under the above assessments for the years were as follows:

1940 $1,348,042.00 Average Rate 3.10 mills 1941 1,250,873.00 3.10 J > 1942 1,236,178.00 3.06 y y 1943 1,178,904.00 2.87 y y 1944 1,247,321.00 2.84 yy 1945 1,290,050.00 2.80 y y 1946 1,444,897.00 2.77 y y 1947 1,545,431.00 2.75 y y 1948 1,760,389.00 2.76 J y

Under the provisions of the 1939 Act, which has not been changed, the pro­ ceeds of the collections of the above taxes are distributed, one-half to the general fund of the county in which such tax is paid, and one-half to the common schools of such county.

Under the provisions of Chapter 2, Title 68, Session Laws of 1941, Farm Tractors were placed on the advalorem rolls and taxed on an advalorem basis. Previously they were licensed under the Motor Vehicle Acts.

Since that year, the first year of assessment being 1942, they have been assessed on an advalorem basis as other real and personal property. The assessments for the years since 194? is as follows:

Tax Year Number Total Assessed Average Assessed Assessed Value Value

1942 54,944 $12,025,264 $218.86 1943 62,207 12,502,505 200.98 1944 64,835 11,790,632 181.86 1945 69,248 17,666,193 255.11 1946 72,672 18,486,139 254.38 1947 78,074 19,682,753 252.10 1948 81,188 26,812,359 330.25 PROPERTY TAX ADMINISTRATION 127

For the year 1948, the average assessment shows a large increase over the other years. This is evidently the result of new tractors being placed on the rolls. The number assessed each year shows an increase, although the average assessment was down for the years 1943, 1944, 1946 and 1947. Those owners of tractors burning motor oil for which exemption certificates are issued for the payment of gasoline taxes must present affidavits of assessment from the local County Assessor before such certificates are granted.

The assessment of real, personal, and public service property for advalorem purposes are thus showing increases for the current years. A part of this increase is no doubt the result of the attempt on the part of the local assessing officers to make a better classification of property assessed. The Oklahoma Tax Commission has rendered assistance to these assess­ ing officers, through its advalorem division, by courses of instruction to the local officers and through the annual school held at Oklahoma A & M College at Stillwater.

Through a policy of cooperation and education, these assessing officers are doing a better job and results are shown in these increased assess­ ments. Oklahoma believes this course is far better than a system of penalties or reprisals inflicted on these local assessments.

While no system of taxation can be termed perfect and satisfactory to all concerned, it is believed that the report herein is a good one and shows progress in the field of advalorem taxation.

The Charts and Tables of this Chapter are as follows:

Comments Chart No. 8 The Process of Assessment and Equalization in Oklahoma Chart No. 9 The Process of Determining Tax Rates for Local Units in Oklahoma Table No. 50 Comparison of Company Renditions, Oklahoma Tax Comm­ ission Recommendations, and Assessment by the State Board of Equalization Table No. 51 Assessed Valuation of Each Railroad and Public Service Corporation in each County Table No. 52 Assessed Valuation of each Railroad and Public Service Corporation Table No. 53 Assessed Valuation of each Railroad by Lines and Class of Property for 1948 Table No. 54 Comparison of Assessed Valuations of Various Classes of Property, 1930 to 1948 Chart No. 10 Assessed Valuations from 1930 to 1948 by Classes of Property Table No. 55 Comparison of Percentages of the Assessed Valuation of Various Classes of Property to Total Assessed Valuations, 1930 to 1948 128 PROPERTY TAX ADMINISTRATION

Chart No. 11 Percentage increase or decrease in Assessed Valuations from 1930 to 1948 by Classes of Property Table No. 56 Total Assessments of Public Service Companies by Counties for 1947 Table No. 57 Total Assessments of Public Service Companies by Counties for 1948 Table No. 58 Assessed Valuations as Equalized by the State Board of Equal­ ization by Classes of Property and by Counties for the Year 1947 Table No. 59 Assessed Valuations as Equalized by the State Board of Equalization by Classes of Property and by Counties for the Year 1948 Table No. 60 Assessed Valuations of Personal Property in the Various Counties as fixed by the State Board of Equalization for the Year 1947 Table No. 61 Assessed Valuations of Personal Property in the Various Counties as fixed by the State Board of Equalization for the Year 1948 Table No. 62 Increase or Decrease in the Number of Homesteads Granted Exemption Table No. 63 Increase or Decrease in Assessed Valuation Exempted Chart No. 12 Effect of Homestead Exemptions Chart No. 13 Increase or Decrease, 1948 Valuations over 1947 in Percen­ tages Chart No. 14 Number of Homesteads granted Tax Exemption by Counties for 1947 and 1948 Chart No. 15 Reduction in Assessed Valuation Resulting from Homestead Tax Exemption by Counties for 1947 and 1948 Chart No. 16 Homestead Exemptions Granted for the Tax Years 1937 through 1948 Table No. 64 Assessed Valuation of Intangible Personal Property for the Year 1947 by Counties Table No. 65 Assessed Valuation of Intangible Personal Property for the Year 1948 by Counties Table No. 66 Assessed Valuations of Intangible Personal Property for the Year 1947, by Classes of Property and by Counties Table No. 67 Assessed Valuations of Intangible Personal Property for the Year 1948, by Classes of Property and by Counties Table No. 68 Number, Assessed Value and Average Assessed Value of Farm Tractors for the Year 1947 by Counties Table No. 69Number, Assessed Value and Average Assessed Value of Farm Tractors for the Year 1948 by Counties TABLE 51 COMPARISON OF COMPANY RENDITIONS, OKLAHOMA TAX COMMISSION RECOMMENDATIONS AND ASSESSMENTS M BY STATE BOARD OF EQUALIZATION OF THE SEVERAL CLASSES OF RAILROAD AND PUBLIC SERVICE CORPORATIONS. g a |_947 l_948 txj Assessment By Assessment By fj Company Commission State Board Of Company Commission state Board Of r^ Rend it ion Recommendat ion Ecualizat ion Rend it ion Recommendation Ecualizat ion Railroad Companies $78,321,008.00 $138,534,063.00 $138,534,063.00 $78,339,410.00 $140,417,888.00 $140,417,888.00 a Express Companies 129,331.35 440,000.00 440,000.00 125,639.87 440,000.00 440,000.00 Electric Light, Heat, Water, power and Sas X Companies , 67,178,650.24 85,666,937.00 85,666,937.00 71,250,021.00 92,191,844.00 92,191,844.00 > Oil and Gasoline Pipe Line Companies 41,246,386.66 58,038,925.00 58,038,925.00 41,590,851.55 60,465,774.00 60,465,774.00 Gas Transmission Companies 12,604,210.78 19,357,903.00 19,357,903.00 13,050,392.50 20,592,996.00 20,692,996.00 o Street and Interurban Railway Companies 474,186.00 1,058,455.00 1,058,455.00 445,044.00 566,367.00 566,367.00 K Sleeping Car Companies 170,866.00 170,866.00 170,866.00 216,939.00 226,411.00 226,411.00 Telephone Companies 30,952,385.79 35,333,485.00 35,333,485.00 36,895,935.08 39,861,782.00 39,861,782.00 2Ul Telegraph Companies 1,154,006.00 1,154,006.00 1,154,006.00 902,635.00 902,635.00 902,635.00 ••J Toll iridges —- 6,655.00 6,655.00 -— 6',665.00 6,655.00 M Air Line Companies 701,081.91 901,135.00 901,135.00 1,060,692.90 1,1.17,345.00 1,117,345.00 o $232,932,112.73 $340,662,430.00 $340,562,430.00 $243,877,560.90 $356,789,697.00 $356,789,697.00 2J

to to 130 PROPERTY TAX ADMINISTRATION

TABLE 52 ASSESSED VALUATION CF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY

ADAIR COUNTY 1947

Ark-La Electric Cooper.it ive, |nc $ 51,026 1 The Arklahoma Corporat ion — 50,515 The Kansas City Southern Railway Company 1,492,431 1,682,730 Public Service Company of Oklahoma 86,986 88,202 The Pullman Company 3,746 4,903 Ra i lway Express Agency, Inc 2,718 2,753 Siloam Springs Telephone Company 226 2_l Southwestern Bell Telephone Company 30,080 O2,H77 Sti Dwell Telephone Company 6,127 6,96i Western Union Telegraph Company , 8,217 6,801

T0TAL $ 1, 681, 557 J I, _ 75, 535

ALFALFA O0UNTY

Aline Telephone Company $ 2,556 i 2,55? Amorita Telephone Company 1,320 2,000 Baltic Operating Company 4,045 4,04!. Chicago, Rock Island and Pacific Railroad Company 380,026 379,924 Cities Service Gas Company 527,758 531,135 Goltry Telephone Exchange 1,624 1,777 Helena Telephone Company 3,778 3,200 Jet Rural Telephone Company 4,039 4,03^ Oklahoma Gas and Electric Company 114,100 117,95b The Pul Iman Company 391 512 Railway Express Agency, Inc 7,279 7,371 Santa Fe System 1,208,691 1,209,302 Southwestern Bell Telephone Company 109,397 110,562 St. Louis-San Francisco Railway Company 546,607 547, a 51 Western Light . Telephone Company, |nc 2,689 2,779 Western Union Telegraph Company 8,412 3,_0_ Zenith Gas System, |nc 55,546 64,690

TOTAL $ 2,978,258

ATOKA COUNTY

American Telephone and Telegraph Company.... $ 60,276 Civic Gas Company 30,800 Gulf Refining Company (Tulsa pipe Line Division) 69,413 70 375 Kansas, Oklahoma £ Gulf Railway Company 121,714 123 -7'j Missouri-Kansas-Texas Rail road Company 2,073,109 2,107, 257 Oklahoma Automatic Telephone Company, |nc 2,349 1.,14 7 public Service Company of Oklahoma 198,032 244 78. The Pul Iman Company 3, 608 i,, 72. Ra i .way Express Agency, |nc 3,121 3, 161 Southeastern Gas Company 12,483 10, 20i Southwestern Bell Telephone Company _ 59,735 75, 858 The Texas Pipe Line Company 127,856 127. 88. Western Union Telegraph Company 18,732 15 657

TOTAL $ 2,781,228 S 2,874, 876

BEAVER COUNTY

Beaver, Meade S Englewood Railroad Company $ 102,338 103 ,C7b Cities Service Gas Company 837,386 842 ,3-1 Know Ies Telephone Company 115 96 Mad is on Telephone Exchange 500 640 Missouri-Kansas-Texas Ra i lroad Company 1 410,069 437 ,213 Natural Gas pipeline Company of America 1,012,500 621 830 Northern Natural Gas Company 1,064,14) 165. 391 Panhandle Eastern pipe L'ne Company 181,769 185 357 Phillips petroleum Company (products pipe Line Department) 185,733 190,28 2 Ra i Iway Express Agency, |nc 2, 721 The Southwest Telephone Company 4,288 Southwestern Associated Telephone Company 24,769 Southwestern Bel I Te lephone Company 25, 763 PROPERTY TAX ADMINISTRATION 131

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUPLIC SERVICE CORPORATION IN EACH COUNTY (Continued) 1947-

Southwestern Public Service Company $ 242,542 $ 240,075 Texoma Natural Gas Company 72,950 156,446 Westecn Union Telegraph Company 2,620 2, 128

TOTAL $ 4, 170,214 * 5,008,475

BECKHAM COUNTY

American Telephone and Telegraph Company $ 121,221 J 122, 128 Carter Telephone Company, 2,230 2,230 Chicago, Rock Island and Pacific Railroad Company 856,590 875,365 Consolidated Gas Utilities Corporation 255,780 264,247 Lone Star Gas Company 23,975 24,215 Missouri-Kansas-Texas Railroad Company 352,562 374,444 Oklahoma Natural Gas Company 284,519 309,587 Public Service Company of Oklahoma 347,078 344,347 The Pullman Company 3,678 4,815 Railway Express Agency, Inc 8,965 9,056 Sentinel Rural 4 Long Distance Telephone Company 293 291 Southwestern Bell Telephone Company 230,800 283,245 The Southwestern States Telephone Company 14,435 10,812 The Spearman Gas Company 4,030 4,359 Western Union Telegraph Company 4,985 4,026 White Gas and Fuel Company.. 4,286 4,285

TOTAL $ 2,525,428 $ 2,637,454

BLAINE COUNTY

Canton Service Corporatioi— $ 5,900 $ 6,000 Chicago, Rock Island and Pacific Railroad Company 729,420 733,442 Consolidated Gas Utilities Corporation 321,972 320,392 Geary Telephone Company , 7, 497 7,497 Homestead Rural Telephone Company 1,081 8 22 Loyal Telephone Exchange 52 61 Mutual Telephone Company (Okeene) 14, 162 15, 462 Oklahoma Gas and Electric Company 104,567 143,551 Omega Telephone Company 256 260 Public Service Company of Oklahoma 131 130 The Pullman Company 745 976 Railway Express Agency, |nc 6,279 5,359 Santa Fe System 219,105 219,543 Southwestern Bell Telephone Company 38,012 39,851 St. Louis-San Francisco Railway Company 571,054 571,794 Western Light * Telephone Company, Inc 58,505 35,751 Western Union Telegraph Company 10,069 7,589

TOTAL $ 2, 088,908 $ 2, 139, 590

BRYAN COUNTY

Achille Telephone Company J 585 $ 942 American Telephone and Telegraph Company 253,161 254,756 Bokchito Telephone Company 525 703 Colbert Telephone Company 1,740 1,955 Home Telephone Company 300 467 Kansas, Oklahoma & Gulf Railway Company 453,835. 462,152 Lone Star Gas Company 238,493 297,347 Mid-Continent Pipe Line Company (.,412 4,469 Missouri-Kansas-Texas Railroad Company 1,583,842 1,605,640 Oklahoma Gas and Electric Company 404,959 442,374 Peopl es Telephone Company — 432 Lewis Pope Telephone Company 736 — The Pullman Company 3,550 4,647 Pure Transportat ion Company 38, 579 3 4, 612 Railway Express Agency, Inc 6,885 5,973 Southwestern Bell Telephone Company 296,596 333,883 St. Louis-San Franci sco Rai lway Company 884,898 897,138 The Texas Pipe Line Company 235,336 235,659 Western Union Telegraph Company 23,255 19,275

TOTAL J 4, 431,797 $ 4, 60 4, 43 5 132 PROPERTY TAX ADMINISTRATION

TABLE b_ ASSESSED VALUATION OF EACH RAILROAO AND PUBLIC SERVICE CORPORATION IN EACH COUNTY Hn .tinued)

CAODO COUNTY 19*7 American Telephone and Teleoraph Company j 69,432 Anderson-Prichaed Pipe Line Corporation 85,510 Apache Telephone Company 5, 267 Bridgeport Telephone Exchange 800 Carnegie Telephone Company 10,000 10,.00 0 Chicago, Rock Island and Pacific Railroad Company 995, .09 1,002,087 Cities Service Gas Company 54,555 5 4, d45 Consolidated Gas Utilities Corporition 61,518 56, ,751 Cyri I Telephone Company. 3,048 3. . 145 Eakly Telephone Company 305 513 Fletcher Telephone Company 205 510 Gracemont Telephone Company I, 142 1, 185 H i ntnn Tel ephone Company 4, 227 4, 227 Hydro Telephone Company _. 3, 144 3, 449 Little Nick Oil Company 4, 447 3, 331 Lookeba Telephone Company , I, 329 1, 329

Oklahoma Natural Gas Comoany ,. 79,000 77, 493 Oney Telephone Company 758 386 Puhl ic Service Company of Oklahoma 390, 408 3.3, on The Pul Iman Company I, 220 1, 59. Railway Express Agency, Inc 5, I _.0 5, 216 Rock Island Oil Company, |nc 16,853 17,447 Southwestern Bell Telephone Comoany (76,899 213.75. The Southwestern States Telephone Company 13,605 11.95» Stanolind Pioe Line ,omoany 255,329 254,73/ State Fuel Supply Comoany 235,300 243,430 St. Louis-San Francisco Railway Company 301,498 _02, 543 The Texas Pipe Line Company 92,055 B4,0y| Verden Telephone Company I, 473 I • *b_ Western Liqnt _ Telephone Company, inc 955 99B Western Union Telegraph Company 12,396 10,255 White Gas and Fuel Company 4,725 4,72b

TOTAL i 2, 899, 407 * • 2.*5V, 326

CANADIAN COUNTY

American Telephone and Telegraph Company $ 392 Ear? W. Baker Utilities Comoany 28,154 27,053 Calumet Telephone Company 1,355 1,355 Chicago, Rock Island and Pacific Ha i I road- Company 2,389,538 2,427,755 Cimarron Valley Pipe Line Company 3,588 3,839 Mustang Telephone Company I. 196 I, 253 Oklahoma Gas and E'ectric Comoany 390,594 432,302 Oklahoma Natural Gas Company 185,339 202,581 Oklahoma Rai I way Company 8,260 Public Service Company of Oklahoma 46,832 45,078 The Pullman Company 3,101 4,050 Railway Express Agency, Inc 7,047 7,124 Sohio Western Pipelines, Inc 23,082 19,358 Southwestern Bell Telephone Company 513,823 593,552 Stanolind Pioe Line Company 277,932 320,011 St. Louis-San Francisco Railway Company 137,473 137,881 Union City Telephone Comoany 939 I, 133 Western Light & Telephone Company, |nc 2,527 2,597 Western Union Telegraph Company 14, 179 12, I 15 Yukon Electric Company 22,892 23, 4-92

TOTAL $ 4,059,5/4 $ 4, 25b, 78u

Alma Tel ephone Company 257 American Airlines, Inc 27, 161 54,550 American Telephone and Telegraph Company 1,83/ 1,85. Ardr.ore-_r.harr. Telephone Comoany 880 2,220 Continental Pipe Line Con»D_ny I, 147 1,210 Griti _m Telephone Comoany I, 564 I, 851 Hardy Telephone Exchange _ 540 I,331 InWst ite Oil Tip-. Line Company 5/5. 133 5 20, 7 59 Lone Grove Telephone Comoany 3.209 4. 7 27 PROPERTY TAX ADMINISTRATION 133

TA8LE S2 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATIOtl IH EACH COUNTY (Continued)

19.7 1948

Lone Star Gas Company . $ 260,847 263,822 Magnolia Petroleum Company 42, 399 42, 399 Magnolia Pipe Line Company 308,859 308,027 Mineral Belt Telephone Comoany 4, .00 4,393 Oklahoma Gas and Electric Company 772,469 862, 456 Oklahoma Natural Gas Company 585, 122 5 18,556 The Pullman Company 1,856 2,429 Railway Express Agency, Inc 3,8 13 3,862 Rock Island Oil a Refining Company, Inc 52,738 55,387 Santa Fe System 1,310,258 1,335, 101 Shell Pipe Line Corporation 378, 461 367,903 Sinclair Refining Company (Pipe Line Department). '526,742 542,052 Sohio Petroleum Company (Pipe Line Department)... 7, 166 Southwestern Bell Telephone Company 434,819 518,288 Stanolind Pipe Line Company 477,141 495, 575 St. Louis-San Francisco Railway Company 176,5 24 180, 438 Western Union Telegraph Company 14,622 9,533 Woodford Telephone Company 773 1,008

TOTAL., .J 5,914,619 6,317,284

CHEROKEE COUNTY

Ark-La Electric Cooperative, Inc The Arklahoma Corporation 89,876 Locust Grove Telephone Company 65 Oklahoma Gas and Electric Company 9, 122 9,329 Pubtic Service Company of Oklahoma 58,798 58,085 Southwestern Bell Telephone Company 61,269 120,950 St. Louis-San Francisco Railway Company. 13,9 12 13,9 12 Western Union Telegraph Company 232 215

TOTAL.. 234, I 18 292,432

CHOCTAW COUHTY

Choctaw Telephone Company $ 355 419 Gulf Refining Company (Tul sa Pipe Line Division) 232,467 233,733 Lone Star Gas Company— 89, 191 95,118 Publ ic Service Company of Oklahoma 383, 140 465, 173 The Pullman Company 1,796 2,350 Railway Express Agency, Inc 4,274 4,328 Southwestern Bell Telephone Company 99,806 128,343 St. Louis-San Francisco Railway Company 1,118,192 I, 139, 165 Western Union Telegraph Company 13,222 11,015

TOTAL. 2,079,644

CIMARRON COUNTY

Beaver, Meade & Englewood Railroad Company $ 46,493 46,820 Felt Telephone Company 297 < 210 Keyes Telephone Exchange 925 1, 163 Phillips Petroleum Company _ Shamrock Oil 4 Gas Corp 120,000 Railway Express Agency, Inc 4,561 4,620 Santa Fe System 1,020,403 1,020,766 Southwestern Associated Telephone Company 17,308 20, 286 Southwestern Publ Ic Service Company - 268,605 281,069 T. _. T. Telephone Company 467 520 Western Union Telegraph Company 3,269 375

TOTAL., I, 362, 328 t 1,495,829

CLEVELAND COUNTY

American Telephone and Telegraph Company $ 32,798 33,038 Blanchard Telephone Company... 210 252 Capitol Gas Company 17,514 18,531 Cities Service Gas Comoany 61,959 52, 266 134 PROPERTY TAX ADMINISTRATION

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY (Continued) 1947 19*

Continental Pipe Line Company $ |,90O $ 1,989 Empi re Pi pel ine Company 2,577 2,561 Gulf Refining Company (Tul sa Pipe Line Division) 257 2,704 Interstate Oil Pipe Line Company — 141,438 Lone Star Gas Company 14,292 14,147 Magnolia Petroleum Company 19,777 19,777 Magnolia Pipe Line Company 251,701 251,978 Mid-Continent Pipe Line Company 85,089 99,287 Oklahoma Gas and Electric Company 421,499 447,272 Oklahoma Natural Gas Company 408,876 440,603 Okl ahoma fiai Iway Company 106,591 Public Service Company of Oklahoma 37,031 36,626 The Pullman Company 1,882 2,463 Railway Express Agency, Inc 3,440 3, 473 Santa Fe System 983,549 990,850 Shell Pipe Line Corporation 154,223 136,292 Sinclair Refining Company (pipe Line Department) 53,220 74,495 Southwestern Bell Telephone Company 390,442 450,501 The Southwestern States Telephone Company 28,657 25,533 Standish pipe Line Company 17,611 18,581

Stanolind Pipe Line Company 4,651 4,823 The Texas Pipe Line Company 31,177 32,606 Western Union Telegraph Company 15,193 11,375

TOTAL $ 3, 136, 216 < 3,313, 461

COAL COUNTY

American Tel ephone and Telegraph Company $ I 12,282 $ I 13,024 Graben Gas and Water Company 7,809 7,586 Kansas, Oklahoma £ Gulf Railway Company 308,811 315,262 Mid-Continent Pipe Line Company 2,459 2,911 M i ssouri -Kansas-Texas flai 1 road Company 56, 262 55, 805 Oklahoma Automatic Telephone Company, Inc 879 1,409 Oklahoma City-Ada-Atoka Railway Company..... 93,980 87,726 Oklahoma Natural Gas Comoany 23,695 24,774 Public Service Company of Oklahoma 85,616 88, 170 Railway Express Agency, Inc 1,246 1,252 Southeastern Gas Company 14,303 11,691 Southwestern Bell Telephone Company.... 95,317 97,262 Stanolind Pipe Line Company 2,334 2,336 The Texas Pipe Line Company 155,276 (55,244

TOTAL $ 9S0,269 J 964,462

COMANCHE COUNTY

American Telephone and Telegraph Company $ — ) 203 Anderson-Prichard Pipe Line Corporation 33,688 35,527 Apache Tel ephone Company 132 132 Cache Electric Company 2,562 2,662 Cache Tel ephone Company 2,806 3,093 Chicago, Rock Island and Pacific Railroad Company 366,505 366,868 Consolidated Gas Utilities Corporation 212,323 427,484 Elgin Telephone Company 1,978 2,757 Fletcher Telephone Company 4,302 4,417 I ndi ahoma Tel ephone Exchange 1,759 2,213 Medicine Park Telephone Exchange , 1,470 1,650 Public Service Company of Oklahoma 1,331,301 1,325,384 RaiI way E*° ress Agency, Inc 4,894 4,957 Southwestern Bell Telephone Company 469,974 612,289 The Southwestern states Telephone Company 3,454 3,056 St. Louis-San Francisco Rai 1 way Company 993,127 996,475 Western Union Telegraph Company 17,965 14,539

TOTAL $ 3,448,440 $ 3,803,715 PROPERTY TAX ADMINISTRATION 135

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY [Continued}

COTTON COUNTr 1947 1948 Anderson-prichird Pipe Line Corporation $• 8,354 > 8,671 Chicago, Sock Island ind Pacific Railroad Comoany 254,731 254,564 Consol idated '_.s Uti 1 ities Corporation — 35, 172 Gulf Refining Company (Tulsa Pipe Line Division) 121 122 Lone Stir Gas Comoany 257,244 252,078 M-.gn0.il Pioe Line Company 58,303 55,640 i.issoiiri-Kjnsas-Texas Railroad Company 56,134 5a, 450 Public Service Company of Oklahoma 103,735 68,394 Rai Iway Express Aoency, Inc 1,594 1,614 ,.ock Island Oil & riefining Company, Inc — 1,727 Southwestern Bel 1 Telephone Company 58,810 103,7 55 The Southwestern States Telephone Company 19,829 17,643 StWotind Pioe Line Company 153,567 213,528 Western Union Telegraph Company 3,151 2,580

TOTAL $ 98 5,583 $ 1,085,038

CRAIG COUNTY

Ajax Pipe Line Corporation $ 120, 130 $ 120,244 American Telephone and Telegraph Company 441, 123 442,091 Big Cabin Telephone Company 1,224 825 Cities Service Gas Company 203,692 204,893 The Empire District Electric Company 38,571 40,956 The Gas Service Company 5,622 5,ol3 Kansas, Oklahoma & Gulf Rai Iway Company 62,625 53,752 Missouri-Kansas-Texas Railroad Company 1,507,524 1,537,078 Public Service Company of Oklahoma 257,851 299,784 The Pu! Iman Company 4,994 6, 537 RaiIway Express Agency, Inc 3,628 3,57 4 Ruth Fuel Company 16,893 12,379 Shell Pipe Line Corporation 249,124 247,469 Southwestern Bell Telephone Company 149,155 210,211 Stanolind Pipe Line Company 328 340 St. Louis-San Francisco Railway Company 917,093 917,928 The Texas-Empire Pipe Line Company 206,770 207,217 Vinita Fuel Comoany 35,000 35,295 Welch-Bluejacket Telephone Comoany 2,472 2,404 n/estern Union Telegraph Company 20, 173 15,958

TOTAL $ 4, 245, 003

CREEK COUNTY

American Telephone and Telegraph Company $ 230,473 240. 352 Cimarron Telephone Company 5, 285 6 948 _ities Service Gas Comoany 512,813 472 403 Consolidated Pioe Line Company 53,472 _i rum right Gas Service 51, 136 51 137 Great Lakes Pipe Line Company 115,029 208. 757 Sulf Refining Company (Tulsa Pipe Line Division) 427,041 444,69 2 Interstate Oil Pioe Line Company 615,510 617. 417 K0-U Electric Cooperative, Inc 799 1,,40 4 KellyviHe Tel ephone Company 2, 443 2, ... Mionolia PiDe Line Company 127,626 127, 64- Mid-Continent Pipe Line Company 363,558 384, 333 Hounds Tel ephone Company |, 599 2, 552 CH-homa Gas and Electric Company 930,256 988, 3 30 Oklahoma Natural Gas Company 1,623,379 1,558, 835 Oklahoma Power and Water Company 12,888 Ok I ahoma Telephone Company 29 7 295 Public Service Company of Oklahoma 7,855 26, 600 The Pul Iman Company 4, 757 5, 2.0 Pure Transportation Company 105, 567 128, 989 .Railway Ex_ress Agency, Inc 6,047 5, 115 Santa Fe System 71,715 70, 83» Service Pipe Line Company 9,374 9, 374 shell Pipe Line Corporation 39,563 39, 051 Sinclair Refining Comoany (Pipe Line Department) 1, 157, 105 1,212, 322 Sooner Oil & Gas Company 35,318 34, 560 136 PROPERTY TAX ADMINISTRATION

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH CCU.'.TY (Continued) 1947 1948

Southwestern Associated Telephone Company $ 953 , 1,075 Southwestern Bell Telephone Comoany 738,749 806,448 Stanolind Pipe Line Company 588,577 529,539 St. Louis-San Francisco Railway Company 2,103,807 2,109,671 St. Louis-San Francisco Railway Company (Lessee) 1,600 1,600 Sun Pipe Line Company of Illinois 9,(52 9,009 Sun ray Oil Corporation 65,780 142,336 The Texas-Empire Pipe Line Company 131,830 131,815 The Texas Pipe Line Company 262,314 259,316 Tulsa-Sapulpa Union Railway Company 22,950 23,600 Western Union Telegraph Company 25,397 21,041

TOTAL $ 10,574, 134 $ 10,886, 128

CUSTER COUNTY

Bessie Telephone Company $ — $ 31 Butl er Tel ephone Company 3,079 3,242 Chicago, Rock Island and Pacific Railroad Company 584,638 700,680 Consolidated Gas Utilities Corporation 365,790 361,910 Foss Telephone Company 887 924 Hammon Telephone Company 1,423 1,397 Missouri-Kansas-Texas Railroad Company 145,327 155,998 Oklahoma Natural Gas Company 80,671 93,675 Publ ic Service Company of Oklahoma 429,007 443,823 The Pullman Company 3, 101 4,051 Railway Express Agency, Inc 8,478 8,585 Santa Fe System 518,411 520,919 Southwestern Bell Telephone Company 202,612 220,121 St. Louis-San Francisco Railway Company 613,420 614,322 Western Light A Telephone Company, Inc 24,459 25,701 Western Union Telegraph Company 11,141 6,595 White Gas and Fuel Company 2,614 2,514

TOTAL $ 3,096,058 5 3, 164,700

DELAWARE COUNTY

Ajax Pipe Line Corporation $ 259,645 i 261,299 City of Siloam Springs, Ark 665 655 Coryell Telephone Company 2,421 4,192 The Empire District Electric Company 1,359 1,585 Gulf Refining Company (Tulsa Pipe Line Division) , 249,372 252,832 Kansas, Oklahoma S Gulf Railway Company 218,747 222,506 Kansas Telephone Company 796 I, I 19 Publ ic Service CoimTany of Oklahoma 108,631 I 14,601 Southwestern Bel I Telephone Company 44,300 93, 113

fOTAL J 885,936 $ 952,012

DEWEY COUNTY

Camargo Telephone Exchange $ 775 $ 785 Centra) Telephone Company 3,448 3,315 Consolidated Gas Utilities Corporation 9,900 9,820 Fay Telephone Company 532 549 Leedey Telephone Company 3,060 3,730 Missouri-Kansas-Texas Railroad Company 334,284 355,965 Oak wood Tel ephone Exchange 1,339 I, 339 Oklahoma Gas and Electric Company 105,712 114,809 Public Service Company of Oklahoma 17,853 19,449 Railway Express Agency, Inc 3,052 3,091 Santa Fe System 280,285 280,321 Southwestern Bell Telephone Company. 39,543 45,140 St. Louis-San Francisco Rai Iway Company 43,724 43,785 Western Lights Telephone Company, |nc 5,210 4,997 Western Union Telegraph Company 3,040 1,780

TOTAL $ 852,7_57 $ 888,875 PROPERTY TAX ADMINISTRATION 137

TABLE 52 ASSESSED VALUATION CF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY (Continued)

ELLIS COUNTY 1947 ia48

American Telephone and Telegraph Company J -—. 252 Blue Ridge Telephone Company 6,190 4,385 Cities Service Gas Company 384,852 387,130 Mi ssouri-Kansas-Texas Rai I road Company 19, 201 20, 497 Oklahoma Gas and Electric Company 196,268 206,552 Public Service Corporatiok of Texas 88,013 89,898 The Pul Iman Company 2, 6 15 3,423 Railway Express Agency, |nc 2,592 2,623 Santa Fe System |( 545, 945 1,547, 113 Southwestern Associated Telephone Company 4 I, 356 50, I 22 Southwestern Bel I Telephone Company 9, 553 10,504 United Gas Service Company 4,935 4,9 20 Western Un ion Telegraph Company 5_ 548 2,458

TOTAL $ 2, 308, 079 2,329,890

GARFIELD COUNTY

American Telephone and Telegraph Company $ 1,082 327 Ames Telephone Comoany 296 303 Bi 1 I ings Gas Company 2, 239 2,272 Champlin Refining Company 34,866 34,855 Chicago, Rock Island and Pacific Railroad Company 1,640,464 1,649, 443 Cimarron Valley Pipe Line Company 226,103 233, 264 Consolidated Gas Utilities Corporation 308,080 307,039 Continental Pipe Line Company 891 •995 Drummond Teleohone Company 5_ 000 4,857 Goltry Telephone Exchange 422 417 I nterstate Oil Pi pe Line Company 117 123 Northern Oklahoma Gas Company 67,094 1,30,419 Oklahoma Gas and Electric Company 1,431,604 1,503,339 Oklahoma Natural Gas Company 446,369 496,935 RaiIway Express Agency, Inc 13, 722 13,885 Santa Fe System 7 I7) 434 725,905 Shell Pipe Line Corporation 64,820 5,388 Sinclair Refininq Company (Pipe Line Deoartment) 59,538 60,691 Southwestern Associated Telephone Company 1,202 I, 360 Southwestern Bel 1 Telephone Company 705, 216 762,755 St. Louis-San Franci sco Rai Iway Company I, 523, 597 1,530,554 Western Light ( Teleohone Comoany, Inc 29,475 31,074 Western Union Telegraph Company _9,975 22,849

TOTAL $ 7, 309, 606

GARVIN COUNTY

Alma Telephone Company $ 51 American Telephone and Telegraph Comoany 15 |gg 15, 289 Continental Pipe Line Company 954 1,016 Elmore City Telephone Comoany.... _ 4 315 4,615 Empire Pipeline Company _._._, 10,457 Interstate Oil Pioe Line Company 73,567 153,820 Lone Star Gas Company 257,379 267,233 Magnol ia Petroleum Company 30,513 30, 51 3 Magnolia Pipe Line Company 197,'671 214, 88 4 Mid-Continent Pipe Line Company 3,995 49,882 Oklahoma Gas and Electric Company 274 321 297, 280 Oklahoma Natural Gas Comoany I 894 1,999 The Pullman Company I 539 2,014 Pure Transportation Company 15 738 17,583 Railway Express Agency, |nc , 4 489 4,543 Rock Island Oil & Refining Company, Inc 5,854 6,029 Santa Fe System 1,638,158 1,661,99 5 Shell Pipe Line Corporation 34O 055 319,834 Sinclair Refining Company (Pipe Line Department) 491,554 592,714 Sohio Petroleum Company (pipe Line Department) — 19,59 4 Southwestern Bell Telephone Company I 18 429 157, 105 The Southwestern States Telephone Company 42,248 39, 333 138 PROPERTY TAX ADMINISTRATION

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY (Continued)

1947 Stanolind Pipe Line Company $ 544,454 * 548, 247 State Fuel Supply Company 34,485 50, 530 Startford Natural Gas Company 6,060 6, 500 The Texas Pipe Line Company — 45, 29 2 Western Telephone Company 1,969 2,281 Western Union Telegraph Company 10,652 5, 528

TOTAL $ 4,115,511 i 4,546, 161

GRADY COUNTY

American Telephone and Telegraph Company $ 89, I 10 t 89,030 Blanchard Telephone Company 365 375 Bradley Telephone Company 2,300 2,500 Chicago, Rock Island and Pacific Railroad Company 2,031,992 2, 035, 435 Cities Service Gas Company 190,882 261,453 Consolidated Gas Utilities Corporation 122,351 310,824 Interstate Oil Pipe Line Company 54,503 58, 422 Little Nick Oil Company 9,303 28,780 Lone Star Gas Company 99,340 101, 153 Magnolia Pipe Line Company 8,705 11,685 New Castle Telephone Company 12 12 Ninnekah Telephone Company 2,093 2,086 Oklahoma Natural Gas Company , I, 153,565 I, 175,813 Public Service Company of Oklahoma , 1,230,068 999,005 Pocasset Telephone Company 1,250 1,271 Rai Iway Express Agency, Inc , 7, 701 7,790 Rock Island 0'1 Company. Inc 63,388 63,529 Southwestern Bell Telephone Company 403,404 484,072 The Southwestern States Telephone Company 8,514 7,390 State Fuel Supply Company 74,811 73,619 St. Louis-San Francisco Railway Company 727,564 729,506 The Texas Pipe Line Company 60,911 60,938 Verden Telephone Company I, 779 1,792 Western Light S Telephone Company, Inc 13,618 14, 322 Western Union Telegraph Company, 21,122 18,081

TOTAL $ 6,378,651 » 6,538,883

GRANT COUNTY

Caldwel 1 Telephone Company $ 805 Champlin Refining Company 76,261 76,261 Chicago, Rock Island and Pacific Railroad Company 1,164,433 I, 168,370 Cities Service Gas Company 582,689 686, 123 Citizens Telephone Company 2,492 2,520 Consolidated Gas Utilities Corporation 256,063 254,623 Gol try Telephone Exchange 125 129 Northern Oklahoma Gas Company 6,442 6,442 Oklahoma Gas and Electric Company 155,701 178,981 RaiIway Express Agency, Inc 5, 735 5,838 Santa Fe System 729,210 729, 439 Southwestern Bel 1 Telephone Company 61, 228 66, 149 St. Louis-San Francisco Railway Company 247,991 248,254 Western Light . Telephone Company, Inc 8,741 9,433 Western Union Telegraph Company 9,919 6,017

TOTAL $ 3,307,865 3, 339, 587

GREER COUNTY

Chicago, Rock Island and Pacific Railroad Company $ 186,955 186,954 Claud McAllister Telephone Company 7,757 6,426 Consolidated Gas Utilities Corporation 133,265 132,278 M i ssouri -Kansas-Texas Rai I road Company 298,985 317,668 Public Service Company of Oklahoma 37,300 38,262 Rai Iway Express Agency, Inc 2, 687 2,722 Santa Fe System 69,300 69, 300 Southwestern Bell Telephone Company 78,908 107, 400 Stanolind Pioe Line Company 38,493 39,919 PROPERTY TAX ADMINISTRATION 139

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY (Continue.) 19 47

Vinson Telephone Exchange $ 275 $ 55 Western Union Telegraph Company 4,355 3,440 Willow Telephone Company 8,294 8,360

TOTAL $ 866,584 $ 912,794

HARMON COUNTY

Claud McAllister Telephone Company $ 596 $ 486 Lone Star Gas Company 355,533 361,472 Missouri-Kansas-Texas Rai lroad Company 220,326 219,795 Public Service Company of Oklahoma 95,235 101,942 Railway Express Agency, Inc 1,351 1,368 Southwestern Associated Telephone Company 36 38 Southwestern Bell Telephone Company 10.980 11,271 The Southwestern States Telephone Company 52,488 47,317 Stanolind Pipe Line Company 153,313 158,992 United Gas Pioe Line Company 27,500 27,500 Vinson Telephone Exchange 2,866 3,666 Western Union Telegraph Company 1,815 1,505

TOTAL f 922,039 $ 935,352

HARPER COUNTY Cities Service Gas Company $ 616.004 519,634 Missouri-Kansas-Texas Railroad Company 323,318 » 344, 166 Phillips Petroleum Company (Products Pipe Line Department) 419,248 494, 180 Railway Express Agency, Inc 3,128 3, 168 Santa Fe System 191, 171 191,596 Southwestern Associated Telephone Company 24,733 28, 688 Southwestern Bel 1 Telephone Company 9, 283 9,391 State Fuel Supply Company 63,612 67,923 Western Union Telegraph Company 2,089 1,705

TOTAL $ 1,652,586 . 1,700,451

HASKELL COUNTY

Arkansas-Oklahoma Gas Company $ 1,653 $ 998 Fort Smith and Van Buren Railway Company 14,4(6 13,954 Interstate Oil Pipe Line Company 179,669 186,446 Keota Telephone Company.... 1,440 1,540 Kinta Natural Gas Company 1,260 1,393 McCu rta i n Tel ephone Company 935 990 Midland Valley Railroad Company 254,016 254,238 Oklahoma Natural Gas Company 353,457 360,935 Public Service Company of Oklahoma 146,398 144,888 Quinton 4 Kinta Telephone Company 466 490 Southwestern Bell Telephone Company 57,037 65,648

TOTAL ..$ 1,010,747 * 1,031,520

HUGHES COUNTY

American Telephone and Telegraph Company $ 253,848 $ 254,005 Chicago, Rock Island and Pacific Railroad Company 835,131 863,880 Cities Service Gas Company 46,282 Consolidated Pipe Line Company , 4,363 Eastern Oklahoma Gas Company 6,149 6,149 Gulf Refining Company (Tulsa Pipe Line Division) 7,503 7,607 Interstate Oil Pipe Line Company 146 163 Kansas, Oklahoma & Gulf Railway Company 678,513 690,972 Magnolia Pipe Line Company 32,992 34,796 Mid-Continent Pipe Line Company 57,677 64,517 Oklahoma Gas and Electric Company 120,578 125,272 Oklahoma Natural Gas Company 614,527 629,797 Public Service Company of Oklahoma 297,261 303,671 The Pul I man Company 5,260 6,8B6 Railway Express Agency, Inc 6,924 7,011 Sinclair Refining Comoany (Pipe Line Department) 72,728 96,088 140 PROPERTY TAX ADMINISTRATION

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY (Continued) . 1947. 1948

Southwest Natural Gas Company J 62,344 i 54,383 Southwestern Bell Telephone Company .389,651 396,646 Southwestern Gas and Electric Company 23,324 23,163 The Southwestern States Telephone Company 34,702 30,535 Standish Pipe Line Company , 36,951 37,621 Stanolind Pipe Line Company 4,555 5, 193 State Fuel Supply Company 18,560 17,618 St. Louis-San Francisco Railway Company 973,227 973,462 Stuart Tel ephone Company 295 295 Sunray Oil Corporation —- 110,756 The Texas Pipe Line Company 319,261 323,948 Western Union Telegraph Company 8,259 6,954

TOTAL $ 4,9 11, 022 . 5, 081, 388

JACKSON COUNTY

Consolidated Gas Utilities Corporation $ 60, 193 $ 152,629 Duke Telephone Exchange 2,010 2,210 Elmer Tel ephone Exchange — 1,500 Gulf Refining Company (Tulsa Pipe Line Division) 37,461 36,869 Headrick Telephone Company 1,704 2,307 Martha Telephone Company 1,664 1,939 Missouri-Kansas-Texas Railroad Company 456,851 472,118 Public Service Company of Oklahoma 263,479 157,829 Railway Express Agency, Inc 6,837 6,925 Santa Fe System 457, 195 467, 153 Southwestern Bell Telephone Company.. 226,988 293,984 The Southwestern States Telephone Company 3,678 The Spearman Gas Company •. 14,502 15,030 Stanolind- Pioe Line Company 220,800 228,979 St. Louis-San Francisco Railway Company 860,431 862,879 Western Union Telegraph Company 12,200 8,785

TOTAL . 2,635,993 $ 2,711, 136

Chicago, Rock I si and and Paci fie Rai 1 road Company, 1,284,435 1,288,247 Lone Star Gas Company 116,514 119,136 Magnolia Pipe Line Company 460,890 459,292 Nocona Bridge 6,655 6,655 Oklahoma Gas and Electric Company 20,255 21,632 Oklahoma Natural Gas Company 13,689 14,559 Public Service Company of Oklahoma 128,515 129,236 Railway Express Agency, Inc 2,638 2,672 Santa Fe System 30,571 30, i68 Shell Pipe Line Corporation 225,580 211,706 Sinclair Refining Company (Pipe Line Department) 118,550 116,852 Southwestern Bel 1 Telephone Company 108, 109 I 10,459 The Southwestern States Telephone Company 9,732 8,422 Stanolind Pipe Line Company 357,997 374,596 TerraI Tel ephone Company 2,257 2,721 Western Union Telegraph Company 5,897 4,712

TOTAL t 2, 892, 284 . 2,901,075

JOHNSTON COUNTY

American Telephone and Telegraph Company $ 178,608 J 179,832 Bromide Telephone Company 462 750 Kansas, Oklahoma & Gulf Railway Company 207,611 210,985 Milburn Telephone Company 500 641 Oklahoma Automatic Telephone Company, Inc 2,714 1,568 Oklahoma Gas and Electric Company 192,220 202,541 Oklahoma Natural Gas Company 23,072 24,080 Public Service Company of Oklahoma 33,226 35,949 The Pul Iman Company 2,237 2,929 Pure Transportation Company 84,608 52,701 Railway Express Agency, Inc 2,373 2,403 Southwestern Bell Telephone Company 180,958 185,875 Standard Gas Company 23,391 24,629 PROPERTY TAX ADMINISTRATION 141

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY ^ (Continued) 1947 .

St. Louis-San Francisco Railway Company J 710,395 S 711,210 4,995 Western Union Telegraph Company 5,967

TOTAL * 1,648,342

KAY COUNTY * 39,835 American Telephone and Telegraph Company $ 39,859 8,716 Braniff Airways, Inc 8,000 262,818 Chicago, Rock Island and Pacific Railroad Company 259,747 1,39 1,691 Cities Service Gas Company I, 105,769 358, 532 Consolidated Gas Utilities Corporation 353,022 Consol i da ted Pipe Line Company 7, 193 384, 173 Continental Pipe Line Company 393,917 50, 530 The Crude Oil Pipeline Company 50,530 217,471 Empire Pipeline Company 219,731 I 53, 209 Great Lakes Pipe Line Company 138,985 93,8 19 Gulf Refining Company (Tulsa Pipe Line Division) 108,007 12,000 C. A. Leonard Trust 12,000 28,657 Mid-Continent Pipe Line Company 27,592 49, 176 Midland Valley Railroad Company 49,133 Northern Oklahoma Gas Company 468,835 512, 531 Oklahoma Gas and Electric Company 974,834 1,262, 151 Oklahoma Power and Water Company _ 2,400 Oklahoma Telephone Company 9,631 10,089 Phillips Petroleum Company (Products Pipe Line Department) 7,025 7,274 Publ ic Service Company of Oklahoma — 2,540 The Pullman Company 2,589 3,389 Railway Express Agency, Inc 13,224 13,364 Santa Fe System ; 3,116,169 3,126,777 Shell Pipe Line Corporation 95,739 90,892 Sinclair Refining Company (Pipe Line Department) 191,591 196,455 Southwestern Associated Telephone Company 1,153 1,330 Southwestern Bell Telephone Company 689,957 809,303 Standish Pipe Line Company 6,803 6.924 St. Louis-San Francisco Railway Company 514,827 515,610 Western Union Telegraph Company 24,238 15,987

TOTAL $ 8,892,500 S 9,625, 243

KINGFISHER COUNTY

Ames Tel ephone Company $ 310 $ 317 Chicago, Rock Island and Pacific Railroad Company 1,170,774 I, 174,613 Cimarron Valley Pipe Line Company 2,831 3,217 Dover Telephone Company 1,097 1,205 Interstate Oil Pipe Line Company 5, 147 6,887 Kingfisher Gas Company 89,916 96,108 Kingfisher Water Company 46,200 71,658 Loyal Telephone Exchange 3,248 3,789 Mutual Telephone Company (Okeene) 1,014 905 Oklahoma Gas and Electric Company 248,453 253,952 Oklahoma Natural Gas Company 11,855 13,033 Omega Telephone Company 298 296 Raitway Express Agency, Inc 1,940 1,965 Sohio Western Pipelines, Inc 6,767 6,648 Southwestern Bell Telephone Company 64,948 70,582 Standish Pipe Line Company 12,004 I 1,712 Western Light A Telephone Company, Inc 48,661 52, 131 Western Union Telegraph Company 4,785 3,942

TOTAL i 1,720,248 t 1,772,960

KIOWA COUNTY

Chicago, Rock Island and Pacific Railroad Company $ 599,759 600, 359 Cooperton Telephone Exchange. 1,912 1,929 Gotebo Telephone Exchange 2,975 3,500 Lone Star Gas Company 39,259 41,410 New State Tel ephone Company 6, 353 6,859 142 PROPERTY TAX ADMINISTRATION

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY ^^______(Continued) 1947, 1948

Oklahoma Natural Gas Company $ 85,426 $ 94,006 Publ ic Service Comoany of Oklahoma 483,036 485, 184 Railway Express Agency, Inc 7,282 7,375 Santa Fe System 327,160 327,234 Sentinel Rural J Long Distance Telephone Company 886 883 Southwestern Bell Telephone Company 158,402 244,479 Southwestern States Telephone Company 15,846 13,880 Stanolind Pipe Line Company 326,714 336,963 State Fuel Suppl y Company 46,257 46,075 St. Louis-San Francisco Railway Company 1,033,795 1,052,248 Western Union Telegraph Company 16,281 12,537

TOTAL $ 3, 151,344 . 3,274,921

LATIMER COUNTY

Chicago, Rock Island and Pacific Railroad Company $ 1,055,907 $ 1,075,607 Interstate Oil Pipe Line Company 164,062 168,315 LeFlore County Gas and Electric Company 27,020 27,020 Missouri-Kansas-Texas Rail road Company 155,854 168,732 Oklahoma Western Telephone Company 216 456 Public Service Company of Oklahoma 236,212 239,884 The Pullman Company 3,714 4,861 Railway Express Agency, Inc 3,522 3, 567 Service Gas Company 5,459 4,877 Southwestern Sell Telephone Company 42,544 46,849 Southwestern Gas and Electric Company 36,538 36,286 St. Louis-San Francisco Railway Company 138,646 140,414 Tri-Cities Gas Corporation 22,856 30,862 Western Union Telegraph Company 3,898 3,239

TOTAL $ i, 896,448 $ 1,951,979

LE FLORE COUNTY

American Indian Oil and Gas Company $ 53,088 $ 58,211 Arkansas-Oklahoma Gas Company 148,256 219,522 The Arkansas Western Railway Company 36,000 36,000 Cameron Telephone Company I, 100 1,067 Chicago, Rock Island and Paci flc Rai 1 road Company 839.937 868,047 Fort Smith and Van Buren Railway Company 48,084 49,596 Interstate Oil Pipe Line Company 255,811 249,867 The Kansas City Southern Railway Company 1,935,260 2,181,091 LeFlore County Gas and Electric Company 198,060 198,060 Lincoln Power Corporation 105,000 I 15,000 Midland Valley Railroad Company 241,665 241,871 Missouri Pacific Railroad Company 6,436 6,557 Monroe Telephone Exchange 363 251 Ok I ahoma-Arkansas Tel ephone Company 38,056 39,823 Oklahoma Gas and Electric Company 351,604 384,263 Panama Telephone Company 1,517 2, 131 Public Service Company of Oklahoma 119,748 120,751 The Pullman Company 12,279 16,073 Railway Express Agency, Inc 9,864 9,989 Service Gas Company 74,402 8 1,692 Southwestern Belt •Telephone Company 94,620 128,695 St. Louis-San Francisco Rai Iway Company 1,184,292 1,198,853 Western Union Telegraph Company 27,664 23,201

TOTAL $ 5, 783, 106 $ 6, 230, 611

LINCOLN COUNTY

American Telephone and Telegraph Company $ 261,926 $ 254,275 Chicago, Rock Island and Pacific Railroad 21,645 22,425 Cimarron Valley Pipe Line Company 101,543 105,891 Cities Service Gas Company 131,900 175,771 Davenport Telephone Company. 2,386 3, 142 Davon Pipe Line Company 545 1.241 Empire Pipe Line Company 150,347 159,732 PROPERTY TAX ADMINISTRATION 143

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY (Cont i nufl|) _ ___ 1948

Gulf Refining Company (Tulsa Pipe Line Division) $ 1,969 . 1,992 Interstate Oil Pipe Line Company 122, 123 122,829 McCloud Telephone Exchange 295 222 Magnolia Pipe Line Company 175,935 165, 137 Mid-Continent Pipe Line Company 3,701 4,789 Missouri-Kansas-Texas Railroad Company..... 685,206 687,543 Oklahoma Gas and Electric Company 354,418 369,477 Oklahoma Gas Service Company — 3,301 Oklahoma Natural Gas Company 638,850 685,054 Ok 1 ahoma Tel ephone Company 13,028 14,277 Pact Gas Company 8,477 9,704 The Pullman Company _ 3, 126 4,093 Pure Transportation Company 2,102 2,457 Railway Express Agency, Inc 6,321 6,402 Santa Fe System 1,405,435 1,406,415 Shell Pipe Line Corporation 448,564 431,553 Sinclair Refining Company (Pipe Line Department) 821,254 840,282 Southwestern Associated Telephone Company 8,861 6,422 Southwestern Bell Telephone Company 408,862 415,449 The Southwestern States Telephone Company 17,393 15,094 Sparks Telephone Company I, I 13 1,012 Standish Pipe Line Company 104,845 106,715 Stanolind Pipe Line Company 1,063,581 1,095,690 St. Louis-San Francisco Railway Company 1,036,254 1,042,615 The Texas-Empire Pipe Line Company 373,844 481,963 The Texas Pipe Line Company 42,735 42,119 Tyron Telephone Company I, 100 1,097 Western Union Telegraph Company 18,871 13,934

TOTAL $ 8,446,554 $ 8,710, 115

LOGAN COUNTY

American Telephone and Telegraph Company $ 31,863 $ 32, 102 Earl W- Baker JJtil ities Company 5,100 4,940 Cimarron Valley Pipe Line Company 165,716 167,318 CitiSs Service Gas Company 530,573 547,985 Continental Pipe Line Company 245,460 231,040 Davon Pipe Line Company 32,654 33,519 Empire Pipeline Company 220,430 218,363 Guthrie Gas Utilities Company 153,452 157,068 Interstate Oil Pipe Line Company 126,912 121,404 Kingfisher Gas Company 12,736 19,544 Langston Telephone Company 800 830 Meridian Telephone Company 105 397 Mid-Continent Pipe Line Company 6,052 5,350 Missouri-Kansas-Texas Railroad Company 33,750 33,885 Hut hall Gas Company 3, 100 3, 135 Oklahoma Central Gas Company 19,040 19,930 Oklahoma Gas and Electric Company 403,582 424,749 Oklahoma Natural Gas Company 380,335 405,246 0kI ahoma Rai Iway Company II, 708 — Orlando Gas Company 2,904 2,400 Pact Gas Company (2,413 13,879 The Pullman Company 2,931 3,836 Railway Express Agency, Inc 5,406 5,471 Santa Fe System 2, 508, 308 2, 522, 259 Shell Pipe Line Corporation 88,200 51,433 Sohio Petroleum Company (Pipe Line Department) 4,958 1.557 Sohio Western Pipelines, Inc 440 437 Southwestern Associated Telephone Company 11,251 13,069 Southwestern 8el! Telephone Company 204,368 252,446 Standish Pipe Line Company 30, 342 31, 165 Stanolind Pipe Line Company 165,273 171,752 Western Light 4 Telephone Company, Inc 31,663 32,687 Western Union Telegraph Company 16,738 10,369

TOTAL $ 5,469,563 $ 5,539,565 144 PROPERTY TAX ADMINISTRATION

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY (Continued)

LOVE COUNTY

Continental Pipe i'me Company $ 1,346 $ 1,415 Empi re Pi pel ine Company . 33 32 Lone Grove Telephone Company — 43 Lone Star Gas Company 162,349 165,110 Magnolia Petroleum Company 14,284 14,283 Oklahoma Gas and Electric Company 46,686 49,835 The Pullman Company 2,158 2,825 RaiI way'Express Agency, Inc 1,572 1,592 Santa Fe System 1,098,815 1,127,591 Sinclai r Refining Company (Pipe Line Department) 108, 145 I 10,730 Southwestern Bell Tel ephone Company 46,910 88,201 Texas Water Company 17,700 18,573 Western Union Telegrapn Company 6,946 4,507

TOTAL 1, 506,944 . 1, 584,837

McCLAIN COUNTY American Telephone and Telegraph Company $ 26,305 $ 26,504 Blanchard Telephone Company 7,665 8,573 Cities Service Gas Company 35,255 35,463 Continental Pipe Line Company 983 1,055 Empire Pipeline Company 24,156 55,707 Interstate Oil Pipe Line Company 28,427 188, 165 Lone Star Gas Company 68,504 84,640 Magnolia Petroleum Company 25,839 25,839 Magnolia Pipe Line Company 257,454 261,438 Mid-Continent Pipe Line Company — 42,390 New Castle Telephone Company 1,522 1,588 Oklahoma Gas and Electric Company 121,566 127,412 Oklahoma Natural Gas Company 171,775 179,540 Public Service Company of Oklahoma 55,098 64,882 The Pullman Company 1,597 2,091 Railway Express Agency, Inc 1,484 1,503 Santa Fe System I, 143, 107 I, 188,912 Shell Pipe Line Corporation 49,544 49,313 Sinclair Refining Company (Pipe Line Department) 86,801 I 11,383 Southwestern Bell Telephone Company 29,695 29,382 The Southwestern States Telephone Company 129, 475 I I 1,635 State Fuel Supply Company 13,346 13,758 Stanolind Pipe Line Company ,, 101,385 106,259 The Texas Pipe Line Company 45,285 83,958 Western Union Telegraph Comoany 8,214 5, 193

TOTAL $ 2,434, 582 $ 2,795, 584

McCURTAIN COUNTY

Big Ten Telephone Company £ 2,600 Broken Bow Telephone Company 5,728 5, 728 Oierks Lumber & Coal Company 1,005 1, 123 Interstate Oil Pipe Line Comoany 255,893 266, 521 Public Service Company of Oklahoma 220,326 234,648 Railway Express Agency, Inc 5,837 5, 909 Southwestern Bel 1 Telephone Company 58, 501 71, 06 5 Southwestern Gas and El ectric Company 135,680 134, 745 St. Loui s-San Franci sco Ra i Iway Company 6 17,984 631, 362 Texas, Oklahoma j Eastern Railroad Company 207,215 207, 215 Western Union Telegraph Company 6,731 5, 512

TOTAL * 1, 517, 500 . 1,566, 216

MCINTOSH COUNTY

American Telephone and Telegrapn Company $ 34,081 i 34,338 Checotah.Boynton Telephone Company 10,871 Council Hill Telephone Comoany 31 148 Gulf Refining Comoany (Tulsa Pipe Line Division) 105,798 107,229 Hitchita Telephone Company 488 510 PROPERTY TAX ADMINISTRATION 145

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY (Continued) 1947 ' I9W

Interstate Oil Pipe Line Company $ 188,556 $ 193,149 Kansas, Oklahoma J Gulf Railway Company 145,405 148,079 Midland Valley Railroad Company 5,017 5,022 Missouri-Kansas-Texas Railroad Company 1,011,416 1,031,743 Oklahoma Gas and Electric Company 122,296 131,234 Oklahoma Natural Gas Company 437,699 453,516 Public Service Company of Oklahoma 45,318 47,269 The Pullman Company.. 2,129 2,786 Railway Express A9ency, Inc ,. 2, 143 2, 170 Southwestern Bell Telephone Company 60,878 66,615 Southwestern Gas and Electric Company 19,523 19,388 The Southwestern States Telephone Company 2,797 14,228 Western Union Telegraph Company 10,794 9,024

TOTAL J 2,205,240 $ 2,266,448

MAJOR COUNTY

Ames Telephone Company $ 3,039 $ 3, 108 Chicago, Rock Island and Pacific Railroad Company 548,630 548,743 Cleo Telephone Exchange - 1,637 2,597 Consolidated Gas Utilities Corporation 91,311 104,541 Drummond Telephone Company , — 143 Meno Telephone Company 1,200 1,200 Mutual Telephone Company (Okeene) 1,617 1,426 Oklahoma Gas and Electric Company 143, 156 151,091 The Pullman Company .145 191 Rai1 way Express Agency, Inc 5, 252 5,319 Ringwood Telephone Company 1,342 1,383 Santa Fe System 486,055 487,642 Southwestern Bell Telephone Company 60,078 63,008 St. Louis-San Francisco Railway Company 217,075 217,245 Western Light & Telephone Company, inc 122 125 Western Union Telegraph Company 6,575 4,234 Zenith Gas System, )nc 7,366 7,114

TOTAL $ 1,574,600 $ 1,599, 110

MARSHALL COUNTY

American Telephone and Telegraph Company £ 19,462 $ 19,609 Graben Gas and Water Company 8,152 11,089 Lone Star Gas Company 14,382 14,526 Mid-Continent Pipe Line Company 12,914 19,772 Oklahoma Gas and Electric Company 93,950 103,416 The Pullman Company 1,915 2,506 Pure Transportation Company 45,541 52,734 Railway Express Agency, Inc 2,255 2,284 Red River Pioe Line Company I I, 130 I I, 130 Southwestern Bell Telephone Company 81,217 149,188 Standard Gas Company 29,383 32,219 St. Louis-San Francisco Rai Iway Company 822,147 826,395 Western Union Telegraph Company 8,669 7,245

TOTAL $ I, 151, 117 $ 1,252, 113

MAYES COUNTY

Adair Telephone Company , $ 500 $ 897 Ajax Pipe Line Corporation 467,595 475,120 American Telephone and Telegraph Company 126,107 127,058 Ark-La Electric Cooperative, Inc 167, 177 The Ark 1 ahoma Corporation 165,508 Big Cabin Telephone Company — 110 Choteau Telephone Company 2,110 2,239 Coryell Telephone Company — 103 Gulf Refining Company (Tul sa Pipe Line Division).. 383,357 379, 195 Helmerich 4 Payne, Inc 8,494 8,494 Kansas, Oklahoma _ Gulf Railway Company 608,859 620,092 Langley Water Company 1,210 I, 210 146 PROPERTY TAX ADMINISTRATION

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY (Continued) 1947 1948

Locust Grove Telephone Company $ 2,350 $ 2,995 Missouri-Kansas-Texas Railroad Company 1,273, 183 I, 298,975 Public Service Company of Oklahoma 345,286 349,237 The Pul Iman Company 2,692 3,523 Railway Express Agency, Inc 1,953 1,978 Salina-Spavinaw Telephone Company 4,464 Salina Telephone Company 2,947 Southwestern Bell Telephone Company 97,102 130,570 Spavinaw Telephone Company , —- 1,609 Strang Telephone Company 271 272 Western Union Telegraph Company 14,855 12,443

TOTAL $ 3,507,565 * 3,584,575

MURRAY COUNTY

American Telephone and Telegraph Company $ 21, 137 $ 21,297 Continental Pipe Line Company 1,217 1,281 Davi s Telephone Company 205 Interstate Oil Pipe Line Company 142,469 141,949 Lone Star Gas Company 100,555 107,354 Oklahoma Gas and Electric Company 320,991 343,773 The Pullman Company 2,483 3,260 Railway Express Agency, Inc 1,959 1,984 Santa Fe System 1,005,845 1,032,795 Sohio Petroleum Comoany (Pipe Line Department) — 15 Southwestern Belt Telephone Company 65, 179 93, 186 St. Louis-San Francisco Railway Company 250,279 251,794 Sulphur Telephone Exchange 28,455 30,000 Western Union Telegraoh Company 11,117 7,787

TOTAL $ 1,951,892 $ 2,036,465

MUSKOGEE COUNTY

American Telephone and Telegraph Company $ 124,276 $ 126,817 Braniff Airways, Inc 9,700 10,580 Cheotah-Boynton Telephone Company 1,812 — Council Hill Telephone Company 894 1,532 E. K. Cross, Teleohone Company 5,387 5,746 Haskell Gas Company 20,953 21,200 Interstate Oil Pipe Line Company 46,097 5 1,300 K0MA Electric Cooperative, Inc 19,783 4,795 Kansas, Oklahoma £ Gulf Railway Company 450,866 459, t02 Mid-Continent Airlines, Inc 2,393 4,848 Mid-Coniinent Pipe Line Company 16,420 17,501 Midland Valley Railroad Company 576,948 577,574 Mi ssou ri -Kansas-Texas Rai 1 road Company 1, 044, 688 1,051, 333 Missouri Pacific Railroad Company 680,788 595,263 Oklahoma Gas and Electric Company 2,405,592 2,601,597 Oklahoma Natural Gas Company 1,427,852 1,527,485 Porum Telephone Company 1,771 1,918 The Pullman Company 3,693 4,834 Railway Express Agency, Inc 4,070 4,122 Southwestern Bell Telephone Company 832,132 931,633 The Southwestern States Telephone Company — 15,332 St. Louis-San Francisco Railway Company 408,899 409,159 The Texas Pipe Line Company 9,781 8,798 United Telephone Company 11,293 Western Union Telegraph Company 32,021 26,981

TOTAL . 8, 138, 109 t 8, 559, 450

NOBLE COUNTY

American Telephone and Telegraph Company $ 31,967 $ 32,198 Billings Gas Company 9,234 9,201 Chicago, Rock Island and Pacific Railroad Company.. 72,597 73,452 Cimarron Valley Pipe Line Company 185,482 185,239 Cities Service Gas Company 462,644 464,851 PROPERTY TAX ADMINISTRATION 147

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY (Continued I 1947 1948

Continental Pipe Line Company I 146,659 142,083 Empire Pipeline Company 129,574 I 28,757 Farmers Mutual Telephone Company. — 733 Gulf Refining Company (Tulsa Pipe Line Division).- 85,243 85,262 Interstate Oil Pipe Line Company 17,422 16,502 Northern Oklahoma Gas Company 146,262 136,470 Oklahoma Gas and Electric Company 229,169 238,686 Oklahoma Natural Gas Company 24,235 The Pullman Company i 2,939 3,848 Railway Express Agency, Inc. 5,460 5, US Santa Fe System 1,546,353 ,562,494 Shell Pipe Line Corporation 370,508 937,906 Sinclair Refining Company (Pipe Line Department) 41,855 41,1)7 Southwestern Associated Telephone Company 24,265 27,688 Southwestern Bell Telephone Company 163,972 169,9(7 Stanolind Pipe Line Company 52,210 56,809 St. Louis-San Francisco Railway Company 672,634 574,971 Tidal Pipe Line Company — 7,000 Western Light a Telephone Company, Inc - 2,015 2. 082 Western Union Telegraph Company 15,000 10,889

TOTAL t 4,437,709 t 4,412,88.

NOWATA COUNTY

Daphne Boop _ Foster C Boop $ 3,000 3.000 Boop A Boop 6, 500 6,500 Cities Service Gas Company 185,815 1)7,018 Cooperative Refinery Association 63,259 57,109 The Gas Service Company 49,216 49,084 Lenapah Telephone Company 1,329 1.32) Ludow i c 1 -Ce I adon Company 26, 589 32,116 Hissouri-Kansas-Texas Railroad Company 333,495 334,549 Missouri Pacific Railroad Company 651,916 871.208 Nowata County Gas Company 11,500 Public Service Company of Oklahoma 316,536 385,786 The Pullman Company 2,435 4,8)8 Railway Express Agency, Inc. 2,583 2.616 Sinclair Refining Company (Pipe Line Department)... 141,235 137,024 Southwestern Bell Telephone Company 92,475 IIS,!*) Stanolind Pipe Line Company 246,000 251,390 The Texas-Empire Pipe Line Company- 166,783 169,541 The Union Electric Railway Company.. 31,762 Union Gas System, Inc 51,798 60,290 Wann Te 1 ephone Company 661 660 Western Union Telegraph Company. 5,637 4,613

TOTAL ) 2,590,524

OKFUSKEE COUNTY

American Telephone and Telegraph Company | 42.592 42,793 Boley Telephone Company 1,113 I. II) Bryant Telephone Exchange 632 Castle Telephone Company 294 Cimarron Valley pipe Line Company * 6,478 6,584 Cities Service Gas: Company 169,282 Consol i dated Pipe Line Company 7, 272 Gulf Refining Company (Tulaa Pipe Line Division) 127,780 142,562 Interstate Oil Pipe Line Company 276,775 287,4)1 Kansas, Oklahoma A Gulf Railway Company 98,654 100,490 Magnolia Pipe Line Company 9,419 9,427 Mid-Continent Pipe Line Company 317,958 327,800 Oklahoma Gas and Electric Company i 46,932 48,368 Oklahoma Gas Service Company 3,665 6,9)1 Oklahoma Natural Gas Company 498,626 615.675 Okmulgee Producers A Mfgrs Gas Company 20,397 27.2)1 Publ ic Service Company of Oklahoma 2,341, 106 2, 33), 904 The Pullman Company 763 999 Pure Transportation Company 19,570 22,696 148 PROPERTY TAX ADMINISTRATION

TABLE 52 ASSESSED VALUATION OF EACH RAILK0AD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY (Continued) 1947 1948

Railway Express Agency, Inc $ 961 974 Shell Pipe Line Corporation 52,318 51,904 Sinclair Refining Company (Pipe Line Department) 240,651 251,799 Southwestern Bell Telephone Company 113,639 117,318 Southwestern Gas and El ectric Company 10,955 10,879 The Southwestern States Telephone Company 4,873 4, 196 Standish Pipe Line Company 96,044 97,841 Stanolind Pipe Line Company 19,338 18,312 St. Louis-San Francisco Railway Company 282,081 282, 136 Sunray Oil Corporation 20,930 99,922 The Texas Pipe Line Company 30,672 30,674 Western Union Telegraph Company 5,482 4,648

TOTAL I 4,867,291 1 4,849,955

OKLAHOMA COUNTY

American Airlines, Inc $ 45,124 J 81,958 American Telephone and Telegraph Company 689,969 721, 125 Anderson-Pri chard Pipe Line Corporation * 26,494 13,706 Arcadia Telephone Company 1,030 1,333 Earl W. Baker Util ities Company 119,364 148, 300 Bran!ff Airways, Inc 46,250 43,835 Capitol Gas Company 27,025 29,711 Chicago, Rock island and Pacific Railroad Company 1,230,192 1,264,222 Choctaw Telephone Exchange 2,901 3, 199 Cimarron Valley Pipe Line Company 393,389 392,761 Cities Service Gas Company 605,540 500, 896 Consolidated Gas utilities Corporation 10,771 12,886 Continental Air Lines, Inc 13,231 13, 068 Continental Pipe Line Company 197,421 191,704 Davon Pipe Line Company 71,621 73,616 Empire Pipeline Company 334,227 355, 248 General Fuel Corporation 6,400 6,400 Green Pastures Telephone Company 647 712 Guthrie Gas Utilities Company 63,749 65, 135 Hughes Park Water Company 2,200 2,750 Independent Natural Gas Company 78,077 80,018 Interstate Oil Pipe Line Company 131,083 195,090 Jones City Telephone Exchange 4,759 4,974 McLoud Telephone Exchange 246 220 Magnolia Petroleum Company 9,484 9,485 Magnolia Pipe Line Company 105,294 102,653 Meadowbrook Water Company, Inc 2,200 2,200 Mid-Continent Pipe Line Company 39,172 41,702 Missouri-Kansas-Texas Railroad Company 957,186 950,493 Mustang Telephone Company , 35 Kiconia Park Telephone Exchange 5,884 6,711 Oklahoma Ci ty-Ada-Atoka Railway Company 91,352 85, 466 Oklahoma City Junction Railway Company 42,000 42,000 Oklahoma Gas and Electric Company i 2, 303, 48 I 13,686,948 Oklahoma General Utility Company 4,500 4,200 Oklahoma Natural Gas Company 3,017,078 3, 625, 239 Oklahoma Railway Company 331,341 The Pullman company 7,694 10,072 Railway Express Agency, Inc 42,936 42, 530 Reno and Eastern Fuel Comoany 5,200 5,720 Santa Fe System 1,576,768 1,587,076 Sinclair Refining Company (Pipe Line Department) 404,417 354,896 Southwestern Bell Tel ephone Company 7,759,549 8,718,695 The Southwestern States Telephone Company 10,867 9,508 Sohio Petroleum Company (Pipe Line Department) 94,371 92,815 Sohio Western Pipelines, Inc 188,968 167, 372 Spencer Telephone Company 1,531 3,401 Standish Pipe Line Company 762,303 796, 740 Stanolind Pipe Line Company 278,021 288, 133 State Fuel Supply Comoany 575 557 St. Louis-San Francisco Railway Company...... 1,377,738 I, 382, 402 The Suburban Water Company 30,000 30,000 Western Union Telegraph Company 167,052 I 47, 326 TOTAL $ 33, 7 18,707 $ 36,396,706 PROPERTY TAX ADMINISTRATION 149

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPPRATIOH IN EACH COUNTY (Continued) OKMULGEE COUNTY 1947

Begge Telephone Company, . 8,550 8,550 Bryant Telephone Exchange 350 378 Consolidated Pipe Line Company 2, 102 Empire Pipeline Company 17 Great Lakes Pipe Line Company. 52,330 60,855 Self Refining Company (Tulsa Pipe Line Division) 580,361 585,680 Hoffman Gas Company 665 665 F. R. Hyer 5,160 Interstate Oil Pipe Line Company.. 295,532 295, 191 KAMO Electric Cooperative, Inc 1,301 2,287 Kansas, Oklahoma A Gul f Railway Company 291,829 295,639 Mid-Continent Pipe Line Company 247,362 272,683 Oklahoma Gas and Electric Company 84, 327 87,015 Oklahoma Natural Gaa Company 1,214,882 I, 128,375 Okmulgee Northern Railway Company 143,342 150, 000 Okmulgee Producers A Mfgrs. Gas Company 67,703 62,918 Public Service Company of Oklahoma 956,396 940,845 The Pullman Company 3,579 4,685 Pure Transportation Company 1,081 207 Railway Express Agency, Inc. 3,581 3,627 Schulter Telephone Company 545 545 Sinclair Refining Company (Pipe Line Department) 164,779 168,969 Sooner Oil A Gas Company 6,200 5,840 Southwestern Bell Telephone Company 447,885 502, 327 The Southwestern States Telephone Company 33,756 29,239 Standish Pipe Line Company. 67,644 67,416 St. Lou is-San Francisco Railway Company 1,573,786 1,581,284 The Texas Pipe Line Company. 360,631 361,044 Western Union Telegraph Company. 21, 335 17,492

TOTAL t 6,637,013 6,633,772

OSAGE COUNTY

Avant Gas Service Company $ 1,008 1,011 Burbank Telephone Company. 1,743 2,202 Cimarron Telephone Company 3,313 3,563 Cities Service Gas Company. 1,391,342 1,417,399 Consolidated Gas Utilities Corporation 42,468 42,794 Consolidated Pipe Line Company. 185,016 Continental Pipe Line Company. 196, 265 195,170 Cooperative Refinery Association 54,406 57,324 Empire Pipeline Company. 60,997 60,612 The Gas Service Company 95,049 95,096 Great Lakes Pipe Line Company 1,545,782 1,357, III Gulf Refining Company (Tulsa Pipe Line Division) 131,829 129,842 Independent Natural Gas Company 3,436 3,522 KAMO Electric Cooperative, Inc 1,518 2,668 Mid-Continent Pipe Line Company. 545,605 575,660 Midland Valley Railroad Company 714,809 7 13,240 Missouri-Kansas-Texas Railroad Company I, 543, 563 I ,.547, 225 Northern Oklahoma Gaa Company 190,880 191,387 Ochelata Telephone Company 114 109 Oklahoma Natural Gas Company.. 119,463 247,839 Oklahoma Power and Water Company , 641,571 Oklahoma Telephone Company 77,579 85,603 Osage Railway Company- 80, 193 72, 174 Phillips Petroleum Company (Products Pipe Line Department) 10,364 10,733 Public Service Company of Oklahoma 122,415 582,880 Railway Express Agency, Inc.. 9,092 9,208 Sand Springs Water Company — 109, 270 Santa Fe Syatem 1,704,666 1,704,893 Shell Pipe Line Corporation 420, 135 410,950 Shidler Telephone Company 9,000 9,000 Sinclair Refining Company (Pipe Line Department) 1,274,710 1,408,560 Sklatook Telephone Company 5, 174 Smelter Gas Company 118,656 122,095 Southwestern Bell Telephone Company 389,759 .02,014 The Southwestern Statea Telephone Company — 6, 139 150 PROPERTY TAX ADMINISTRATION

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY (Continued) 1947 1948

Standish Pipe Line Company % 290,350 * 295,530 Stanolind Pipe Line Company 1,529,500 1,896,424 The Texas-Empire Pipe Line Company 65,253 66,019 The Texaa Pipe Line Company 136,073 131, 149 Union Gas System, Inc 141,939 145,174 Western Union Telegraph Company^. 16,408 9,371 Wynona Telephone Company 4, 190 5,272

TOTAL $ 13,875,620 ! 14,126,232

OTTAWA COUNTY

AJax Pipe Line Corporation $ 269,195 S 270,296 American Telephone and Telegraph Company 358,759 364, 593 Baltic Operating Company 7, 192 7, 192 Cities Service Gas Company 214,140 215,009 The Empire District Electric Company 452,777 473,878 The Gas Service Company 135,385 I 42, 308 KAMO Electric Cooperative, Inc 995 1,749 Kansas, Oklahoma & Gulf Railway Company 407,458 414,936 The Kansas State Tel ephone Company 750 580 Miami Mineral Belt Railroad Company 100,000 100,000 Northeast Oklahoma Railroad Company 237,646 237,646 Public Service Company of Oklahoma. 32,517 33, 262 The Pullman Company...... 4,281 5,604 Railway Express Agency, Inc 3,725 3,773 Ruth Fuel Company 14,146 17, 199 Shell Pipe Line Corporation 379,284 345,729 Southwestern Bell Tel ephone Company 329,668 402, 287 St. Loula-San Francisco Railway Company 1,778,447 1,781,241 Water Service Company 8,000 4,000 Western Union Telegraph Company 18,271 15, 304

TOTAL i 4,762,636 t 4,835,583

PAWHEE COUNTY

Blackburn Telephone Company $ 1,102 I 1,343 Cimarron Telephone Company 3,787 6,566 Cimarron Valley Pipe Line Company 35,279 35,857 Cities Service Gaa Company 7 1,402 71,822 Consolidated Pipe Line Company 924 Great Lakea Pipe Line Company -6, 407 47,141 Gulf Refining Company (Tulsa Pipe Line Division) 281,903 282,962 Hallett Telephone Company 852 88 5 KAMO Electric Cooperative, Inc 3,781 6,646 Magnolia Pipe Line Company 10,927 11,087 Maramec Telephone Company 1,289 1,317 Mi ssouri-Kansas-Texas Railroad Company 508,184 509,649 Northern Oklahoma Gaa Company , 23, 102 22,834 Oklahoma Gas and Electric Company 53,244 57, 580 Oklahoma Natural Gas Company j 85,484 9 4,617 Oklahoma Power and Water Company 8,775 Public Service Company of Oklahoma — 6,077 Railway Express Agency, Inc 5,360 6,429 Santa Fe System., 1,284,888 1,283, 104 Shell Pipe Line Corporation 156,415 155,376 Sinclair Refining Company (Pipe Line Department) 247,231 225,826 Skedee Telephone Company 995 1,064 Southwestern Associated Telephone Company 1,114 1,289 Southwestern Bell Telephone Company _.. 173,549 183,824 Standish Pipe Line Company 127,896 130, 177 Stanolind Pipe Line Company 169,656 253,695 St. Louis-San Francisco Railway Company 742,946 745,413 Sun Pipe Line Company of Illinois 6,613 5,990 Western Union Telegraph Company.. 10,950 6,916

TOTAL S 4,064,055 $ 4,154,486 PROPERTY TAX ADMINISTRATION 151

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY (Continued)

PAYNE COUNTY 1947

Frank Bishop Telephone Company $ 110 Cimarron Valley pipe Line Company 63,416 64,243 Cities Service Gas Company 212,154 476,746 Conaolldated Gas Utilities Corporation 53,203 53,483 Continental Pipe Line Company 1,730 3,055 Empire Pipeline Company 136,324 132,542 Great Lakes Pipe Line Company 59,033 60,296 Gulf Refining Company (Tulsa Pipe Line Division) 47,162 47,817 Home Pipe Line Company 7,516 7,516 Interstate Oil Pipe Line Company 255,169 249,379 KAMO Electric Cooperative, Inc 1,520 2,674 Magnolia Pipe Line Company 32,955 32,295 Mohan Gat Company 440 440 Mid-Continent Pipe Line Company 111,670 127,843 Missouir-Kanaas-Texas Railroad Company 511,751 512,886 Oklahoma Gas and Electric Company 269,244 281,416 Oklahoma Natural Gas Company 317,204 328,268 Pact Gas Company 9,431 10,632 Paradise Telephone Company 363 610 Railway Expreaa Agency, Inc 5,202 5,268 Ripley Gas Company 4,180 4,180 Santa F« System 1,611,751 1,622,143 Shell Pipe Line Corporation 751,485 1,003,317 Sinclair Refining Company (Pipe Line Department) 24,353 23,998 Southwestern Associated Telephone Company 38,678 44,425 Southwestern Bell Telephone Company 432,979 488,448 Standiah Pipe Line Company 144,383 146,959 Stanolind Pipe Line Company 315,186 343,660 Sun pipe Line Company of Illinois 38,956 39,722 The Texas-Empire Pipe Line Company 69,846 62,553 The Texas Pipe Line Company 43,512 44,588 Western Light A Telephone Compeny, Inc 1,141 1,179 Western Union Telegraph Company 11,100 5,860 Ya 1 e Gas Company 11 ,000 11,000

TOTAL « 5,594,1 47 6,239,821

PITTSBURG COUNTY

American Telephone and Telegraph Company $ 61,365 61,088 Canadian Valley Telephone Company 630 625 C. I. 0. Gas Company ' 18,315 18,315 Chicago, Rock Island and Pacific Railroad Company 1,325,170 1,361,660 Conaolldated Ges Utilities Corporation — 242,227 Gaa Service Corporation 33,000 33,000 Gulf Refining Company (Tulsa Pipe Line Divleion) 510,133 504,390 Misaouri-Kanaas-Texas Railroad Company 2,036,465 2,083,487 Oklahoma Automatic Telephone Compeny Inc 6,541 8,359 Oklahoma Natural Gee Company 226,175 246,335 Oklahoma Western Telephone Company 474 418 Pittaburg County Railway Corporation - 20,000 Public Service Company of Oklahoma 1,535,708 1,209,645 The Pullman Company 6,898 9,030 Quinton A Kinta Telephone Company 2,249 2,437 Railway Expreaa Agency, Inc 5,968 6,044 Southeastern Gas Company 12,001 13,366 Southwestern Bell Telephone Company 338,342 381,982 Southwestern Gas and Electric Company 83,132 82,561 The Southwestern States Telephone Company 2,156 1,880 The Texas Pipe Line Compeny 6,246 6,255 Tri-Citles Gas Corporation 43,344 46,372 Western Union Telegraph Company 24,899 20,790

TOTAL .....,..., $ 6,299,211 6,340,466 152 PROPERTY TAX ADMINISTRATION

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY (Continued)

PONTOTOC COUNTY 1947

American Telephone and Telegraph Company $ 29,530 Cities Service Company 125,738 r i ttstown Telephone Company 2,600 2,640 Fittstown Hater Company I, I 55 I ,155 Graben Gas and Water Company 64,039 76,770 Graben Light & Power Company 12,103 12,108 Interstate Oil Pipe Line Company 254,160 262,171 Kansas, Oklahoma & Gulf Railway Company 269.272 2 74,933 Louisiana Nevada Transit Company of Oklahoma 2,500 Magnolia Pipe Line Company 9,334 9,543 Mid-Continent Pipe Line Company 86,418 91,592 Oklahoma City-Ada-Atoka Railway Company 113,005 105,472 Oklahoma Gas and Electric Company 1,044,029 I,088,892 Oklahoma Natural Gas Company „ 29,942 31,116 Public Service Company of Oklahoma 36,327 35,012 The Pul Iman Company 2,615 3,423 Pure Transportation Company 32,261 19,791 RaiIway Express Agency, Inc 4,083 4,135 Santa Fe System 191,923 192,680 Sinclair Refining Company (Pipe Line Department) 87,347 79,280 Sohio Petroleum Company (Pipe Line Department) — 66 Southwest Natural Gas Company 345,017 361,032 Southwestern Bell Telephone Company 278,047 327,375 The Southwestern States Telephone Company 13,909 12,056 Stanolind Pipe Line Company 389,728 301,784 St. Louts-San Francisco Railway Company 897,882 898,237 Sun ray Oil Corporation 28,220 Vanoss Telephone Company 645 Western Union Telegraph Company 11,230 8,080

TOTAL $ 4,332,344 $ 4,259,816

POTTAWATOMIE COUNTY

American Telephone and Telegraph Company $ 105,898 106,831 Chicago, Rock Island and Pacific Railroad Company 827,791 853,250 Cimarron Valley Pipe Line Company 18,692 18,999 Cities Service Gas Company 298 299 Earlsboro Telephone Company 4,31 I 4,742 Gulf Refining Company (Tulsa Pipe Line Division) 180,064 179,865 McLoud Telephone Exchange 3,704 3,846 Magnolia Pipe Line Company 387,031 383,278 Mid-Continent Pipe Line Company 79,119 115,227 Oklahoma Ci ty-Ada-Atoka Railway Company 136,926 127,615 Oklahoma Gas and Electric Company 1,068,272 1,009,510 Oklahoma Natural Gas Company 628,835 677,709 Pearson Telephone Company 619 598 Public Service Company of Oklahoma 55,306 54,700 The Pullman Company 2,246 2,940 RaiIway Express Agency, Inc 4,393 4,449 Remus Rural Telephone Company 415 415 Santa Fe System 1,766,317 I ,766,287 Shell Pipe Line Corporation 245,431 243,800 Sinclair Refining Company (Pipe Line Department) 1,225,631 1,267,519 Southwest Natural Gas Company 14,952 I 5,506 Southwestern Bell Telephone Company 603,993 648,008 The Southwestern States Telephone Company 45,020 39,283 Standish Pipe Line Company 109,567 111,522 Stanolind Pipe Line Company 1,052,204 1,095,563 Tecumseh Gas Distributing System 15,700 16,122 The Texas-Empire Pipe Line Company 14,935 14,913 The Texas Pipe Line Company 74,936 70,743 Wanette Gas Company 3,300 3,600 Western Union Telegraph Company 14,179 10,017

TOTAL 8,680,085 PROPERTY TAX ADMINISTRATION 153

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY (Continued

PUSHMATAHA COUNTY 1947

Gulf Refining Company (Tulsa Pipe Line Division) $ 332,315 323,572 Oklahoma Western Telephone Compeny 458 671 Public Service Company of Oklahoma 80,930 94,201 The Pullman Company 5,107 6,686 Railway Express Agency, Inc 3,706 3,753 Southwestern Bell Telephone Company 26,271 80,309 Southwestern Gas and Electric Company 78,680 78,138 St. Louia-San Francisco Railway Company 1,173,127 1,187,844 Western Union Telegraph Company 15,254 12,815

TOTAL $ I ,71 5,848

ROGER MILLS COUNTY Cheyenne Gas Company 5,000 5,000 Consolidated Gas Utilities Corporation 143,739 142,959 Hammon Telephone Company 3,348 3,481 Missouri-Kansas-Texas Railroad Company 122,628 130,423 Public Service Company of Oklahoma 61,135 61,523 Railway Express Agency, inc 3,782 3,830 Reydon Gas Company 7,548 8,303 Reydon Telephone Company 1,738 1,738 Santa Fe System 315,456 319,205 Southwestern Associated Telephone Company 6,348 7,376 Southwestern Bell Telephone Company 20,900 22,341 Strong City Telephone Company i 101 191 Weatern Union Telegraph Company 3,494 486 White Gas and Fuel Company 375 375

TOTAL * 695,591 707,231

ROGERS COUNTY

Ajax Pipe Line Corporation » 152,935 $ 152,869 American Telephone and Telegraph Company , 326,714 333,669 Collinsville Telephone Company 1,301 Consumers Co-Operative Gas Company. 12,395 12,396 Cooperative Refinery Association 1,359 1,434 Mack 0. Davis Pipe Line Company 1,793 1,793 Gulf Refining Company (Tulsa Pipe Line Division) 123,376 125,088 Helm-rich A Payne, Inc 14,696 14,696 Inola Telephone Company 2,332 2,220 Missouri Pacific Railroad Company 1,289,845 1,316,684 Oklahoma Natural Gas Company 191,933 163,173 Public Service Company of Oklahoma 199,790 207,263 The Pullman Company , 7,330 9,595 Railway Express Agency, Inc 5,319 5,387 Shell Pipe Line Corporation , 396,731 389,088 Sinclair Refining Company (Pipe Line Department) 4,742 40 Sohio Petroleum Company (Pipe Line Department) 41 Southwestern Bell Telephone Company 201,433 248,394 The Southwestern States Telephone Company 1,674 Stanolind Pipe Line Company.. 85,938 88,728 St. Louis-San Francisco Railway Company 1,819,906 1,812,971 Talala Telephone Company 294 The Texas-Empire Pipe Line Company 152,821 152,577 Western Union Telegraph Company 19,244 16,130

TOTAL i 5,012,227 , 5,055,809

SEMINOLE COUNTY

American Telephone and Telegraph Company $ 130,219 131,086 Bowlegs Telephone Company 1,503 1,780 Chicago, Rock Island and Pacific Railroad Company 673,486 697,322 Cimarron Valley Pipe Line Company 415,799 174,012 Cities Service Gas Company 171,383 13,688 Davon Pipe Line Company 2,247 Earlsboro Telephone Company 975 1,073 154 PROPERTY TAX ADMINISTRATION

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY (Continued) 1947 1948

Em pi re Pi pel ine Company $ 71 ,587 69,318 Gulf Refining Company (Tulsa Pipe Line Division) 558,815 557,246 Interstate Oil Pipe Line Company 446,822 496,228 Magnolia Pipe Line Company 280,405 266,484 Mid-Continent Pipe Line Company 489,670 519,659 New Lima Gas Company 1,325 1,458 Oklahoma Ci ty-Ada-Atoka Railway Company 100,427 93,721 Oklahoma Gas and Electric Company 656,842 683,646 Oklahoma Natural Gas Company 219,312 232,832 Public Service Company of Oklahoma 47,858 47,334 The Pul Iman Company . 2,524 3,303 Pure Transportation Company I 53,099 142,844 RaiIway Express Agency, Inc 8,831 1,855 Sasakwa Telephone Company < 978 1,131 Shell Pipe Line Corporation 17,607 17,490 Sinclair Refining Company (Pipe Line Department) 849,128 836,078 Southwestern Bel I Telephone Company 41 3,696 514,566 Southwest Natural Gas Company 212,758 231,900 Standish Pipe Line Comoany 170,353 172,483 Stanolind Pipe Line Company 418,843 395,448 State Fuel Supply Company 87,314 86,444 St. Louis-San Francisco Railway Company 164,175 164,175 The Texas-Empire Pipe Line Company 208,108 204,185 The Texas Pipe Line Company.,., 294,803 286,725 Western Union Telegraph Company 9,788 8,040

TOTAL $ 7,271,433 $ 7,055,801

SEQUOYAH COUNTY

American Telephone and Telegraph Company $ 40,856 $ 41,164 Arkansas-Oklahoma Gas Company 127,770 135,590 Ark-La Electric Cooperative, Inc 50,602 The Arklahoma Corporation — 50,096 E. K. Cross Telephone Company 592 626 The Kansas City Southern Railway Company 1,042,309 1,186,179 Missouri Pacific Railroad Company 1,461,042 1,490,788 Oklahoma Gas £»nd Electric Company 150,803 158,514 The Pullman Company 6,891 9,021 RaiIway Express Agency, Inc 4,999 5,063 Southwestern Bell Telephone Company... 85,578 164,207 Vian Telephone Company 1,547 1,368 Western Union Telegraph Company 18,434 15,172

TOTAL 5 2,991 ,423 $ 3,257,788

STEPHENS COUNTY

Alma Telephone Company $ 5,735 $ 8,536 Chicago, Rock Island and pacific Railroad Company 1,060,085 1,063,831 Consolidated Gas Utilities Corporation 64,164 166,69 Interstate Oil Pipe Line Company 54,415 54,63. Lone Star Gas Company 243,523 244,01. Magnolia Pipe Line Company 527,261 537,56_ Oklahoma Gas and Electric Company 589 911 Public Service Company of Oklahoma 359,739 235,364 RaiIway Express Agency, Inc I .736 I ,758 Rock Island OH i Refining Company, Inc 123,398 188,617 Southwestern Bel 1 Telephone Company 277,738 365,950 The Southwestern States Telegraph Company 36,274 31,654 State Fuel Supply Company 18,644 18,891 The Texas Pipe Line Company — 29,901 Western Union Telegrapn Company 5,211 4,305

TOTAL $ 2,778,512 $ 2,972,632

TEXAS COUNTY

Reaver, Meade & Englewood Railroad Company $ 211,169 $ 212,842 Chicago, Rock Island and Pacific Railroad Company 2,395,697 2,412,271 PROPERTY TAX ADMINISTRATION 155

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY , 'Continued) 1947 19

Cities Service Gas Company , 1,946,831 I 1,999,966 Kardesty Telephone Company 300 314 Michigan-Wisconsin Pipe Line Company — 136,190 Natural Gas Pipeline Company of America —. 52,717 Panhandle'Eastern Pips Line Compeny 506,668 505,933 The Pullman Company 4,852 6,952 Railway Express Agency, Inc t 6,748 6,835 Republic Naturel Gas Company 607,401 7(5,254 Santa Fe System 118,641 119,287 The Southwest Telephone Company 13,712 13,332 Southwestern Associated Telephone Company 55,663 65,748 Southwestern Bell Telephone Company 18,781 19,504 Southwestern Public Service Compeny 1,010,136 1,089,961 Tyrone Telephone Company 1,607 2,807 Western union Telegraph Company 9,017 7,030

TOTAL S 6,907,423 t 7,615,933

TILLMAN COUNTY

Be 11-Western Corporation $ 36,000 36,000 Grandfield Gaa Company 15,767 16,117 Gulf Refining Company (Tulaa Pipe Line Division) 80,651 81,046 Lone Star Gas Company 194,491 227,234 Missouri-Kansas-Texas Railroad Company 496,248 527,090 Public Service Company of Oklahoma 237,082 241,816 Railway Express Agency, Inc 4,479 4,537 Southwestern Bell Telephone Company 55,269 55,727 The Southwestern States Telephone Company 122,622 109,064 Stanolind Pipe Line Company 8,097 9,574 St. Louis-San Francisco Rai Iway Company 542,654 555,737 Western Union Telegraph Company 7,333 6,255

TOTAL « 1,800,693 * 1,970,167

TULSA C0UKTY

Ajax Pipe Line Corporation . 165,090 165,206 American Airlines, Inc 715,084 864,068 American Telephone and Telegraph Company 516,746 Bixby Telephone Company 8,920 12,138 Braniff Airways, Inc '., 16,050 17,369 Cargal Oil and Gas Company 2,662 Cities Service Gaa Company 563 Collinaville Telephone Compeny 11,054 Consolidated Pipe Line Company 62,792 Continental Air Linea, Inc 11,918 12,081 Great Lakes Pipe Line Company 213,502 265,327 Gulf Refining Company (Tulaa Pipe Line Division) 498,545 492,917 Interstate Oil Pipe Line Compeny 348,067 382,871 KAMO Electric Cooperetlve, Inc 14,305 8,466 Mid-Continent Airlines, Inc 6,224 S.272 Mid-Continent Pipe Line Company 144,076 197,(39 Midland Valley Railroad Company 358,014 358,433 Missouri-Kansas-Texas Railroad Company 575,244 577,(39 Oklahoma Gas and Electric Company 119,992 137,(47 Oklahoma Natural Gaa Company 3,320,069 3,828,553 Oklahoma Power and Water Company 1,892,238 Oklahoma Telephone Company 36,276 43,908 Public Service Company of Oklahoma 7,779,687 10,944,917 The Pullman Company 3,664 4,7(9 Pure Transportation Company 854 387 Railway Express Agency, Inc 52,426 52,301 Ruth Fuel Company 10,961 13,147 Sand Springs Railway Company 466,155 4(3,155 Sand Springs Water Company — 127,619 Santa Fe System 783,056 782,665 Shell Pipe Line Corporation 91,651 91,042 Sincleir Refining Company (Pipe Line Department) 367,549 351,359 Skiatook Telephone Company 8,005 156 PROPERTY TAX ADMINISTRATION

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPCRATICtl IN EACH COUNTY (Continued) 1947 1948

A. E. Smith J 5,639 S 5,657 Southwestern Bell Telephone Company 5,578,478 6,371,820 The Southwestern States Telephone Company 10,799 32,346 Stanolind Pipe Line Company 196,296 211,490 St. Louis-San Francisco Railway Company 1,594,963 1,593,254 Sueburban Water Company 1,100 1,100 The Texas-Empire Pipe Line Company 192,203 192,210 The Texas Pipe Line Company 218,652 217,720 Tulsa-Sapu|pa Union Railway Company 17,588 17,612 Tulsa Union Depot Company 424,197 424,197 Union Gas System, Inc 29,676 38,610 Western Union Telegraph Company 118,109 98,285 Wilcox A Schmuck 2,200 2,200 Yorkshire Estates Water Company 2,553 3,391

, TOTAL i 26.993,792 » 29,925,179

WAGONER COUNTY

Ajax Pipe Line Corporation $ 105,225 105,274 American Telephone and Telegraph Company 64,041 64,524 Gulf Refining Company (Tulsa pipe Line Division) 101,229 102,634 Haskell Gas Company 7,228 6,981 Helmerich A Payne, Inc 3,870 3,870 Kansas, Oklahoma A Gulf Railway Company 352,653 359,167 Mid-Continent Pipe Line Company 33,192 30,173 Midland Valley Railroad Company 54,562 54,610 Missouri-Kansas-Texas Railroad Company 1,282,094 1,295,749 Missouri Pacific Railroad Company... 660,'78 673,942 Oklahoma Gas and Electric Company... 6,257 7,822 Oklahoma Natural Gas Company 263,282 269,426 Oklahoma Telephone Company 637 643 Public Service Company of Oklahoma 190,468 191,566 The Pullman Company 3,465 4,536 Railway Exprees Agency, Inc 4,450 4,508 Sinclair Refining Company (Pipe Line Department) 43,274 28,607 Southwestern Bell Telephone Company 60,516 62,627 The Southwestern States Telephone Company 43,956 50,468 St. Louis-San Francisco Railway Company 13,024 United Telephone Company 9,946 Western Union Telegraph Company 22,175

TOTAL S 3,325,722 3 3,335,526

WASHINGTON COUNTY

American Telephone and Telegraph Company $ 601 598 Cities Service Gas Company 515,166 455,553 Collinsville Telephone Company 695 Cooperative Refinery Association 155,211 158,168 Copan Gas Company 4,000 4,000 The Gas Service Company 264,930 268,865 Great Lakes Pipe Line Company 184,946 203,318 Missouri-Kansas-Texas Railroad Company 343,573 344,586 Ochelata Telephone Company 968 Oklahoma Power and Water Company 37,531 Oklahoma Public Service Corporation 4,975 4,523 Oklahoma Telephone Company 3,758 4,209 Phillips Petroleum Company (Products Pipe Line Departnent) 230 238 Public Service Company of Oklahoma 677,816 751,116 The Pullman Company 3,814 6,256 Railway Express Agency, Inc 8,781 8,869 Ramona Gas Company 9,400 9,400 Santa Fe System 1,372,205 1,371,218 Shell Pipe Line Corporation 44,057 43,764 Sinclair Refining Company (Pipe Line Department) i,405,533 1,409,482 Smelter Gas Company 3,346 6,627 Southwestern Bell Telephone Company 474,486 612,420 The Southwestern states Telephone Company , — 803 Stanolind Pipe Line Company 75,693 73,979 Suburban Natural Gas Company 45,468 45,468 PROPERTY TAX ADMINISTRATION 157

TABLE 52 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION IN EACH COUNTY (Continued) 1947 1948

The Texas-Empire pipe Line Company $ 206 » 206 Union (at System, Inc 51,587 52,134 Wenn Telephone Company 301 302 Western union Telegraph Company 11,571 7,442

TOTAL t 5,700,868 $ 5,744,537

WASHITA COUNTY

American Telephone and Telegraph Compeny $ 129,916 131.007 Seeeie Telephone Compeny 2,698 2,521 Canute Telephone Compeny 3,280 3,280 Chicago, Rock Island and Pacific Railroad Company 268,853 275,068 Foea Telephone Company i 3,405 3,503 Oklahoma Natural Gas Company.. 204,514 217,639 Public Service Company of Oklahoma 181,416 182,592 The Pullman Company 1,201 1,573 Railway Express Agency, Inc 4,223 4,278 Santa Fe System 458,665 458,781 Sentinel Rural A Long Distance Telephone Compeny 13,694 13,699 Southwestern (mil Telephone Company 87,313 92,131 The Southwestern States Telephone Company 3,721 3,322 Stanolind Pipe Line Company 6,921 9,252 St. Louie-San Francisco Railway Company 453,903 454,522 -aehlte flea Service Company 6,050 6,050 Weatern Union Telegraph Coapany :.. 5,736 3,465

TOTAL t 1,837,509 1,862,683

WOODS COUNTY

American Telephone and Telegraph Company S 151 Avard Telephone Exchange , 604 627 Chicago, Rock Island and Pacific Railroad Company 60,393 60,566 Cities Service Gaa Compeny 1,172,181 1,179,089 Oklahoma Gas and Electric Company 338,588 357,455 Phillips Petroleum Company (Products Pips Line Department) 137,750 142,656 The Pullman Compeny 3,516 4,603 tall-ay Express Agency, Inc 5,782 5,857 Saab Fa Systaa..... 2,652,848 2,651,506 taath-aetern Asaaclate, Telephone Company... 33,414 35,652 (oathwaa-arn Boll Telephone Compeny 102,050 111,955 St. Louis-San Franclscc Railway Company 311,445 312,584 United tea Service Company 1,456 1,471 •astern Light A Telephone Company, Inc 507 524 Western Union Telegraph Coapany 10,580 6,287 Zenith (aa System, Inc 246,702 254,434

TOTAL ,,.| 5,077,967 ! 5,125,266

WOODWARD COUNTY

(loa Ridge Telephone Company $ 1,510 t 1,070 Canadian Valley (aa Coapany 9,187 9,187 Cltlea Service Gas Coapany 996,611 1,001,761 Misaoarl-Kanaaa-Texaa Railroad Coapany 458,761 486,934 Moore land Faraera Telephone Coapany 6,323 6,359 Mutual Telephone Coapany 1,623 1,623 Oklahoma (as and Electric Coapany 301,230 312,044 Public Service Corporation of Texas 36,438 36,877 The Pullman Coapany 3,514 4,600 Railway Expreaa Agency, Inc 8,911 5,296 Santa Fe Systaa 2,006,669 2,003,630 Sharon Telephone Coapany 1,673 2,648 Southwestern Associated Telephone Company 5,896 6,948 Southwestern Ball Telephone Company 144,827 207,799 Weetem Union Telegraph Coapany 10,041 6,176 Zenith Gas Syatem, Inc 149,670 153,181

TOTAL « 4,143,084 * 4,246,133 158 PROPERTY TAX ADMINISTRATION

TABLE 53 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION

RAILROAD COMPANIES 1947 1948 The Arkansas Western fta .'way Company $ 36,000 $ 36,000 Beaver, Meade £ Englewood Railroad Company- 360,000 362,737 Chicago, Rock island and pacific Railroad Company 26,211,330 26,548,480 Fort Smith and Van Buren Railway Company (.. 62.500 63,550 The Kansas City Southern Railway Company 4,470,000 5,050,000 Kansas, Oklahoma A Gulf Railway Company 4,676,853 4,762, 166 Miami Mineral Belt Railroad Company 100,000 100,Q0O Midland Valley Railroad Company 2,254,164 2,254,164 Missouri-Kansas-Texas Railroad Company 21,212,083 21,637,083 Missouri Pacific Railroad Company 4,950,205 5,054,442 Northeast Oklahoma Rai.road Company 237,646 237,646 Oklahoma City-Ada-Atoka Railway Company 535,690 500,000 Okmulgee Northern Railway Company 143,342 150,000 Osage Railway Company 80, 193 72,174 Santa Fe System. 39,483,500 39,715,000 St. Louis-San Francisco Railway Company... 33,087,545 33,241,434 St. Louis-San Francisco Railway Company, Lessee... -. 1,600 1,600 Texas, Oklahoma & Eastern Railroad Company 207,215 207,215 Tulsa Union Depot Company 424,197 424,197

Total $138,534,063 $140,417,888

EXPRESS COMPANIES

Railway Express Agency, Inc $ 440,000 $ 440,000

Total $ 440,000 $ 440,000

ELECTRIC LIGHT, HEAT, WATER, POWER AND GAS COMPANIES

American Indian Oil and Gas Company $ 53,088 $ 58,21 I The Arklahotna Corporation 355,995 Ark-La Electric Cooperative, Inc 359,590 Avant Gas Service Company 1,008 1,011 Earl W. Baker Utilities Company 152,618 180,303 Billings Gas Company II, 473 11,473 Cache Electric Company 2,662 2,662 Canadian Valley Gas Company 9,187 9,187 Canton Service Corporation 5,900 6,000 Capitol Gas Company. 44,539 48,242 Cargal Oil 4 Gas Company.... 2,662 C. C. |. Gas Company 18,315 18,315 Cheyenne Gas Company ,5,000 5,000 City of Siloam Springs, Arkansas 665 665 Civic Gas Company __•_•__••___ 30,800 28, 105 Consolidated Gas Utilities Corporation , 2,875,998 3,786,844 Consumers Co-Operative Gas Company 12,395 12,395 Copan Gas Company 4,000 4,000 Eastern Oklahoma Gas Company 6,149 6,149 The Empire District Electric Company 492,707 516,419 Fittstown Water Company... 1,155 1,155 The Gas Service Company 551,202 561,966 Graben Light and power Company 12,108 12,108 Grandf fe Id Gas Company _ 15,767 I 6, 117 GutHrie Gas Utilities Company 217,201 222,203 Has ke 11 Gas Company 28,181 28,181 Hoffman Gas Company..' 665 665 Hughes Park Water Company 2,200 2,750 KAMO Electric .Cooperative 44,000 30,689 Kingfisher Gas Company - 102,652 115,652 Kingfisher Water Company _.,, 46,200 71,658 Kinta Natural Gas Company , |,260 1,393 Langley Water Company 1,210 1,210 C. A. Leonard Trust 12,000 12,000 Lincoln power Corporation 105,000 115,000 Lone Star Gas Company 2,535,872 2,690,014 Meadowbrook Water Company. 2,200 2,200 Me ha n Gas Company 440 440 Mulhall Gas Company 3,100 3, 135 New Lima Gas Company 1,325 1,458 Northern Oklahoma Gas Company 902,635 999,083 PROPB_RTY TAX ADMINISTRATION 159

TABLE 53 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION (Continued)

ELECTRIC LIGHT, HEAT, WATER, POWER AND GAS COMPANIES 1947 Nowata County Gas Company $ It,500 t Oklahoma Central Gas Company 19,040 19,930 Oklahoma Gas and Electric Company 27,895,452 30,453,588 Oklahoma Gas Service Company 3,665 10,252 Oklahoma General Utility Company 4,500 4,200 Oklahoma Hatura. Gas Company 19,393,000 21,105,000 Oklahoma power and Water Company 2,595,403 Oklahoma public Service Corporation... 4,975 4,623 Or 1 ando Gas Company 2,904 2, .00 Pact Gas Company • 30,321 34,215 Public Service Company of Oklahoma 22,839,043 26,000,000 public Service Corporation of Texas..... 124,451 126,776 Ramona Gas Company 9,400 9,400 Reno and Eastern Fuel Company 5,200 6,720 Reydon Gas Company 7,548 6,303 Ripley Gas Company •_ 4, 180 4,1.0 Ruth Fue 1 Company 42, 000 42,726 Sand Springs Water Company 236,889 Service Gas Company 79, 861 86,569 A. E. Smith 5,539 5,657 Southwest Natural Gas Company 635,071 672,821 Southwestern Gas And Electric Company 387,832 385,160 Southwestern Public Service Company 1,521,283 1,611,105 The Spearman Gas Company 18,532 19,389 Standard Gas Company 52, 774 56,848 State Fuel Supply Company 592,904 618,875 Stratford Natural Gas Company , ' 6,060 6,500 Suburban Water Company 1,100 1,100 The Suburban Water Company 30,000 30,000 Tecumseh Gas Distributing System, 15,700 16,122 Texas Water Company 17,700 18,573 Tr i-C it ies Gas Corporation.. 66,200 77,234 United Gas Service Company 6,391 6,391 Vinita Fuel Company 35,000 36,295 Wanette Gas Company 3,300 3,600 Washita Gas Service Company 6,050 6,050 Water Service Company j. , 8,000 4,000 White Gas and Fuel Company.. 12,000 12,000 Wi Icox & Schmuck • 2,200 2,200 fa 1 e Gas Company 11,000 11,00. Yorkshire Estates Water Company. 2,553 3,391 Yukon Electric Company. 22,892 23,492 Zenith Gas System, Inc 459,284 469,319

Total $ 85,666,937 $ 92,191,844

OIL AND GASOLINE PIPE LINE COMPANIES

Ajax pipe Line Corporation $ 1,539,815 * 1,550,308 Anderson-pr ichard pipe Line Corporation 154,156 140,000 Be 11-Western Corporation 36,000 36,000 Champlin Refining Company 111,127 111,127 Cimarron Valley pipe Line Company 1,375,000 1,391,224 Consol i da ted Pipe Line Company 323,134 — Continental Pipe Line Company 1,189,900 1,156,186 Cooperative Refinery Association 274,235 274,235 The Crude Oil pipeline Company 50,530 50,530 Mack 0. Davis pipe Line Company 1,793 1,793 Davon pipe Line Company 104,820 110,623 Empire pipe) ine Company 1,3 60,000 I,4I0,8|6 Great Lakes pipe Line Company 2,356,014 2,356,014 Gulf Refining Company (Tulsa pipe Line Division) 5,262,172 5,272,063 interstate Oil Pipe Line Company 4,964,692 5,518,500 Magnolia petroleum Company 142,296 142,29$ Magnolia pipe Line Company 3,242,761 3,242,761 Mid Continent pipe Line Company 2,678,151 2,983,836 Phillips petroleum Company (products pipe Line Department) 760,350 785,363 Phillips Petroleum Company S Shamrock Oil S Gas Corporation — 120,000 pure Transportation Company 500,000 475,000 Red River pipe Line Company 11,130 11,130 160 PROPERTY TAX ADMINISTRATION

TABLE 53 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION (Cont inued)

OIL AND GASOLINE PIPE LINE COMPANIES 1947 1948 Rock island Oil I Refining Company, inc J 182,000 $ 261,760 Rock island Oil Comoany, inc 80,251 80,976 Shell Pipe Line Corporation _ 5,059,605 5,041,200 Sinclair Ref ining Company (pipe Line Department) 10,219,663 10,538,858 Sohio Petroleum Company (pipe Line Department) 99,329 121,254 Sohio Western pipelines, Inc 219,257 193,816 Standish pipe Line Company 1,977,106 2,031.386 Stanolind pipe Line Company 9,592,086 10,291,869 Sun pipe Line Company Illinois 54,721 54,721 Sunray Oil Corporation 86,710 381,234 The Texas-Empire pipe Line Company 1,582,599 1,683,199 The Texas pipe Line Company 2,547,522 2,638,697 Tidal pipe Line Company — 7,000

Total i 58,038,925 $ 60,465,774

GAS TRANSMISSION COMPANIES

Arkansas-Oklahoma Gas Company $ 277,679 $ 356,110 Baltic Operating Company 11,237 11,237 Boop S Boop 6,500 6.500 Daphne Boop & Foster C. Boop 3,000 3,000 Cities Service Gas Company n,407,895 14,157,895 Drumright Gas Service 51,136 51,137 Gas Service Corporation 33,000 33,000 General Fuel Corporation 6,400 6,400 Graben Gas and Water Company 80,000 95,445 Helmerich & Payne, Inc 27,060 27,060 Home Pipe Line Company 7,516 7,516 F. R. Hyer. $,|$0 Independent Natural Gas Company 81,513 83,540 LeFlore County Gas and Electric Company 225,080 225,080 Little Nick Oil Company 13,750 32,1 11 Louisiana Nevada Transit Company of America 2,5-lW Ludowici-Celadon Company 26,589 32, II5 Michigan-Wisconsin pipe Line Company 335,180 Natural Gas pipeline Company of America 1,012,500 1,974,547 Northern Natural Gas Company 1,064,141 1,165,391 Okmulgee producers & Mfgrs. Gas Company 88,100 90,200 Panhandle Eastern pipe Line Company 688,63? 692,300 Republic Natural Gas Company 607,401 765,254 Service pipe )_ine Company 9,374 , 9,374 Sme 1 ter Gas Company I 22, 002 128, 111 Sooner Oil and Gas Company 42,5(8 40,500 Southeastern Gas Company 38,787 35,261 Suburban Natural Gas Corporation 45,468 45,468 Texoma Natural Gas Company 72,960 156,445 Union Gas System, |nc 275,000 296,208 United Gas pipe Line Company 27,500 27,500

Total $ 19,357,903 . 20,592,996

STREET AND INTERURBAN RAILWAY COMPANIES

Oklahoma City Junction Railway Company % 42.000 % 42,000 Oklahoma Ra i Iway Company 458,000 Pittsburg County Railway Corporation 20,000 Sand Springs Ri i Iway Company 466,155 483,155 Tulsa-Saoulpa Onion Railway Company 40,538 41,212 The Union Electric Railway Company 31,762 —

Total % 1,058,455 $ 566,367

SLEEPING CAR COMPANIES

The Pullman Company % 170,866 % 226,411

Total % 170,866 * 226,411 PROPERTY TAX ADMINISTRATION 161

TABLE 53 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION (Continued)

TELEPHONE COMPANIES 1947 Ac hi 1 le Telephone Company $ 685 942 Ada ir Telephone Company 500 897 Al ine Telephone Company 2,656 2,558 Alma Telephone Company 5, 735 8,854 American Telephone and Telegraph Company 5,075,161 ,182,032 Ames Telephone Company 3,645 3,728 Amorita Te le phone Company 1,320 2,000 Apache Telephone Exchange, , 6,399 6,398 A read ia Telephone Company 1, 030 1,333 Ardmore-Graham Telephone Company 880 2,220 Avard Telephone Exchange 604 627 Beggs Telephone Company , 8,550 8,550 Bess ie Telephone Company 2,698 2,552 Big Cabin Telephone Exchange 1,224 936 Big Ten Telephone Company 2,600 2,388 Frank Bishop Telephone Company ||0 380 Bixby Te te phone Company 8,920 <2,|38 Blackburn Telephone Company 1,102 1,343 Blanchard Telephone Company 8,240 9,200 Blue Ridge Telephone Company.. 7,700 5,455 Bokchito Telephone Company.. 525 703 Boley Telephone Company 1,113 1,113 Bowlegs Telephone Company 1,503 1,780 Bradley Telephone Company 2,300 2,500 Bridgeport Telephone Exchange 800 900 Broken Bow Telephone Company 5,728 5,728 Bromide Telephone Company 462 750 Bryant Telephone Exchange 982 982 Burbank Telephone Exchange 1,743 2,202 But ler Telephone Company 3, 079 3,242 Cache Telephone Company 2, 806 3,093 Ca id we 11 Telephone Company 805 908 Ca lumet Telephone Company 1,356 1,356 CJ mar go Telephone Exchange 775 765 Cameron Telephone Company 1,100 1,067 Canadian Valley Telephone Company 630 625 Canute Telephone Company 3,280 3,280 Carnegie Telephone Company 10,000 10,000 Carter Teleohone Company 2,230 2,230 Castle Telephone Company 294 364 Central Telephone Company 3,448 3,315 Checotah-Boynton Telephone Company 12, 683 Choctaw Telephone Company 355 419 Choctaw Te le phone Exchange 2,901 3,199 Choteau Teleohone Company 2,110 2,239 C imarron Telephone Company 12,385 17,077 Cit fiens Telephone Company 2,492 2,620 C leo Telephone Exchange 1,637 2,597 Colbert Telephone Company 1,740 1,955 Collinsvitle Telephone Company 13, 050 Cooperton Te lephone Exchange 1,912 1,929 Co rye 11 Telephone Company 2,421 4,295 Council Hill Telephone Company,... 925 1,680 E. K. Cross Telephone Company 5, 979 6,372 Cyr i 1 Telephone Company 3,048 3,146 Davenport Telephone Company 2,385 3,142 Dav is Te leo hone Company 205 Dierks Lumber j Coal ComDany 1,005 1,123 Dover Te leohone Comoany 1,097 1,205 Drummond Telephone Comoany .... 5,000 5,000 Duke Telephone Exchange 2,010 2,210 Eakly Te leohone Company 305 513 Earlsboro Teleohone Comoany 5_ 286 5,815 Elgin Telephone Comnany 1,978 2,757 Elmer Telephone Exchange , 1,500 Elmore City Teleohone Comoany 4,315 4,615 Farmers Mutual Telephone Company 733 Fay Telephone Company 532 549 Fe It Telephone Company 297 210 F ittstown Teleohone Comoany 2,600 2,640 162 PROPERTY TAX ADMINISTRATION

TABLE 53

ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION

(Cont imied)

TELEPHONE COMPANIES Fletcher Telephone Company $ 1,507 1,927 Foss Telephone Company 1,292 1,127 Geary Telephone Company 7,197 7,197 Go1 try Telephone Exchange 2,171 2,323 Gotebo Telephone Exchange 2,976 3,500 Gracemont Telephone Company 1,112 1,185 Graham Telephone Company 1,661 1,851 Green Pastures Telephone Company 617 712 Ha I lett Telephone Company 852 885 Hammon Telephone Company , 1,771 1,878 Hardest y Tele phone Compa ny 300 311 Ha rd y Te le phone Exc hange 610 1,331 Headr ic. Telephone Company 1,701 2,307 Helena Telephone Exchange 3,778 3,200 Hinton Telephone Exchange 1,227 1,227 Kitchita Telephone Company 188 510 Home Telephone Company 300 167 Homestead Rural Telephone Company ••« 1,081 822 Hydro Telephone Company 3,111 3,119 Ind iahoma Telephone Exchange 1,759 2,213 Inola Tele phone Company 2,332 2,220 Jet Rural Telephone Company 1,039 1,039 Jones City Telephone Exchange • 1,759 1,971 The Kansas State Telephone Company 750 680 Kansas Telephone Company 796 1,119 KellyviIle Telephone Company 2,113 2,113 Keota Telephone Company 1,110 1,510 Keyes Telephone Exchange 925 1,163 Know Ies Te lephone Company 115 95 Langston Telephone Company 800 830 Leedey Telephone Company 3,060 3,730 Lenapah Telephone Company 1,329 1,329 Locust Grove Telephone Company 2,350 3,060 Lone Grove Telephone Company 3,209 1,770 Lookeba Telephone Company 1,329 1,329 LoyaI Telephone Exc hange 3,300 3,850 Claud McAllister Telephone Company 8,363 6,912 HcCurta jn Telephone Company 93S 990 Mc Loud Te lephone Exc hange 1,215 1,288 Mad iaon Telephone Exchange 500 610 Maramec Telephone Exchange 1,289 1,317 Ma rt ha Te lephone Company 1,661 1,939 Medicine Park Telephone Exchange 1,170 1,650 Me no Telephone Company 1,200 1,200 Meridian Telephone Company 105 397 Mi I burn Te le phone Company i 500 -41 Mineral Belt Telephone Company 1,100 1,393 Monroe Telephone Exchange • 363 251 Mooreland Farmers Telephone Company 6,323 6,359 Mounds Te lephone Company 1,599 2,562 Mustang Te lephone Company 1,231 1,266 Hut uaI Te1ephone Compa ny 1,623 1,623 Mutual Telephone Company (Okeene) 16,793 17.793 New Castle Telephone Coapany 1,531 1,700 Hew State Telephone Coapany 6,353 6,859 Hicoma Park Telephone Exchange 5,881 6,711 Kinnekah Telephone Company 2,093 2,086 Oakwood Telephone Exchange 1,339 1,339 Oc he lata Telephone Company 1,102 1,102 Oklahoma-Arkansas Telephone Company 38,056 39,823 Oklahoma Automatic Telephone Company 12,183 12,183 Oklahoma Telephone Company 111,206 158,725 Oklahoma Western Telephone Company 1,118 1,555 Omega Telephone Company 551 556 Oney Telephone Company 768 688 Panama Telephone Company. 1,517 2,131 Parad ise Telephone Company 363 610 Pearson Te lephone Company 619 598 Peoples! Telephone Exchange 132 PC-asset Telephone Company 1,250 1,271 PROPERTY TAX ADMINISTRATION 163

TABLE 53 ASSESSED VALUATION OF EACH RAILROAD AND PUBLIC SERVICE CORPORATION (Cont inued)

TELEPHONE COMPANIES 1948 1947 Lewis pope Telephone Company $ 736 $• — porum Telephone Company 1,771 1,918 Quinton I Kinta Telephone Company 2,715 2,927 Remus Rural Telephone Company... 415 415 Reydon Telephone Company 1,738 1,738 Rrngwood Telephone Company 1,342 1,383 Sal ina Telephone Company 4,464 2,947 Sasakwa Telephone Company .*. 978 1,131 Schulter Telephone Company 545 545 Sentinel Rural t Long Distance Telephone Company.... 14,873 14,873 Sharon Telephone Company 1,673 2,648 Shidler Telephone Company 9,000 9,000 Silnam Springs Telephone Company 226 291 Skedee Telephone Company _, 995 1,064 Ski-took Telephone Company ' [3,179 — The Southwest Telephone Company 18,000 18,000 Southwestern Associated Telephone Company 295,000 339,584 Southwestern Bell Telephone Company 28,292,231 32,670,360 The Southwestern States Telephone Coapany 724,806 703,750 Sparks Telephone Company , 1,113 1,012 S pav i naw Te lephone Compa ny 4 — 1,609 Spencer Telephone Company 1,531 3,401 Stilwell Telephone Company 6,127 6,963 Strang Telephone Company 271 272 Strong City Telephone Company 101 191 Stuart Telephone Company 295 295 Sulphur Telephone Exchange 28,455 30,000 T. 4 T. Telephone Company 467 520 Talala Telephone Company 294 — Terra) Telephone Company 2,257 2,721 Tryon Telephone Company 1,100 1,097 Tyrone Te lephone Company |, 607 2,807 Union City telephone Company 939 1,133 United Telephone Company 21,239 — Vanoss Telephone Company 645 Verden Telephone Company 3,252 3,251 Vian Telephone Company 1,547 1,368 Vinson Telephone Exchange 3,141 3,731 Wann Telephone Company 962 962 Welch-Blue Jacket Telephone Company 2,472 2,404 Western Light A Telephone Company, |nc 230,498 246,480 Western Telephone Company 1,969 2,281 Willow Telephone Company 8,294 8,360 Woodford Telephone Company 773 1,008 Wynona Telephone Company 4,190 5,272

Total % 35,333,485 $ 39,861,782

TELEflRAPH COMPANIES

Western Union Telegraph Company , £ 1,154,006 $ 902,635

TOTAL $ 1,154,006 % 902,635

TOLL BRIDGES

Nocona Bridge $ 6,655 % 6,655

Total $ 6,655 $ 6,655

AIR LINE COMPANIES

American Airl ines, fnc % 787,369 $ 1,000,576 Bran iff Airways, |nc 80,000 80,500 ContInenta1 Air Lines, Inc 25,149 25,149 Mid-Continent Airlines, |nc 8,617 11,120

Total $ 901,135 $ 1,117,345 164 PROPERTY TAX ADMINISTRATION

TABLE 5U ASSESSED VALUATION C. EACH RAILROAD BY LINES AND CLASS CF PROPERTY FOR THE YEAR I_US

Value Grand

Per Mile Tota1 Total

THE ARKANSAS WESTERN 8AILWAY COMPANY

9.65 Miles Main Track j 3,588.39 $ 31,628.00 $ .98 Miles Side Track 1,100.00 1,372.00 36,000.00 BEAVER, MEADE S ENGLEWOOD RAILROAD COMPAHV

105.13 Miles Main Track 3,312.01 318,192.00 9.05 Miles Side Track 1,000.00 9,050.00 Bui Id inqs — 6,195.00 362,737.00

CHICAGO, ROCK ISLAND AHD PACIFIC RAILROAD COMPANY

MAIN LINE-KANSAS STATE LINE TO EL RENO: 106.35 Miles Main Track 137,051.60 .3,910,757.00 $ 60.93 Mi tes Side Track- 3,700.00 225,411.00 Buildings —- 277,263.00 1,413,461.00

MAIN LINE-EL RENO TO TEXAS STATE LINE: 117.13 Miles Main Track .37,054.60 $4,340,205.00 f 45.54 Miles Side Track '3,700.00 168,498.00 Buildings..... 62,313.00 4,571,016.00

PONCA CITY BRANCH: 54.78 Miles Main Track ; 9,SCO.00 $ 536,844.00 * 11.83 Miles Side Track 2,400.00 28,392.00 Buildings — 11,500.00 576,736.00

ENIO AND ANADARKO BRANCH: 139.54 Miles Main Track $11,550.00 .1,611,687.00 J 22.57 Miles Side Track 2,400.00 54,168.00 Buildings — 42,956.00 1,708,811.00

MANGUM BRANCH: 97.74 Miles Main Track $13,860.00 $1,354,576.00 $ 13.99 Miles Side Track 2,400.00 33,576.00 Buildings 17,031.00 Other Real Estate 589.00 1,405,872.00

C. 0. S G. ARKANSAS STATE LINE TO GEARY: 248.04 Miles Main Track $28,750.00 $7,131,150.00 $ 141.96 Miles Side Track 3,000.00 425,880.00 Buildings 267,589.00 Other Real Estate — 6,198.00 11.23 Industrial Track 7,500.00 84,225.00 7,916,242.00

C. 0. S G. GEARY TO TEXAS STATE LINE: 114.33 Miles Main Track $19,250.00 $2,200,853.00 $ 24.98 Miles Side Track 2,800.00 69,944.00 Buildings — 31,338.00 2,302,135.00

ARDMORE BRANCH-PITTSBURG TO DOW: 18.51 Miles Main Track $10,250.00 $ 189,728.00 $ 1.07 Miles Side Track 2,100.00 2,247.00 Buildings — 41.00 192,019.00

CHOCTAW NORTHERN BRANCH: 63.13 Miles Main Track $12,000.00 $ 757,560.00 $ 6.26 Miles Side Track 2,000.00 12,520.00 Buildings 3,538.00 773,618.00

ALVA BRANCH: 15.56 Miles Main Track $7,500.00 $ 116,700.00 $ 2.11 Miles Side Track 2,000.00 1,220.00 Buildings — 2,291.00 $ 123,211.00 PROPERTY TAX ADMINISTRATION 165

TAE-LE 54 (Continued) ASSESSED VALUATICI' CF f_"AG" ..A I LF.CAD BY LINES AND CLASS CF PROPERTY FC. THE YEAR I &4S

Value Grand Per Mile Total Total

OKEENE-HOMESTEAD BRANCH: 5.40 Mile, Main Track ,12,000.00 $ 54,800.00 $ III Miles Side Track 2,000.00 2,220.00 .uildinqs — 600.00 67,520.00

EL PASO LINE: 55.73 Miles IS in Track $38,133.17 $2,032,242.00 $ 12.23 Miles Side Track 3,700.00 45,251.00 [ ui Id inqs — 11,705.00 2,089,199.00

AMAR.ILIO-LIBERAL LINE: 12.01 Miles win Trick $7,500.00 » 316,075.00 $ 3.50 Hi Ies Side Trick 2,000.00 7,150.00 buildings --- 837.OC 323,07^.00

COAL MINE SPU.I: 18.47 Miles Side Trick -, 3,000.00 $ 5b, .10.00 I _u i Id I nas — 55.CO 55,465.00

Gi'.AN. TOTAL - C.R. I. J P. RAILROAD COMPANY $25,548,480.00

F01T SMITH AND VAN BUiEN SAIL-AY COMPANY

20.93 KilMH_._Tr.e_ (2,135.93 $ 4i,705.00 $ 17.85 Miles Side Trick 1,000.00 17,850.00 buildings — 985.00 63,550.00

THE KANSAS CITY SOUTHERN SAILWAY COMPANY

127.64 Miles Main Track S36.7-I.2I $4, 5.5, 030.00 $ 49.29 Miles Side Track 4,COO.00 197,120.CO Buildings -— I5S.S5O.00 5,050,000.00

KANSAS, OKLAHOMA ! GULF RAILWAY COMPANY

297.60 Miles Main Track $15,555.71 54,529,379.00 J 12.78 Miles Branch Line 5,400.00 59,012.00 28.60 Miles Side Track 2,000.00 57,200.00 4,752, IS6.00

MIAMI MINERAL CELT RAILROAD COMPANY.

8.54 Miles Main Track $9,196.14 $ 78,535.00 $ 13.56 Miles Side Track 1,600.00 20,340.00 buildings — 1,126.00 100,000.00

MIDLAND VALLEY RAILROAD COMPANY

239.62 Miles Main Track $8,967.16 $2,148,711.00 $ 44.01 Miles Side Track 1,800.00 79,213.00 Buildings —- 26,235.00 2,254,154.00

MISSOURI-KANSAS-TEXAS RAILROAD COMPANY

MAIN LINE DIVISION: 243.38 Miles Main Track $40,500.00 $9,856,890.00 $ 54.12 Miles Second Track 13,500.00 730,620.00 106.73 Miles Side Track 4,500.00 480,285.00 Buildings — 188,560.00 Other Real Estate -— 3,987.00 $11,260,332.00

OKLAHOMA DIVISION: 169.81 Miles Main Track $26,100.00 $4,252,231.00 $ 65.65 Miles Side Track 3,700.00 242,905.00 Buildings — 126,736.00 Other Real Estate — 530.00 4,632,401.00 166 PROPERTY TAX ADMINISTRATION

TABLE 54 (Continued) ASSESSED VALUATION OF EACH RAILROAD BY LINES AND CLASS OF PROPERTY FOR THE YEAR IS48.

Value Grand Per Mile Total Total

TULSA BRANCH: 79.37 Miles Main Track •16,400.00 $ 1,301,668.00 $ 21.93 Miles Side Track 3,200.00 70,176.00 Buildings — 17,136.00 1,388,979.00

WILBUR.OH BRANCH: 29.05 Miles Main Track $12,500.00 $ 363,126,00 $ 3.81 Miles Side Track 2,550.00 9,792.00 Buildings 1,000.00 Other Real Estate 1,418.00 376,335.00

COALGATE BRANCH: 13.66 Miles Main Track $5,000.00 $ 67,800.00 $ 2.16 Miles Side Track 2,750.00 5,910.00 Buildings 1,095.00 Other Real Estate — 3,470.00 78,305.00

WICHITA FALLS AND NORTH WESTERN DIVISION: MAIN LINE: 287.26 Miles Main Track $11,646.12 $3,345,465.00 $ 43.50 Miles Side Track 2,000.00 87,000.00 Buildings- 49,565.00 Other Real Estate 31.00 3,482,061.00

WICHITA FALLS AND NORTH WESTERN: WELLINGTON BRANCH: 40.95 Miles Main Track $10,000.00 $ 409,500.00 $ 3.29 Miles Side Track 2,000.00 6,580.00 Buildings — 3,690.00 419,670.00

GRAND TOTAL MISSOURI-KANSAS-TEXAS RAILROAD COMPANY $21,637,083.00

MISSOURI PACIFIC RAILROAD COMPANY

161.91 Miles Main Track $29,804.13 $4,825,587.00 $ 46.06 Miles Side Track 4,000.00 184,240.00

Buildings 44,615.00 5,054,442.00

NORTHEAST OKLAHOMA RAILROAD COMPANY

13.4692 Miles Main Track $13,304.06 $ 179,195.00 $ 5.8290 Miles Secondary Track 2,750.00 16,030.00 14.1062 Miles Side Track 2,000.00 28,212.00 Buildings — 11,697.00 — Other Real Estate 2,612.00 237,646.00 OKLAHOMA CITY-AOA-ATOKA RAILWAY COMPANY

115.87 Miles Main Track $4,227.88 $ 489,885.00 $ 9.70 Miles Side Track 700.00 6,790.00 Buildings 3,325.00 500,000.00

OKMULGEE NORTHERN RAILWAY COMPANY

9.6568 Miles Main Track $14,371.84 $ 138,786.00 $ 2.0212 Miles Side Track 3,025.00 6,||4.00 Buildings 6,100.00 $ 150,000.00

OSAGE RAILWAY COMPANY

MAIN LINE: 10.537 Miles Main Track $3,871.90 $ 40.798.00 $ • 3145 Miles Side Track 750.00 236.00 — Building 50.00 .1,084.00 PROPERTY TAX ADMINISTRATION 167

TABLE 54 ASSESSES VALUATION OF EACH RAILROAD BY LINES AND CLASS OF PROPERTY FOR THE YEAR 1948.

Value Grand Per Mile Total Total

LYMAN BRANCH: 7.223 Miles Main Track $3,871.90 $ 27,967.00 $ 4.1640 Miles Side Track 750.00 3,123.00

GRAND TOTAL OSAGE RAILWAY COMPANY 72,184.00

SANTA FE SYSTEM

THE ATCHISON, TOPEKA AND SANTA FE RAILWAY COMPANY OLD MAIN LINE-KANSAS STATE LINE TO PURCELL: 149.82 Miles Main Track $44,532.52 $6,671,862.00 14.94 Miles Second Main Track 13,500.00 201,690.00 102.11 Miles Side Track 4,500.00 459,495.00 Bui Id ings 433,595.00 Operative Real Estate 42,760.00 Industrial Track 85,425.00 7,894,827.00

MAIN LINE THROUGH WAYNOKA: 116.91 Miles Main Track $46,000.00 $5,377,860.00 4.40 Miles Second Main Track 13,500.00 69,400.00 91.32 Miles Side Track 4,500.00 410,940.00 Build ings — 304,930.00 Non-Operative Real Estate 5,380.00 Operative Real Estate 300.00 6,158,810.00

TONKAWA BRANCH: 25.00 Miles Main Tracks $15,000.00 i 376,000.00 5.52 Miles Side Track 2,800.00 15,456.00 Build ing 12,010.00 Operative Real Estate 5.00 "02,471.00

HUTCHISON BRANCH: 61.60 Hi Ies Main Track $15,000.00 $ 924,000.00 7.76 Miles Side Track 2,800.00 21,728.00 Bu i Id ings 9,510.00 Operative Real Estate 10.00

STILLWATER BRANCH: 78.09 Miles Main Track $15,000.00 $1,171,350.00 8.22 Miles Side Track 3,100.00 25,482.00 Buildings 12,025.00 Operative Real Estate — 775.00 1,209,632.00

CUSHING BRANCH: 10-19 Miles Main Track $13,620.00 $ 138,788.00 1.10 Miles Side Track 2,750.00 3,025.00 Bu i Id i ngs 17,850.00 Operative Real Estate 690.00 160,353.00

SHAWNEE MAIN LINE: 133.41 Miles Main Track $36,800.00 $4,909,488.00 54.29 Miles Side Track 4,200.00 228,018.00 Bui Id ings 135,055.00 Operative Real Estate 2,825.00 5,275,386.00

ENID BRANCH: 112.04 Miles nam Track $16,625.00 $1,862,655.00 30.57 Miles Side Track 2,750.00 84,068.00 Bui Id ings..... 41,620.00 Operative Real Estate — 250.00 1,988,603.00

BARTLESVILLE BRANCH: 67.62 Miles Main Track $28,000.00 $1,893,360.00 32.40 Miles Side Track 3,400.00 110,160.00 Bui Id ings ,.... 80,920.00 Operative Real Estate 100.00 2,084,540.00 168 PROPERTY TAX ADMINISTRATION

TAOLE 54 (Continued) ASSESSED VALUATION CF EACH RA ILRCAD BY LINES At!D CLASS CF PROPERTY FCR THE YEAR I SU-_ .

Value Grand Per Mile Total Total

DRUMRIGHT BRANCH: 15.28 Miles Main Track Ml,450.00 I 174,956.00 $ 3.15 Mi Ies Side Track 2,100.00 7,245.CO '•'Hidings --- 2,945.00 Operative Real Estate 210.00 185,366.00

BUFFALO BRANCH: 61.37 Miles Main Track $ 3,500.00 $ 436,546.00 > 6.03 Miles Side Track 1,900.00 II, .67.00 Buildings --- 13,246.00 .61,347.00

PA1IHUSKA BRANCH: 62.53 Miles Main Track (13,350.00 $ 834,775.00 $ 5.54 Mi Ies Side Track '. 2,800.00 I5.5I2.0C Buildings- — 30,535.00 Non-ooerat ive Real Estate —- 4,210.00 890,032.00

ORIENT LINE: 167.61 Miles Main Track .16, 6OC.O0 $2,765,565.00 $ 38.66 Miles Side Track 2,600.00 100,515.00 Buildings — 71,035.00 2,937,116.00

CIMARRON VALLEY BRANCH: 39.60 Miles Main Track ^ 13,050.00 $ 516,780.00 $ 9.92 Miles Side Track 2,800.00 27,776.00 Buildings —- 39,990.00 Non-Ooerat ive Real Estate --- 575.00 535,121.00

DUMAS BRANCH: 41.32 Miles Main Track 513,000.00 $ 537,150.00 $ 1.59 Miles Side Track 2,7b0.00 4,372.00 Buildings —- 13,400.00 554,932.00

CHICKASHA BRAHCH: NON-OFERATIVE REAL ESTATE I — > 510.00 $ 610.00

NORTH TEXAS AND SANTA FE RAIL-AY COMPANY (SHATTUCK BRANCH) 9.2d Miles Main Track ,3,050.00 $ 56,841.00 $ 1.29 Miles Side Track 1,800.00 2,322.00 Buildings — 5,035.00 Operating Real Estate 45.00 54,243.00

THE CLINTON AND OKLAHOMA WESTERN RAILROAD COMPANY (CLINTON BRANCH) 82.03 Miles Main Track $ 5,996.34 $ 491,880.00 $ 5.70 Miles Side Track 1,540.00 10,318.00 Buildings —- 24,515.00 Operative Real Estate 370.00 527,083.00

GULF, COLORADO AND SANTA FE RAILWAY COMPANY AND OPERATED LINES:

MAIN LIHES-PURCELL TO RED RIVER: 98.84 Miles Main Track $43,700.00 $4,319,308.00 $ 40.00 Miles Side Track 4,200.00 168,000.00 Buildings — 59,916.00 Operative Real Estate 7,040.00 4,654,263.00

SHAWNEE MAIN LINE (SHAWNEE TO GULF JUNCTION): 49.06 Miles Main Track $36,500.00 $1,730,690.00 $ 11.24 Miles Side Track 4,100.00 46,084.00 Buildings 22,135.00 Operative Real Estate 4,180.00 1,863,069.00 PROPERTY TAX ADMINISTRATION 169

TABLE 54 (Continued) ASSESSED VALUATION CF EACH RAILROAD BY LINES AND CLASS CF PROPERTY FOR THE YEAR 1948-

Value Grand Per Mile Total Total

LINDSAY BRANCH: 23.94 Miles Main Track $12,000.00 $ 287,280.00 $ 4.38 Miles Side Track 2,500.00 10,960.00 Buildings — 3,730.00 301,960.00

ADA BRANCH: 28.40 Miles Main Track $10,000.00 $ 284,000.00 $ 3.29 Miles Side Track 2,500.00 8,225.00 Buildings — 3,290.00 296,515.00

THE HEALDTON AND SANTA FE RAILWAY COMPANY (RINGLIHG BRANCH) 29.34 Miles Main Track $ 9,900.00 $ 290,466.00 $ 3.22 Miles Side Track 2,100.00 6,762.00 Buildings 3,400.00 Operative Real estate -— 50.00 300,578.00

THE HEALDTON AND SANTA FE RAILWAY COMPANY(HEALDTON BRANCH): 5.97 Miles Main Track $9,900.00 $ 59,103.00 $ 1.72 Miles Side Track 2,100.00 3,612.00 Buildings -— 1,190.00 $ 63,905.00

GRAND TOTAL SANTA FE SYSTEM $39,715,000.00

St. LOUIS-SAN FRANCISCO RSILiUY COMPANY

MAIN LINE-MISSOURI STATE LINE TO SAPULPA: 114.12 Miles Main Track $41,110.00 $4,691,473.00 $ 16.71 Miles Second Main Track 13,500.00 226,585.00 103.26 Miles Side Track 3,800.00 392,360.00 Buildings -— 140,200.00 Other Real Estate — 21,746.00 5,471,353.00

SAPULPA DISTRICT-SAPULPA TO HOLDENVILLE: 78.01 Miles Main Track $31,300.00 $2,441,713.00 $ 30.12 Miles Side Track 3,600.00 105,420.00 Buildings —- 36,560.00 Other Real Estate 905.00 2,584,598.00

HOLDENVILLE DISTRICT-HOLDENVILLE TO RED RIVER: 114.33 Miles Main Track $27,000.00 $3,085,910.00 $ 35.84 Miles Side Track 3,500.00 125,440.00 Buildings — 44,780.00 Other Real Estate — 1,327.00 $ 3,258,457.00

OKLAHOMA DISTRICT: 104.01 Miles Main Track $28,500.00 $2,964,285.00 $ !63 Miles Second Track 13,500.00 8,505.00 49.23 Miles Side Track 3,500.00 172,305.00 Buildings — 224,833.00 Other Real Estate 1,260.00 3,371,188.00

CHICKASHA DISTRICT: 175.08 Miles Main Track $19,560.00 $3,422,814.00 $ 32.50 Miles Side Track 2,900.00 94,250.00 Buildings — 43,745.00 Other Real Estate — 2,240.00 3,563,049.00

PERRY AND AVARD DISTRICT: 174.95 Miles Main Track » 1 9, 550.00 $3,420,273.00 $ 44.41 Miles Side Track 2,900.00 128,789.00 Bui Id ings — 28,315.00 Other Real Estate — 12,747.00 3,590,124.00 170 PROPERTY TAX ADMINISTRATION

TABLE 54 (Continued) ASSESSED VALUATION CF EACH RAILROAD BY LINES AND CLASS OF PROPERTY FOR THE YEAR 1548.

Value Grand Per Mi le Total Total

BEAUMONT ENID AND HOBART (Kansas-Oklahoma State Line to Hobart) 190.24 Miles Main Track $16,750.00 $3,186,520.00 $ 51.87 Miles Side Track 2,900.00 160,423.00 Buildings 71,600.00 Other Real Estate — 11,438.00 3,419,981.00

HOBART TO TEXAS DISTRICT (Hobart to Red River ) 67.06 Miles Main Track $18,437.40 $1,236,412.00 $ 10.58 Miles Side Track 2,900.00 30,682.00 Buildings — 7,690.00 1,274,334.00

ARDMORE AND ARKINDA DISTRICT: 156.67 Miles Main Track $14,000.00 $2,179,380.00 $ 29.01 Miles Side Track 2,300.00 66,723.00 Buildings — 19,155.00 Other Real Estate 510.00 2,265,768.00

MUSKOGEE DISTRICT: 48.53 Miles Main Track $11,350.00 $ 550,816.00 $ 20.24 Miles Side Track 2,300.00 46,662.00 Buildings — 17,820.00 Other Real Estate — 350.00 615,548.00

ARTHUR DISTRICT: 144.44 Miles Main Track $19,760.00 $2,862,690.00 $ 19.27 Miles Side Track 2,800.00 53,956.00 Buildings — 59,8.0.00 Other Real Estate — 1,635.00 2,958,061.00

SULPHUR BRANCH: 8.82 Miles Main Track $8,200.00 $ 72,324.00 $ .52 Miles Side Track 2,500.00 1,300.00 Buildings — 730.00 74,364.00

DEPEW-SHAMROCK BRANCH: 12.48 Miles Main Track 3 7,000.00 $ 87,360.00 $ 99 Miles Side Track 2,000.00 1,980.00 Buildings -'-- 375.00 89,715.00

AFTON BRANCH: 24.74 Miles Main Track $26,350.00 $ 651,399.00 $ 10 57 Miles Side Track 3,500.00 36,995.00 Buildings — 4,735.00 Other Real Estate 925.00 "94,654.00

GRAND TOTAL ST. LOUIS-SAN FRANCISCO RAILWAY COMPANY $33,241,434.00

ST. LOUIS-SAN FRANCISCO RAILWAY COMPANY, LESSEE

.36 Miles Side Track $ 3,802.78 $ 1,369.00 $

.28 Miles Spur Track 825.00 231.00 1,600.00

TEXAS, OKLAHOMA _ EASTERN RAILROAD COMPANY

39.85 Miles Main Track $ 5,050.19 $ 201,250.00 $ 3.10 Miles Side Track ._. 1,400.00 4,340.00 Buildings ._ — 1,575.00 Other Real Estate — 60.00 207,215.00 TULSA UNION DEPOT

Union Station Building, and Appurtenances $ 424,197.00 TABLE 55

COMPARISON CF ASSESSED VALUATIONS CF VARIOUS CLASSES CF PROPERTY FOR THE YEARS I 1-_Q - I __)_

PROPERTY ASSESSED BY STATE BOARD OF EQUALIZATION: 1930* 1931 1932 1933 1934 1935 193. 1937 1938 1939 'Q , 50 Exoress Companies $ 668,287$ 667,207$ 526,289$ 472,413$ 471,257$ 432,735$ 431,194$ 430,002$ 408,502$ 399,982 O Electric Light, Heat, Water, kQ Power and Gas Companies 52,770,207 83,242,733 65,331,036 58,778,932 58,912,483 60,998,355 61,197,235 65,916,366 67,887,724 69,006,305 tr] Oil and Gas Pipe Line Companies W and Gas Transmission Companies 73,306,385 98,377,194 82,531,056 74,310,108 79,400,413 76,152,197 74,426,476 73,783,105 73,038,268 70,907,725 l-j Street and Interurban Railway ^ Companies 2,629,030 3,230,225 2,542,502 2,258,023 1,928,668 1,700,646 1,608,494 1,727,900 1,635,542 1,631,681 Sleeping Car Companies 1,267,470 1,307,260 929,696 653.760 573,578 570,187 512,181 525,000 558,284 564,201 H Telephone Companies 21,687,366 27,351,233 22,329,587 20,595,851 22.316,143 22,547,985 22.924,071 24,616,403 25,370,737 26,032,265 Telegraph Comn.nies ** — -— 2,418,146 2,478,501 2,412,501 2,412,501 2,512,500 2,360,000 2,297,500 5 Toll Bridge 684,000 516,428 336,097 89.170 64,384 44,338 42.138 39,994 32,482 26,750 >•

TOTAL (Excluding Railroad a Companies) $ 153,012,745$ 214,692,285$ 175,026,263$ 159,576,403$ 166,115,427$ 164,888.944$ • 63.--4.390 $ 169,556,270$ 171,291,539$ 170,866,409 § Railroad Comoanies 191,210,631 193,803,857 156,157,471 139,616,196 139,777,976 130,062.996 I2_,676,683 123,029,707 118,062,062 '15,006,146 a TOTAL RAILROAD AND PUBLIC a SERVICE CORPORATIONS $ 344,223,376$ 408,496,142$ 331,183,734$ 299,192,599$ 305,923,403$ 291,951,940$ 290,231,073$ 292,585,977$ 289,353,601$ 285,872,555 B PROPERTY ASSESSED 3Y COUNTY ASSESSORS: Real Estate $1,178,919,175 $1,093,956,144 $ 881,381,423$ 764,654,713$ 763,579,541 $ 746,906,714$ 749,380,285$ 746,657,664$ 752,268,586$ 747,586,413 I Personal Property 328,459,367 251,237,963 197,098,404 168,883,809 189,183,529 191,069,632 182,048,560 175,664,760 182,500,073 168,051,397

TOTAL PROPERTY LOCALLY ASSESSED $1,507,373,542 $1 ,345,194,107 $1 ,078,479,827 $ 933,538,522$ 952,763,070$ 937,976,346$ 931,428,845$ 922,322,424$ 934,768,659$ 915,637,810

ST.TE TOT. L FOR STATE $1,861,601,918 $1,753,690,249 $1,409,663,561 $1,232,731,121 $1,258,686,473 $1,232,928,280 $1,221,659,918 $1,214,908,401 $1,224,122,260 $1,201,510,365 -3 TABLE 55

COMPARISON CF ASSESSED VALIJATICI'S CF VAPICUS CLASSES CF PRCPEPTY FCP THE YEARS 1930 - IS4E (Continued)

PROPERTY ASSESSED 3Y STATE SOARD OF EQUALIZATION:

Express Companies $ 399,982 . 400,000 $ 400,000 $ 140,000 $ 440,000 $ 440,000 4 410,000 $ 440,000 i 410,000 Electric Light, Heat, Water, »d Power and Gas Companies 69,631,117 73,421,927 74,277,931 79,336,263 79,550,403 80,62o,042 82,054,333 36,666,937 92,191,841 Oil and Gas Pipe Line Companies and Gas Transmission Companies. 68,871,762 69,486,483 67,753,473 68,448,313 68,361 ,704 74,342,779 75.518,273 77,396.322 81,058,770 Street and Interurban Railway M Comoan ies 1,520,581 1,524,713 1,130,964 1,683,608 1,701,532 1,612,072 1,211,607 1,058,155 566,367 Sleeping Car Companies 559,570 577,216 602,140 b63,833 600,000 620,000 177,685 170,806 226,111 Telephone Compan ies 26,653,934 27,451,627 28,153,472 30,755,895 31,087,758 31,536,530 32,616,569 a 35,333,185 39,861,782 Telegraph Companies ** 2,184,000 2,147,827 1,980,000 2,000,370 1,381,920 1,693,726 1,350,000 1,154,006 902.635 * Toll Bridges 23,750 19,750 6,600 7,260 6,050 6,050 6,655 6,655 6,655 H_ Air Line Comoanies — 29,842 24,218 41,200 61,900 901,135 1,117,345 fe TOTAL (Excluding Railroad _ Compan ies) $ 169,847,696 $ 175,029,543 $ 174,664,580 $ 183,365,379 $ 183,653,585 $ 190,968,399 $ 193,500,022 $ 202,128,367 3 216,371,809 > Raj 1 road Compan ies 114,190,673 114,329,212 113,963,801 127,230,111 132,351,911 135,576,623 137,230,342 138,534,063 140,417,888 a TOTAL RAILROAD AND PUBLIC SERVICE CORPORATIONS $ 284,038,369 $ 289,368,755 $ 288,-26,381 $ 310,595,490 ) 316,005,49b $ 326,545,022 $ 330,730,30. $ 340,662,430 ( ; 356,789,697

PROPERTY ASSESSED BY COUNTY ASSESSORS:

Real Estate $ 753,353,978 $ 757,707,512 $ 767,852,572 $ 783,931.,7% $ 793,878,871 $ 840,510,985 $ 863,754,559 $ 936,152,987 $ 976,8b5,360 Personal Property 157,207,132 173,980,979 192,425,698 -.08,043,264 205,168,012 224,182,014 239,031,540 277,275,166 t 314,939,645

TOTAL PROPERTY LOCALLY ASSESSED $ 911,061,110 $ 921,688,491 $ 960,278,270 $ 991,978,010 $ 999,046,883 $1,064,632,999 $1,092,786,099 $1,213,428,153 $1,291,805,005

GRAND TOTAL FOR STATE $1,195,099,479 $1,211,0*7,246 $1,248,906,651 $1,302,573,500 $1,315,052,379 $1,391,233,021 $1,423,516,4b3 $1,554,090,583 $1,648,594,702

The 1930 Valuations were fixed by the State Board of Equalization prior to the creation of the Oklahoma Tax Commission. The Valuations for 1931 through 1948, 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. PROPERTY TAX ADMINISTRATION 173

. . ______Ch ART IC

ASSE ss EC) VA LLJA 1•i c . I" R OK1 9_i1 0 _) 194 8 J B Y C L/ .SS;E _ OF" I DP EF ,T y

MILLIONS 1900 1800

1700 L 1600 J fi 1500 w Ur?' Vi 1'V 1400 m \ 11 1300 1Jt? 1200 Trrr vh 1100 ^II!P'JB_.IC' SEFJ-CE CC)RP t RAI 0N2 M|| W KTOO vfp fy//{v/ R^JLF^DS^; 900 m /£J'<>Z # m f 800 F>£F SO. ALlPPOPErffV 700 IOM 3TE _AD E.XEvip r ON* 600 s> 500 :

- ' : 400 RE/ VL =>RO =ER1" Y '•':'• : 300

200 V •». 100 •

0 ..- ' 1930 Q32 1934 1936 1938 1940 1942 1944 1946 I9< L8 u a_ _ ia SS 19 37 B » IS 41 19 43 19 45 I94T -3 4^

TABLE 56 CCMPAPISCN CF PERCENTAGES CF THE ASSESSED VALUATION CF VARIOUS CLASSES CF PRCPEPTY TO TOTAL ASSESSED VALUATIONS FCP THE YEARS I &-0 - I S'-IS ___= ______-______=__^ tJ » PROPERTY ASSESSED BY STATE BOARD O OF EQUALIZATION: 1930* 1931 1932 1933 1931. 1935 193b 1937 1938 1939 *0

Ex press Compan ies .01* .ow .01* .01* .01* .01* .01* .01* .03* .03* Electric Light, Heat, tater, Power and Gas Companies 2.85 1.75 1.61 1.77 1.68 1.95 5.01 5.13 5.55 5.71 H Cil and Gasoline Pipe Line Comoanies and Gas Transmission Companies... 3.96 5.61 5.85 6.03 6.31 6.18 6.09 6.07 5.97 5.90 «. Street and Interurban Railway Companies .11 .18 .18 .18 .15 .13 .13 .11 .13 .11 •-_ Sleeoing Car Compan ies .07 .07 .07 .05 .05 .05 .01 .01 .05 .05 Teleohone Comp?n ies 1.17 1.56 1.62 1.67 1.77 1 .83 1.88 2.03 2.07 2.17 M Telegraoh Compan ies ** ______.19 .19 .19 .20 .21 .19 .19 Toll Bridges .03 .03 .02 .01 .01 .00 .00 .00 .00 .00 > d TOTAL (Excluding Railroad Companies) 8.26* 12.21* 12.12* 12.91* 13.20* 1 3. 37* 13.39* 13.96* 13.99* 11.22* ^ Ra i 1 road Comoan ies • 10.33 II .05 11.08 II .33 11.11 10.55 10.37 10.12 9.65 9.57 I TOTAL RAILROAD AND PUBLIC SERVICE CORPORATIONS 1 8.59% 23.29* 23.50* 21.27* 21.31* 23.92* 23.76* 21.08* 23.61* 23.79*

PROPERTY ASSESSED BY COUNTY ASSESSORS: ri Real Estate 63.67* 62.38* 62.52* 62.03* 60.66* 60.58* 61.31* 61.16* 61.15* 62.22* Personal property 17.7. 11.33 13.98 13.70 15.03 15.50 11.90 11.16 11.91 13.99 I TOTAL PROPERTY LOCALLY ASSESSED 81..IJ 76.71* 76.50* 75.73* 75.69* 76.08* 76.21* 75.92* 76.36* 76.21*

GRAND TOTAL FOR STATE .100.00% 100.005- 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% TABLE 56 COMPARISON OF PERCENTAGES OF THE ASSESSED VALUATION CF VARIOUS CLASSES CF PROPERTY TC TOTAL ASSESSED VALUATIONS FOR THE YEARS I£30 - ISU8 (Continued)

PROPERTY ASSESSED BY STATE BOARD OF EQUALIZATION:

Express Compan ies .03* .03* .03* .03* .93* .03* .03* .03* .03* Electric Light, Heat, Water, Power and Gas Companies 5.83 6.06 5.95 6.09 6.05 5.80 5.76 5.51 5.59 Oil and Gasoline Pipe Line Companies and Gas Transmission Companies... 5.76 5.71 5.13 5.25 5.20 5.31 5.31 1.98 1.92 Street and Interurban Railway Companies .13 .13 .12 .13 .13 .12 .09 .07 .03 Sleeping Car Companies .06 .05 .05 .06 .05 .05 .01 .01 .01 Telephone Compan ies 2.23 2.27 2.25 2.36 2.37 2.27 2.29 2.27 2.12 Telegraph Compan ies** .18 .18 .16 .15 .11 .12 .10 .08 .06 Tol 1 '' ridges , .00 .00 .00 .00 .00 .00 .00 .00 .00 Air Line Companies — — .00 .00 .00 .00 .06 .07

TOTAL (Excluding Railroad Companies) 11.21* 11.16* 13.99* 11.07* 13.97* 13.73* 13.59* 13.01* 13.13*

Rat 1 road Compan ies 9.56 9.11 9.12 9.77 10.06 9.75 9.61 8.91 8.52

TOTAL RAILROAD AND PUBLIC SERVICE CORPORATIONS 23.77% 23.90* 23.1 I* 23.81* 21.03* 23.18* 23.23* 21.92* 21.65*

PROPERTY ASSESSED 3Y COUNTY ASSESSORS:

Real Estate 63.08* 62.56* 61.18* 60.19 60.37* 60.11* 59.98* 60.21* 69.25* 13.15 13.51 15.11 15.97 15.60 16.11 16.79 17.81 19.10 Personal Property 76.23* 76.10* 76.89* 76.16* 75.97* 76.52* 76.77* 78.08* 78.35* TOTAL PROPERTY LOCALLY ASSESSED 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% GRANO TOTAL FOR STATE

The 1930 valuations were fixed by the State Board of Equalization prior to the creation of the Oklahoma Tax Commission. The valuations for 1931 through 1948, inclusive, were fixed by the State 8oard 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. 176 PROPERTY TAX ADMINISTRATION

co z is ciaor II _SV3cf 330 o 1 * =i >• s fe Ul \ n a. \ \ iii u_ a. 1U . ft o < \ to

z > Jt— ft a•-: ft\\ Ul < id \\ \ V) I \o / < () UJ 1CO o_ ^i /// > a. < CD o OO O \ p; Q_ UJ / o: ___ c/i O \ /lu- / a O Ul _J -j o_ / s J < (2 a. 8 //_. 8 hi / 1 °1 atr cr a -_i\J \ U cr. \ 5 z / A / III 2 / ^ (J *?' 8 ^ p u. z _-"- UJ / uOC Ul o c o g o o o o a. 8 0. o 9 8 TABLE 57 TOTAL ASSESSMENTS OF PUBLIC SERVICE COMPANIES BY COUNTIES FOR THE YEAR 1947

Oil and Gas­ oline Pipe Line Com­ Electric Light, Heat panies and Street and Water, Power Gas Trans- Interurban Sleeping Railroad and Gas miss ion Railway „ Car, Telegraph Toll COUNTY Companies Compsnles Companies Companies Companies Companies Bridges

Adair S 1,192,131 2,718 138,012 3,716 36,133 8,217 Alfalfa 2,135,321 7,279 169,616 531,803 391 125,103 8,112 Atoka 2,191,823 3,121 228,832 209,752 3,608 122,360 18,732 Beaver 512,107 2,721 212,512 3,351,169 55,135 2,520 w Beckham 1,209,152 8,965 929,666 3,678 368,979 1,966 o Blaine 1,519,579 5,279 132,670 716 119,635 I0.0S9 Bryan 2,922,575 6,685 613,152 278,327 3,550 553,713 23,255 w Caddo 1,297,107 5,150 771,016 518,879 1,220 293,309 12,396 w Canadian 2,527,111 7,017 571,911 301,732 3,101 520,333 11,179 Carter 1,186,882 3,813 1,518,136 2,313,625 1,856 118,222 11,522 Cherokee 13,912 158,705 81,259 232 Choctaw 1, 118,192 1,271 172,331 232,167 1,798 100,181 13,222 Cimarron 1,066,895 1,561 258,605 18,997 3,269 Cleveland 983,519 3,110 899,212 571,112 105,691 1,862 152,107 15,193 s Coal 159,053 1,215 109,311 182,181 208,178 Comanche 1,359,732 1,691 1,516,286 33,888 185,875 17,966 > Cotton 310,866 1,591 360,979 230,355 78,639 3,151 Craig 2,187,213 3,528 351,917 780,011 1,991 593,971 20,173 Creek 2,177,122 5,017 2,575,187 1,782,855 22,950 1,757 979,799 25,397 Custer 1,962,793 8,178 878,082 3,101 232,150 11,111 Delaware 218,717 110,555 509,017 17,517 ui Dewey 558,293 3,052 131,155 53,907 3,010 Ellis 1,556,117 2,592 289,216 381,852 2,515 57,099 5,518 H Garfield 3,881,195 13,722 2,255,385 385,335 712,693 29,975 Garvin 1,638,158 1,189 571,139 1,701,385 1,539 182,119 10,662 Grady 2,759,555 7,701 2,680,135 387,692 522,115 21,122 Grant 2,111,631 5,755 118,205 558,950 73,391 9,919 Greer 655,210 2,587 170,665 36,193 95,211 1,355 Harmon 220,325 1,351 150,768 180,813 66,955 1,815 s Harper 511,189 3,128 53,312 1,035,252 31,016 2,089 Haskell 268,132 501,115 181,322 59,878 Hughes 2,186,871 6,921 1,112,713 582,169 678,195 8,259 Jackson l,7B.,177 5,837 338,171 258,261 236,011 12,200 Jefferson 1,315,006 2,538 276,973 1,163,017 120,098 5,897 Johnston 918,005 2,373 271,909 81,608 2,237 363,212 5,967 Kay 3,939,878 13,221 1,811,091 2,352,882 2,589 ' 710,600 21,238 Kingfisher 1,170,771 1,910 395,121 26,719 119,576 1,785 Kiowa 1,960,711 7,282 553,978 326,711 186,375 15,281 Utlmer 1,350,107 3,522 301,055 191,082 3,711 12,750 3,898 LeFlore 1,291,871 9,831 703,812 602,127 12,279 136,655 27,661 18,871 Lincoln "3,118,510 6,321 1,001,716 3,551,988 3,126 712,963 16, 738 Logan 2,512,058 5,106 992,662 1,518,010 2,931 280,050 -a TABLE 57 (Co. t inued) 00 TOTAL ASSESSMENTS CF PUBLIC SERVICE COMPANIES BY COUNTIES FOR THE YEAR 1947

01 and Gas- Ine Pipe Electric Line Com­ Light, Heat panies and Street and Hater, Power Gas Trans­ Interurban Sleeping Railroad Express and Gas mission RaiIway Car Telephone Telegraph Toll Air Line COUHTY Companies Companies Companies Companies Companies Companies Companies Companies Bridges Companies Total

Love ? 1,098,81: . 1,572 , 225,735 123,808 4 2,158 t 43,910 8,943 I- ! 1,505,944 •0 McClain 1,113,107 1,181 130,289 566,229 1,597 194,652 8,214 2,434,582 W ^Curtain 825.199 5,837 355,003 255,893 87,834 8,731 1,517,500 He I ntosh I. I 31, 838 2,113 321,835 294,354 2,129 109,146 10,794 2,206,240 o Major 1,251,750 5,262 211,833 145 59,035 6, 576 1,574,300 M Marshall 822,117 2,255 137,715 77,737 1,915 100,379 8,539 1,151,117 Hayes 1,882,012 1,953 513,573 859,445 2,592 232,904 14,855 3,607,635 Murray 1,256,121 1,959 121,617 113,385 2,183 114,976 11,117 1,951,892 Muskogee 3.162,189 1,070 3,871,180 72,298 3,693 977,555 32,021 12,093 6,138,109 Noble - 2,291,581 6,160 108,920 1,191,697 2,939 222,209 16,000 4,437,709 H_ 2,590,524 Sowata 1,185,111 2,583 377,252 890,979 31,762 2,435 94,466 5,837 951 4,837,291 Okfuskee 380,736 2,901,281 1,114,923 783 153,143 5,182 12,938 Oklahoma 6,233,236 16,585,113 3,723,282 373,341 7,891 8,477,418 187,062 33,718,707 3,581 3,679 > Okmulgee 2,008,959 2,257,671 1,850,902 491,086 21,335 5,837,013 9,092 Osage 1,013,230 1,211,380 8,101,358 490,872 16,108 13,875,320 3,725 Ottawa 2,523,661 513,820 889,811 4,281 589,177 18,271 4,752,536 5,350 Pawnee 2,535,018 174,385 1,154,653 182,688 10,950 4,064,055 5,202 Payne 2,123,602 833,222 2,314,850 473,271 11,100 5,594,147 5,958 Ul Pittsburg 3,351,535 1,906, 371 531,380 20,000 5,898 411,757 24,899 3,299,211 1,083 Pontotoc 1,172,082 1,458,578 1,049,025 2,615 324,731 11,230 4,332,344 Pottawatomie 2,731,034 ~ 1,393 1,776,335 3,387,908 2,218 733,950 14,179 - 8,680,085 2 Pushmataha 1,173,127 3,705 159,510 332,315 6,107 25,729 15,254 1,715,848 Roger Mills 138,083 3,782 217,797 32,435 3,191 395,591 5,012,227 Rogers 3,109,751 5,319 401,118 934,391 7,330 532,074 19,244 7,271,133 Seminole 938,088 1,831 1,225,109 4,515,122 2,521 647,371 9,788 § 2,991,123 Sequoyah 2,503,361 1,999 201,405 127,770 3,891 128,573 18,434 2,778,512 Stephens 1,0.0,086 1,738 585,659 705,071 319,747 5,211 3,907,123 Texas 2,725,507 6,718 1,010,136 3,061,100 1.852 90,053 9,017 1,800,593 Tillman 1,038,902 1,179 417,340 121,748 177,891 7,333 Tulsa 3,735,171 52,123 13,151,306 2,529,515 3,851 6,170,278 118,109 23,993,792 Wagoner 2,332,511 1,160 467,236 286,790 3,4S5 179,093 22,175 3,325,722 Washington 1,716,778 8,781 998,652 2,481,443 3,814 480,829 11,571 5,700,868 Washita 1,181,121 1,223 391,980 8,921 1,201 244,027 5,735 1,837,509 6,782 Woods 3,021,685 585,745 1,309,931 3,516 135,726 10,580 5,077,967 8,911 Woodward 2,165,130 493,525 993,311 3,514 152,052 10,041 1,143,034

TOTAL i 138,531,053 $410,000 )8_,683,937 }77,39S,828 $1,058,455 4170,886 »35,333,485 41,154,005 JS,365 1901,135 ^340,662,430 TABLE 58 TOTAL ASSESSMENTS OF PUBLIC SERVICE COMPANIES BY COUNTIES FOR THE YEAR 19H8

Oil and Gas- ol Ine Pipe Electric Line Com­ Light, Heat panies and Street and Water, Pow­ Gas Trans­ Interurban Sleeping Ra 11 road Express er, and Gas mission Ra!Iway Car Telephone elegraph Toll Air Line Companies Companlea Companies Companies Companies Companies Companies Jompanlea Bridges Companies Total

Adair $ 1,682,730 2,753 i 138,717 1,903 39,731 801 1,875,535 Alfalfa 2,137,177 7,371 172,515 535,180 512 127,018 905 2,983,706 Atoka 2,231,238 3,181 272,888 208,161 1,721 138,736 637 2,874,876 Beaver———- 540,288 2,765 240,075 1,162,636 80,593 128 5,008,475 2,637,454 Beckham 1,249,810 9,056 951,041 1,815 418,706 028 2,139,590 Blaine-— 1,524,779 6,369 470,083 975 129,701 689 4,304,435 Bryan — 2,935,910 5,973 739,721 271,740 1,617 593,138 278 786,450 2,954,326 Caddo 1,301,730 5,216 516,698 1,596 330,381 255 730,516 4,265,784 Canadian— 2,558,317 7,124 343,208 4,030 503,111 115 6,317,284 Carter- 1,515,539 3,882 1,744,934 2,450,198 2,429 536,939 533 292,132 13,912 157,290 121,015 215 Cherokee 2,079,641 1,139,165 4,328 660,291 233,733 2,360 128,732 015 Choctaw 1,495,829 1,067,586 4,320 281,069 120,000 22,179 375 Cimarron 3,313,431 3,473 957,179 838,797 509,321 375 Cleveland 990,850 934,132 1,252 112,911 179,768 211,695 Coal 158,793 3,803,713 4,957 35, 527 529,820 14,539 Comanche 1,363,343 1,755,530 1,085,038 1,314 279,788 121,398 2,580 Cotton 311,011 365,611 4,377,859 3,874 780,163 655,532 16,958 Craig • 2,518,788 396,027 8,637 10,888,128 3,115 1,902,711 ,050,113 21,041 Creek 2,182,105 2,381,170 3,240 3,151,700 8,583 251,415 3,695 Custer 1,991,919 902,023 4,051 952,012 98,421 Delaware 222,603 118,851 514,131 888,875 1,780 Dewey— 580,071 3,091 114,078 59,855 2,329,890 2,468 EUla 1,537,310 2,828 301,370 387,130 3,423 65,283 7,519,121 801,103 22,849 Garfield • 3,905,903 13,885 2,440,054 335,327 4,545,161 228, 671 Garvin — 1,831,995 4,643 323, 542 2,019,865 2,014 5,528 8,638,883 302,850 18,081 Grady . 2,731,911 7,790 2,660,414 484,807 3,339,587 79,239 6,017 Grant • 2,115,083 5,838 440,043 662,384 912,794 122,261 3,410 Greer 573,922 2,722 170,540 39,919 935,352 185,492 32,778 1,505 Harmon 219,795 1,338 483,414 1,700,451 38,079 1,705 Harper 535,752 3,138 87,923 1,053,814 1,031,520 507,216 38,888 Haskell 268,192 187,411 5,081,388 881,481 6,951 2,711,136 Hughes - 2,528,311 7,011 1,170,053 380,689 301,940 8,785 2,901,075 Jackson 1,802,150 6,925 325,488 265,818 121,802 4,712 1,641,088 Jefferson- - 1,318,115 2,672 284,563 1,182,156 388,666 4,995 9,625,243 Johnston—-- 922,195 2,403 287,199 62,701 2,929 830,557 16,987 1,772,960 Key - 3,951,381 13,354 2,147,754 2,621,095 3,369 129,225 3,942 3,271,921 Kingfisher— - 1,174,613 1,965 434,751 28,161 271,630 12,537 1,351,979 IHowa 1,979,941 7,375 666,676 336,963 4,831 47,315 3,239 6,230,611 Latinor - 1,385,763 3,567 311,909 195,335 9,989 13,073 171,967 23,201 8,710,115 LeFlore - 4,582,015 759,917 567,149 6,402 4,093 720,991 13,934 5,539,565 Lincoln - 3,158,998 1,037,536 3,738,161 331,531 10,369 Loqan - 2,553,144 5,471 1,050,891 1.581,323 3,838 00 © TABLE 58 (Continued) TOTAL ASSESSMENTS OF PUBLIC SERVICE COMPANIES BY COUNTIES FOR THE YEAR 19118

Oil and Gas­ oline Pipe Electric Line Com­ Light, Heat panies and Street and Water, Pow­ Gas Trans­ Interurban Sleeping er, and Gas mission Railway Car Toll Companies Companies Companies Companies Bridges Total

Love 1,127,591 1,592 233,518 4 126,460 2,825 88,211 1 1,507 1,581,837 McClain— 1,188,912 1,503 450,232 960,970 2,091 177,783 5,193 2,795,684 s McCurtain. 838,577 5,909 369,393 235,521 80,301 5,512 1,563,216 Mcintosh- 1,184,844 2,170 551,407 300,378 2,786 115,839 9,024 2,233,448 Major 1,253,530 5,319 252,716 191 72,990 4,234 1,599,110 Bars hall- 826,395 2,284 150,151 91,725 2,506 158,797 7,215 1,252,113 Ma yes 1,919,057 1,978 515,965 852,609 3,523 268,800 12,443 3,584,575 •-3 Murray 1,284,589 1,981 451,127 143,245 3,250 111,183 7,787 2,035,165 Muskogee- 3,192,431 1,122 4,155,077 77, 599 4,834 1,082,978 26,981 8,559,150 H Hoble 2,310,917 5,525 383,356 1,465,755 3,818 232,586 10,889 1,412,886 Nowata — 1,205,855 2,513 381,850 904,205 4,536 117,577 4,613 2,524,383 Okfuskee 382,525 971 2,920,177 1,374,243 999 163,368 4,548 4,849,955 Oklahoma 5,269,659 42,530 17,613,115 3,563,235 10,072 9,169,878 147,326 138,881 36,398,706 OkmuI gee 2,025,923 3,627 2,159,167 1,880,819 4,685 511,039 17,492 3,633,772 Osage 1,037,032 9,208 1,272,945 8,283,274 513,902 9,371 14,126,232 a Ottawa 2,533,823 3,773 672,395 838,225 767,560 15,304 1,936,383 2,538,155 5,429 187,754 1,219,933 195,288 3,916 1,154,183 Payne 2,135,029 5,258 592,093 2,856,529 535,042 5,860 3,239,821 § Pittsburg 3,146,347 6,044 1,845,455 557,011 9,030 456,789 20,790 3,340,465 Ul Pontotoc 1,471,322 4,135 1,529,315 871,717 3,423 371,824 8,080 4,259,816 Pottawatomie — 2,717,152 1,119 1,777,147 3,501,728 2,940 803,723 10,017 8,847,155 Pushmataha 1,187,844 3,753 172,339 323,572 6,685 80,980 12,815 1,787,989 ri Roger Mills 449, 528 3,830 218,150 35,127 485 707,231 Roge rs 3,129,555 5,387 382,831 923,354 9,595 685,857 16,130 5,055,809 1,855 649,636 Se_1 no Ie 955,218 1,283,614 1,151,135 3,303 8,040 7,055,801 H_ Sequoyah 2,676,967 5,063 208,510 135,590 9,021 207,365 15,172 3,257,788 Stephens 1,063,831 1,758 685,879 810,719 103,140 4,306 2,972,832 3,835 Texas 2,741,400 1,089,961 3,559,050 5,352 101,705 7,030 7,615,333 1,537 Tillman 1,082,797 485,167 126,520 164,791 5,255 1,870,167 I Tu 1 sa —— 3,736,187 52,301 15,072,897 2,517,314 4,796 7,012,812 98,285 899,790 29,925,179 Wagoner—--——•- 2,383,468 1,508 475,795 270,558 1,538 178,232 18,399 3,336,526 Wash 1 ngton -—- 1,715,804 8,889 1,037,904 2,448,937 3,255 519,325 7,112 5,744.537 Wash Ita 1,188,371 4,278 405,281 9,252 1,573 249,463 3,165 I,862,683 Wooda 3,024,556 5,857 613,360 1,321,745 1,503 148,758 6,287 5,125,266 Woodward — 2,490,534 5,296 511,289 1,001,761 1,600 223,447 6,176 4,246,133

TOTAL 1140,417,888 192,191,841 $81,058,770 1902,635 .(,117,31.5 i,697 TABLE 53 ASSESSED VALUATIONS AS EQUALIZED BY THE STATE BOARD OF EQUALIZATION BY CLASSES OF PROPERTY AND BY COUNTIES FOR THE YEAR I 947

dumber of Value of Value of Value of Value of Total Locally Public COUHTY Acres Land Improvements Town Lots Improvements Property Assessed Service Grand Total

Ada Ir . 279,510 1 869,308 1 864,590 1 85,720 1 433,091 1 857,834 1 2,820,543 1 1,381,557 1 1,502,100 Alfalfa . 518,173 11,730,391 492,041 392,203 1,117,182 2,889,505 16,921,322 2,978,258 19,899,580 •0 Atoka— . 588,297 1,620,821 384,782 101,151 489,627 1,141,206 3,740,690 2,781,228 6,521,918 Beaver . 1,131,530 7,365,990 742,960 17,827 577,892 2,334,260 11,338,929 4,170,214 15,539,113 Bee k haw—————• . 538,827 5,039,286 960,164 726,170 2,513,410 2.716,933 12,054,943 2,525,428 11,580,371 o Blaine • 507,018 7,070,215 1,004,150 392,233 1,948,791 2,225,015 12,640,401 2,088,908 11,729,312 Bryan——— . 190,370 3,321,736 309,730 730,870 2,362,983 2,184,504 9,179,825 4,431,797 13,911,622 w Caddo— — . 616,662 8,494,027 1,149,545 613,511 3,374,130 4,461,166 18,092,382 2,899,407 20,991,789 CanadIan • 521,173 8,969,262 1,314,477 1,312,779 2,843,567 2,912,189 17,102,261 4,069,674 21,151,938 Ca rte r———— . 191,235 3,481,059 781,760 1,790,706 4.412,697 3,554,401 11,030,616 5,914,819 19,915,165 C he r okee——• • 337,061 1,503,575 803,020 126,990 1,010,360 1,105,170 1,519,115 234,118 1,783,533 C hocta w—- ——• - 468,828 2,189,208 284,435 148,737 1,136,777 757,313 1,616,530 1,942,443 6,158,973 CIMrron 903,256 5,102,930 285,536 417,512 484,542 1,960,878 8,191,127 1,362,328 9,553,755 C1 eve 1 and————• - 313,985 3,824,810 700,130 1,935,925 4,708,595 1,916,125 13,085,385 3,136,216 18,221,601 Coal • - 320,937 1,870,811 336,977 99,203 375,317 1,002,732 3,485,040 950,269 1,115,309 > Conanche-- . 407,380 3,986,625 597,543 1,730,108 6,949,351 4,423,966 18,683,593 3,448,440 20,135,036 Cotton —- • 338,295 2,992,910 394,096 126,433 592,325 1,558,270 5,684,063 985,583 6,519,513 d Craig———— • 458,378 4,799,799 697,175 467,091 1,544,131 1,964,924 9,463,390 4,245,003 13,598,393 Creek— - 518,220 2,826,796 1,135,078 1,384,009 4,686,135 6,443,423 15,265,440 10,574,134 25,839,571 Cuater— • 601,892 8,852,076 769,604 627,536 3,110,770 3,096,058 16,897,953 Delaware — • 388,970 2,337,892 795,334 133,137 468,859 1,162,424 4,897,348 685,936 5,783,582 Dewey——-- - 694,630 4,320,110- Ellis - 750,480 5,010,241 2,308,079 10,511,5.19 Garfield • 652,401 13,937,980 2,109,290 4,716,291 14,417,188 11,210,975 48,421,724 7,309,606 53,731,330 Garvin-—-—- - 492,222 5,556,304 954,665 703,913 2,596,470 3,214,360 13,025,712 4,115,511 17,141,223 1 Qrady—— - 474,100 7,931,707 1,611,193 1,804,901 4,626,385 3,801,922 19,179,108 6,378,351 25,567,769 flrant— - 827,120 12,084,330 289,497 18,528,360 3,307,B6S 21,836,225 9 ree r—————-- 399,894 3,425,259 589,910 299,887 1,121,876 1,478,240 8,912,971 686,584 7,779,555 8 Ha rmon———--—~ •- 334,802 2,735,314 407,632 146,841 650,932 1,068,012 5,007,931 922,039 5,929,970 Ha r pe r-—-————.- 835,885 3,411,940 338,385 102,783 535,088 5,831,819 1,352,585 7,514,405 Haskell - 351,887 479,383 3,418,424 1,010,747 4,429,171 Hug hee—-———-- 476,080 3,477,220 108,505 284,175 2,128,303 1,734,707 8,009,910 4,911,022 12,920,932 Jackeon——-——~- - 466,010 5,253,338 637,902 1,000,505 2,228,202 2,081,072 11,234,319 2,835,993 13,870,312 Jefferson - 443,623 3,656,334 121,389 149,313 1,707,780 6,744,124 2,892,284 9,633,408 Johneton™———— - 316,948 2,147,785 311,865 63,583 466,953 1,188,465 4,203,654 1,648,342 5,851,996 Uy - 510,970 9,607,889 2,798,835 10,696,236 8,892,500 49,590,733 Kingfisher - 833,418 10,381,735 1,210,790 3,013,117 17,094,375 1,720,248 18,814,523 Kiowa - 670,137 7,480,069 708,972 444,692 2,030,728 3,183,259 13,817,710 3,151,344 16,969,054 Utleer - 641,573 1,223,018 305,228 661,912 2,484,385 1,896,448 1,360,833 LeFlore - 816,261 2,567,991 850,376 1,878,360 7,715,103 5,783,106 13,198,209 LI ncol n——— - 564,490 4,199,727 589,019 621,227 1,849,489 2,470,146 9,529,587 8,416,551 17,976,141 Logan—— —— - 457,839 8,005,965 787,189 1,356,024 2,745,959 2,912,510 13,807,947 5,439,563 19,277,510 TABLE 59 (Continued) ASSESSED VALUATIONS AS EQUAIIZEO BY THE STATE BOARD OF EQUALIZATION BY CLASSES OF PROPERTY AND BY COUNTIES FOR THE YEAR I9H7

Number of Value of Value of Value of Value of Persona) Total Locally Public COUNTY Acres Land Improvements Town Lota Improvements Property Assessed Service Grand Total

Love 304,443 $ 1,662,810 $ 337,842 $ 108,716 $ 408,978 $ 781,320 $ 3,502,934 $ 1,503,941 5, 009,908 McClain 332,353 3,732,949 485,790 141,138 1,128,542 1,574,485 7,060,902 2,434,582 9, 195,184 McCurtain 1,080,893 3,038,219 384,145 705,345 656,130 1,555,019 6,278,856 1,617,600 7, 796,358 Melntoeh 400,417 3,038,829 388,359 233,282 667,969 1,363,593 5,385,015 2,205,240 7, 890,256 Ma j or 598,443 5,938,982 326,984 137,803 896,304 1,568,770 8,700,823 1,571,300 10, 275,423 Marshall 188,848 1,308,509 294,177 98,131 642,412 1,275,432 3,618,561 1,151,117 4, 769,778 Hayes 364,492 2,698,208 618,169 218,920 1,776,481 1,323,558 8,333,358 3,507,535 10, 140,921 1,676,624 Murray 254,405 371,955 293,756 1,388,637 1,166,159 4,900,141 1,951,892 6, 852,033 3,032,954 5,766,565 6,138,109 Muskogee 442,853 1,813,540 5,834,610 12,035,434 31,513,103 39, 651,212 7,742,920 2,850,157 4,437,709 Noble 400,903 863,350 388,773 2,061,343 13,899,543 18, 337,252 3,155,530 1,319,325 2,590,524 Nowata 346,427 785,905 213,203 1,211,636 8,985,599 9, 576,123 2,115,054 1,375,035 4,867,291 Okfuskee 330, 508 411,559 314,513 926,325 5,772,016 10, 639,307 9,868,455 Oklahoma 381,890 6,353,776 47,203,670 83,445,535 33,771,315 182,648,820 33,718,707 213, 367,527 4,353,034 Okmulgee 381,328 731,330 1,502,124 3,131,905 4,698,733 17,455,157 8,637,013 24, 092, 170 9,328,595 Osage 1,393,052 2,281,297 928,026 4,381,024 6,380,118 23,275,060 13,875,620 37, 150,380 2,951,887 13,316,414 089,050 Ottawa 247,757 969,532 1,338,894 4,702,605 3,350,196 4,752,336 18, 2,782,832 6,753,904 817,959 Pawnee 307,869 458,319 405,439 1,058,974 2,048,340 4,034,055 10, 4,212,185 20,251,763 845,910 Payne 366,098 1,054,085 1,775,772 5,717,898 7,491,023 5,594,147 25, 2,865,485 12,030,808 350,019 Pittsburg 783,393 550,000 1,004,103 5,095,536 2,445,684 6,299,211 13, 3,544,301 14,959,241 291,585 Pontotoc 419,150 1,483,895 1,415,479 4,487,330 4,028,238 4,332,311 19, 5,232,759 17,826,896 308,981 Pottawatomie 433,800 889,581 1,083,776 6,680,413 3,730,388 8,380,085 28, 2,637,567 4,376,059 091,907 Pushmataha 871,308 402,202 309,633 295,831 700,736 1,715,618 6, 3,859,577 6,785,547 481,138 Roger Mills 876,995 344,552 69,617 270, 107 1,242,594 695,591 6, 4,165,055 9,110,510 122,737 Rogers 418,049 966,955 508,725 1,116,720 2,051,045 5,012,227 It, 2,348,130 16,473,555 744,988 Seminole 336,093 980,720 685,350 3,788,240 8,373,115 7,271,433 23, 1,384,182 3,018,858 010,281 Sequoyah 389,166 283,441 110,101 686,704 654,430 2,991,423 8, 4,241,267 14,768,707 ,547,219 Stephens 532,650 1,401,704 848,074 4,227,921 4,043,738 2,778,512 17, 9,815,314 16,244,338 ,151,761 Texas 1,254,919 497,530 401,211 1,747,903 3,782,050 6,907,423 23, 8,201,312 14,566,218 ,366,911 Till man 491,000 715,578 340,117 2,039,394 2,969,787 1,800,393 13, 6,780,870 166,019,119 ,012,911 Tulsa 306,549 6,078,550 35,357,267 88,274,837 30,529,565 23,993,792 193, 3,594,975 6,543,962 ,869,384 Wagoner 315,779 675,110 253,448 1,084,834 1,055,795 3,325,722 9, 2,241,790 18,778, 157 ,479,025 2,441,480 4,648,643 5,700,858 24, Washington 269,150 8,3*2,310 1,410,122 7,837,922 13,492,286 ,329,775 270,378 2,705,904 I,837,509 15 Washita 310,173 6,996,829 1,133,800 1,040,074 13,174,936 ,252,903 2,485,885 5,077,967 I Woods 608,550 5,280,905 400,570 593,434 2,398,118 10,698,983 640,070 Woodward 751,205 618,858 672,016 1,450,896 2,876,300 4,143,084 14,

TOTAL 39,578,857 1370,321,471 $67,709,632 $137,873,816 $330,245,136 $277,275,166 $1,213,428,153 $340,882,430 $,554,090,583 TABLE 60 ASSESSED VALUATIONS AS EQUALIZED BY THE STATE BOARD OF EOUALIZATI CM BY CLASSES OF PROPERTY AMD PY COUNTIES FOR THE YEAR ISU8

Of Total Locally COUNTY Acres Land ments property Assessed Service

Adair $ 287,187 902,347 626,727 84,294 449,506 948,587 3,011,461 1,875,635 1,887,096 Alfalfa 515,905 11,742,680 498,157 393,532 1,493,685 3,842,660 17,970,714 2,983,705 !,_54,4iy Atoka 588,278 1,630,536 435,791 !07,184 548,471 1,310,558 4,032,540 2,874,875 i,907,41 5 >, 407, 345 Beaver 1,123,321 7,310,500 748,840 58,990 591,45b 2,579,085 11,398,870 5,008,475 *0 Beckham 568,818 5,031,783 976,250 725,899 2,774,643 3,234,448 12,743,023 2,537,454 i.38C,477 1,588,136 Blaine-- — 505,775 7,061,090 1,071,125 395,128 -.,117,895 2,803,307 13,448,546 2,139,590 ', 134,803 Bryan 190,370 3,914,699 625,220 1,554,401 2,436,846 1,399,202 10,530,368 4,604,435 8 5,056,66f l, 954,326 C iddo 51 8, 871 8,493,575 1,235,151 606,688 3,408,411 18,801,493 ,755,819 •a 3,511,738 4,265,784 Canad ian 521, 4.21 9,012,714 1,338,522 1,381,713 3,898,002 19,142,689 ', 408,473 &_ 3,912,383 5,317,284 Carter 490,544 3,472,960 1,005,524 1,797,380 4,782,040 14,970,287 ,287,571 1,311,415 5,256,440 292,432 Cherokee 352,91 8 1,529,345 877,050 176,155 1,362,465 >, 548, 872 5,451,584 2,079,644 Choctaw H71,219 2,476,067 346,774 216,990 1,421,240 990,513 ',531,228 H. 8,834,219 1,495,829 C imarron. 902, 840 5,105,352 290,853 406,813 513,514 2,517,672 1,330,048 14,138,110 3,313,461 Cleve land 316,823 3,818,870 772,455 2,03b,160 5,297,475 2,214,150 ',451,571 1,666,345 4,012,077 964,4.2 Coal - 315,537 486,528 98,740 599,971 1,161,492 1,976,539 3,991,172 17,609,905 3,80_,7I6 Comanche 407,100 620,161 1,882,383 6,387,414 4,728,779 ,413,625 2,992,170 5,979,609 1,085,033 Cotton 322,504 398,935 131,789 641,205 1,815,510 ',064,647 S 4,377,659 4,843,564 2,368,183 10,250,932 1,628,591 Craiq — 455,758 792,810 479,56. 1,765,806 10,886,128 2,627,403 6,777,783 15,814,789 i, 700, 91 7 Creek 519,837 1,178,773 1,368,282 4,862,545 3, 164,700 6,875,148 3,418,930 14,321,370 ',436,070 Custer— 602, 809 837,931 614,793 2,573,568 952,012 2,719,317 1,345,912 5,963,454 5,915,455 De .aware 378,426 1,092,047 154,242 651,936 888,875 I 4,318,830 1,840,566 7,397,694 ',286,559 Dewey- - - 595,303 508,880 116,389 613,029 2,329,890 5,002,536 2,239,265 8,555,183 .,885,073 Ellis —- 750,635 27t,075 171,180 868,127 7,519,121 12,121,815 48,198,159 Garf ielf" 562,401 13,987,990 2, 159,540 4,752,725 15,176,08a 4,546,161 J.717,280 4,637,985 15,034,860 .,581,021 Garvin-- 492,106 5,550, 83H 1,058,845 756,991 3,030,205 6,538,883 3,945,889 19,900,381 i, 439, 264' Grady 574,695 7,917,353 1,676,096 1,508,686 4,852,357 3,339,587 4,199,508 18,881,752 !, 221,339 Grant 527, 155 12,054,830 912,565 293,190 1,421,659 912,794 1,973,465 7,485,955 i,398,749 Greer— 399,894 3,422,753 606,345 301,682 1,181,710 935,352 I,164,485 5,130,009 5,065,361 *i Harmon 334, 602 2,736,224 407,677 145,256 675,367 1,700,451 I,807,044 6,347,258 5, 047, 709 3,415,007 349,580 [02,301 673,326 1,031,520 Ha roe r — 526,449 3,693,790 1,725,310 1,672,007 182,562 946,690 5,081,388 Haskell— 353,682 363,078 529,453 8,086,927 1,168,315 § 3,465,892 265,000 1,773,805 2,711,135 Hughes 473,013 384,543 2,197,687 12,044,438 t, 755, 574 5,356,460 2,532,688 2,901,075 Jackson 485,783 697,307 1,030,181 2,427,802 7,336,188 ), 237,263 3,659,248 2,213,811 1,641,088 Jefferson 444,955 432,354 149,198 881,577 4,354,325 5,005,413 2,144,351 1,291,182 9,625,243 Johnston 318,148 328,940 87,693 512,159 44,364,464 5,989,707 9,654,310 18,616,736 17,645,821 1,772,960 Kay 522,558 4,658,285 2,784,631 8,650,502 .,418,781 3,449,380 3,274,921 Kingfisher 554,955 10,387,545 1,270,140 581,525 1,957,231 14,502,944 ',777,865 3,651,184 1,951,979 Kiowa - 570,137 7,450,059 708,972 472,630 2,210,099 • 2,688,832 1,640,811 6,230,6)1 Latimer 463,658 1,166,237 235,002 133,660 419,430 734, 503 8,302,471 1,533,082 8,710,115 LeFlore 817,281 2,641,460 912,715 402,135 2,088,40! 2,257,760 10,146,656 3,856,771 5,539,565 Lincoln 564,490 4,170,463 600,879 591,126 1,721,542 3,062,646 14,365,223 t,905,788 3,539,669 1,584,837 Logan 457,839 6,003,435 801,444 2,298,063 1,922,856 3,340,415 .,124,506 7,212,729 2,796,684 Love 304,240 1,874,506 342,842 (08,716 425,976 787,629 3,009,413 7,468,282 1,566,216 McClain 332,462 3,734,049 492,407 145,045 1. 174,731 1,666,497 3,034,498 McCurtain 1,080,916 3,719,139 401,668 810,568 675,322 1,861,585 OO co TABLE 60

ASSESSED VALUATIONS AS EQUALIZED BY THE STATE BOARD CF EQUALIZATION BY CLASSES OF PROPERTY AND BY COUNTIES FOR THE YEAR 1948. (Cont inued)

V_t_e Of Total Value Of Improve­ Value Of Personal Loca 11 y Grand Land ments Town Lots -en'tV Property Assessed Total

Mcintosh- J 400,428 $ 3,010,443 385,150 i 235,926 706,587 1,454,395 . 5,793,511 2,266,448 8,059,959 »J*r 603,045 6,027,387 334,861 138,887 751,821 1,777,949 9,030,905 1,599,110 10,630,015 Mars ha 11 j 93,727 1,319,330 295,829 94,697 675,076 1,496,834 3,881,765 1,252, 113 5,133,879 Mayes 351, 683 2,690,369 666,574 221,430 1,843,776 1,533,915 6,955,064 3,584,575 10,540,639 Murray 222,784 1,713,729 409,465 296,110 1,524,740 1,638,829 5,582,873 2,036,465 7,619,338 Muskogee 443 724 5,826,903 2,140,515 5,858,870 12,909,999 6,320,125 33,056,412 8,559,450 41,615,862 Noble - 401,103 7,743,410 854,520 390,869 2,133,016 3,115,737 14,237,552 4,412,886 18,650,438 Nowata 347, 759 3,182,130 828,930 216,329 1,289,156 1,985,355 7,501,900 2,624,383 10,126,283 2,006,928 4,849,955 Okfuskee- 33I ? 702 2,472,818 428,000 303,020 987,914 6,198,680 11,048,635 Oklahoma 380f 695 9,759,880 5,842,960 47,859,655 93,000,750 38,835,535 195,299,780 35,396,706 231,696,486 Okmulgee 392,578 4,184,871 1,015,220 1,525,414 8,363,691 5,012,641 I 8, I 02,837 6,633,772 24,736,609 Osage 1,394,810 9,330,455 2,395,835 921,008 4,196,673 7,334,775 24,1 78,749 14,126,232 38,304,981 Ottawa — - 247,968 3,003,290 1,307,797 1,295,137 5,369,554 4,023,865 14,999,643 4,836, 686 19,836,329 pawnee 308,726 2,795,231 467,176 407,979 1,085,239 2,328,872 7,084,497 4, 154,486 11,238,983 p,yne 378,560 4,385,920 1,225,465 1,810,362 6,712,753 9,055,057 23,189,557 6,239,821 29,429,378 Pittsburg 781,374 2,894,250 650,000 1,004,958 5,346,518 2,644,663 12,540,389 6,340,466 18,880,855 Pontotoc Dig. 130 3,475,282 1,584,785 1,483,875 4,628,787 4,344,307 15,517,036 4,259,816 19,776,852 17,800,768 Pottawatomie 444,388 5,226,218 904,506 1,073,148 6,886,925 3,709.971 8,847,156 26,647,924 4,305,681 Pus hmata ha 872, 526 2,641,789 400,902 291,189 255,731 71 6,070 1,787,989 6,093,670 6,389,294 Soger Mills 678,528 3,864,186 349,418 69,077 274,580 1,832,033 707,231 7,096,525 9,634,150 Sogers 419,627 4,185,685 1,059,565 511,385 1,545,600 2,331,915 5,055,809 14,689,959 16,061,530 Seminole 335,000 2,724,875 1,250,050 632,360 3,637,335 7,816,910 7,055,801 23,117,331 1,370,020 3,208,204 Setuoyah 389, | gg 298,288 122,368 6|I,885 805,642 3,257,788 6,465,992 4,455,893 16,269,764 Stephens 535,035 2,132,097 840,631 4,338,235 4,502,907 2,972,632 19,242,396 9,815,485 18,952,040 T«M — 1, 254, 800 503,150 488,110 2,609,040 5,536,255 7,615,333 26,567,373 8,218,364 14,950,984 Till man 494, g 748,968 640,520 2,111,064 3,232,068 1,870,167 16,821,151 35 6,718,380 177,700,087 Tulsa 305,1 I 7 5,541,660 35,770,842 95,041,445 34,627,760 29,925,179 207,625,266 3,586,071 6,613,639 Wagoner 31 3, 053 546,760 1,048,711 1,147,539 3,335,526 9,949,165 2,291,46! 284,558 20,331,367 Wash ington 239, 839 1,486,167 8,349,758 5,566,339 5,744,537 26,075,904 8,370,857 2,537,642 13,898,050 1,103,010 3,012,626 1,862,683 15,760,733 Washita 613,091 6,982,535 1,141,985 269,572 13,474,661 2,799,551 2,708,638 5,125,266 18,599,927 Woo'.s 808, 550 5,283,921 388,274 595,563 12,685,141 Woodward 750 155 624,261 741,207 2,729,070 3,305,682 4,246,133 16,931,274

Tot- $39,707,443 ,372,275,697 $1,291,805,005 . 356,789,697 $1,648,594,702 TABLE 61 ASSESSED VALUATIONS OF PERSONAL PROPERTY IN THE VARIOUS COUNTIES AS FIXED BY THE STATE BOARD OF EQUALIZATION FOR THE YEAR 1947

Mules Sheep Poultry Agricul­ Musical and and and Farm tural COUHTY Horses Jacks Cattle Goats Hogs Equipment Dogs Tractors Equipment Products ments Equipment Jewelry

Adair $ 71,0.0 J 17,885 5 361,305 ! 1,961 1 32,102 $ 26,795 S 7,069 * 39,965 4 61,196 * $ 18,170 i 195,283 S 2,055 Alfalfa 21,2.5 150 889,573 17,881 19,909 8,119 2,700 191,030 168,511 5,226 44,855 372,505 22,625 Atoka 83,780 23,300 186,663 615 17,250 3,175 18,750 88, 510 615 192,750 375 Beaver 37,210 1,915 1,353,290 3,135 21,790 21,915 3,115 399,005 383,375 15,320 13,795 348,350 6,525 tl Beckham 33,085 1,950 617,160 10,595 1,735 383,210 237, 659 46,705 567,725 Blaine 17,850 995 891,985 15,005 15,880 30,910 2,120 101,225 266,715 2,200 4,830 114,085 100 Bryan 63,625 28,270 152,550 1,180 29,310 21,815 1,195 311,930 119,355 200 870 384,865 2,165 Caddo 82,755 8,790 1,210,525 3,920 35,655 10,900 1,985 683,170 371,500 3,600 7,100 586,145 935 __ Canadian 2., 175 1,720 952,201 9,233 31,183 5,898 902 322,716 351,155 58,634 6,775 107,805 3,180 Carter .7,116 13,185 516,117 5,126 11,891 12,775 2,919 95,015 53,371 2,370 12,455 751,910 20,503 Cherokee 102,915 22,805 118,175 2,100 25,855 31,270 7,155 50,980 71,170 5,665 298,510 830 Choctaw .6,155 21,910 232,997 101 11,665 510 516 65,700 12,552 259,126 Cimarron 21,325 150 991,985 38,331 6,831 12,157 195 213,521 237,183 15,125 123,143 5,195 ri Cleveland 35,805 3,890 313,800 1,305 20,255 10,855 2,125 178,110 75,080 17,305 476,770 8,570 > Coal .1,390 10,890 386,515 136 12,121 1,097 1,030 IB, 029 11,730 2,580 134,310 10 X Comanche 13,970 1,575 1,057,500 1,035 25,962 32,218 1,032 310,877 189,637 2,320 47,330 734,579 5,825 Cotton 11,115 1,105 508,500 3,190 11,220 21,035 700 306,185 192,025 300 8,155 281,235 100 > Craig 89,200 10,625 752,593 5,037 27,616 SO 1,082 181,598 146,708 2,315 1,510 318,836 320 Creek 67,220 13,165 187,653 1,155 29,201 31,757 6,815 153,310 112,541 150 25,480 950,873 10,835 O Custer 33,925 1,000 1,011,265 6,085 25,635 18,360 1,035 132,720 363,715 710 1,810 582,140 525 Delaware 80,155 13,918 181,857 10,172 35,736 27,516 16,189 75,113 118,871 439 3,190 268,071 2,471 rt Dewey 12,775 2,010 928,680 2,358 19,851 2,050 1,155 298,527 228,015 26,360 6,025 181,730 Ellis 30,755 815 1,005,315 1,505 9,380 760 2,390 252,105 266,150 7,425 6,330 206,230 1,650 rH Garfield 36,185 2,520 1,233,300 32,760 11,005 91,510 3,995 715,110 319,340 462,660 79, 365 1,817,025 17,715 Garvin 78,160 15,235 526,810 1,015 39,835 5,500 2,115 337,830 184,190 820 6,400 609,810 1,325 Ul Grady 58,178 15,815 835,581 5,119 17,110 2,167 1,195 516,228 291,795 278 2,515 566,136 1,185 ri Grant 37,170 2,180 1,023,880 18,230 31,530 91,560 1.315 812,920 813,020 1,975 33,120 509,760 3,010 Greer 27,170 1,380 135,580 110 7,215 19,005 1,290 292,070 218,865 25,855 211,190 Harmon 7,715 325 260,109 790 6,575 1,198 510 213,935 115,799 50 3,025 232,857 1,102 i Harper 28,010 560 860,750 1,351 6,507 9,189 351 230,501 171,079 21,782 3,350 77,021 Haskell 51,569 21,801 398,882 791 11,109 1,107 59,337 80,208 14,485 270,575 Hughes 19,660 13,800 357,065 1,210 12,505 1,110 157,980 90,270 405 9,030 212,190 11,560 I Jackson 11,800 2,110 331,125 8,708 1,151 730 115,517 229,227 100 353,558 Jefferson 25,185 1,960 955,570 2,379 10,619 15,285 975 163,871 85,586 12,095 157,612 106 Johnston 19,895 11,155 725,970 2,395 11,615 11,985 1,110 77,030 59,235 265 295 158,120 165 Kay 55,685 5,050 979,680 19,000 11,072 58,588 5,195 550,870 594,955 92,637 53,235 1,855,130 69,012 Kingfisher 18,180 630 1,235,155 11,810 12,580 11,250 1,050 137,010 413,550 2,200 10,540 313,130 1,170 Kiowa 27,935 820 937,851 3,718 6,929 31,219 1,189 611,026 305,051 20,750 385,007 340 Latimer 50,038 21,035 215,932 519 8,251 7,220 1,130 11,015 24,891 145 183,037 170 LeFlore 90,015 18,100 551,535 1,136 15,855 170 3,335 87,130 67,440 1,110 352,325 125 Lincoln 11,715 1,170 183,369' 1,030 19,129 1,113 3,806 225,810 87,200 36 2,335 132,155 1,510 Logan 11, 375 3,935 801,285 1,350 17,305 2,520 1,187 295,210 223,915 33,380 40 132,530 3,450 Love — 25,757 8,385 322,373 928 25,175 11,967 1,121 129,800 77,900 1,975 188,935 380 00 cn 00 a> TABLE 61 (Continued) ASSESSED VALUATIONS OF PERSONAL PROPERTY IN THE VARIOUS COUNTIES AS FIXED BY THE STATE BOARD OF EQUALIZATION FOR THE YEAR IS47

Mules Sheep Poultry Agricul­ Musical and and and Farm Farm tural Instru­ Household COUNTY Horses Jacks Cattle Goats Hogs Equipment Dogs Tractors Equipment Products ments Equipment Jewelry •0 McClain— 5 22,520 $ 5,275 $ 350,140 $ 337 $ 24,220 $ 200 $ 550 $ 272,015 i 116,220 $ 10 $ 1,300 $ 183,550 $ 1,260 McCurtain 85,255 66,616 458,870 1,643 28,821 51.5 2,703 76,411 78,504 785 384,835 45 Mcintosh 59,267 34,008 382,200 676 26,048 27,769 2,474 153,589 117,555 130 23,137 221,198 210 •u0 Major 15,790 230 649,885 7,190 12,815 5,715 1,625 308,310 237,870 2,980 1,915 123,540 245 -_ Marshall 28,170 9,366 388,976 945 13,218 13,830 670 89,520 65,811 1,733 7,405 321,557 10 Mayes 39,035 7,306 515,509 3,521 22,309 210 2,767 130,515 118,995 385 455 150.795 390 wH Murray 31,116 3,315 554,400 4,165 !0,020 150 440 71,573 50,720 50 640 112,555 350 •4 Muskogee 93,655 507,210 1,070 18,990 152,000 29,140 32,090 23,485 5,130 245,465 4,535 75,745 1,295,130 H_ Noble 37,975 870 1,003,590 10,636 18,585 7,800 2,230 488,985 310,230 1,000 8,070 287,435 Nowata 68,190 10,315 605,850 4,655 19,905 29,485 4,105 157,145 127,710 6,495 294,015 9,500 Okfuskee 16,106 17,015 358,496 861 21,716 MS 980 178,036 86,499 10,358 188,805 2,197 Oklahoma 40,190 9, 136 300,735 6,300 10,115 7,680 5,000 181,995 85,646 2,240 37.210 8,222,900 57,945 > Okmulgee 83,720 21,371 573,547 1,945 32,789 31,138 4,445 182,119 130,318 3,425 89,375 1,231,381 12,657 Osage 107,456 10,995 2,128,230 2,200 56,360 3,770 239,700 159,245 35,635 589,230 7,155 u Ottawa 49,255 4,590 429,740 1,820 21,910 18,525 5,920 132,915 110,355 800 7,335 508,495 8,080 £ Pawnee 59,400 6,250 706,900 3,555 45,095 21,845 4,575 178,675 100,759 8,890 303,604 4,800 jjq Payne 67,808 4,370 777,790 5,240 33,255 62,255 4,850 258,570 108,865 465 7,030 930,380 5,555 Pittsburg B9,945 33,290 515,085 1,533 21,650 4,650 3,975 125,715 87,380 1,600 511,370 2,285 3H Pontotoc 13,825 16,766 314,350 1,777 15,238 18,740 2,123 103,315 70,390 2,430 516,130 5,010 Pottawatomie 40,785 5,030 436,213 741 20,300 33,135 1,705 225,998 105,877 75 7,788 569,328 1,030 t Pushmataha 49,994 19,002 404,030 2,138 18,116 70 3,311 15,335 22,127 310 93,695 265 »-_ Roger Mills 22,985 1,067 790,175 807 11,181 19,158 895 226,285 97,020 9,880 58,925 12 Rogers 81,660 5,985 888,980 2,525 33,810 30,435 2,215 192,120 135,765 2,300 8,390 172,280 165 15,890 451,300 585 21,630 19,930 3,310 110,835 83,250 5,850 858,355 4,705 3 Seminole 52,220 Sequoyah 55,495 22,055 290,250 210 9,367 135 1,651 50,935 46,730 50 1,095 184,815 385 Stephens- 67,641 8,465 888,883 1,780 24,922 3,773 1,430 264,370 178,543 275 1,000 738,250 3,510 Texas 38,115 3,420 940,365 16,435 17,555 31,750 1,245 329,255 632,375 19,425 33,495 406,900 4,445 Tillman 18,305 3,375 600,378 12,013 13,931 26,927 1,802 533,144 445,103 707 15,020 522,398 1,900 Tu 1 sa 40,175 7,395 438,121 2,295 20,920 4,880 8,200 230,450 113,510 8,155 73,770 3,808,864 55,915 Wagoner 52,975 9,140 292,685 1,850 19,035 395 1,995 222,660 92,100 615 6,300 107,985 935 Washington 48,900 4,315 505,187 796 15,757 21,077 4,007 101,575 75", 552 2,561 89,474 1,043,621 59,254 Washita 20,075 685 872,080 3,315 21,815 2,150 1,560 650,510 431,655 455 26,045 470,705 3S0 Woods 23,736 205 954,492 2,441 8,319 25,915 1,940 355,322 284,842 1,678 13,030 267,228 1,805 Wrodward- 62,886 1,560 1,159,428 2,790 15,819 1,756 2,750 289,305 262,641 445 32,180 305,272 3,972

TOTAL $3,681,589 $786,292 $51,951,919 $400,170 $1,654,955 $1,285,770 $214,997 $19,682,753 $14,500,958 $847,233 $1,736,067 $43,323,379 $524,211 TABLE 61 (Continued) ASSESSED VALUATIONS OF PERSONAL PROPERTY IN THE VARIOUS COUNTIES AS FIXED BY THE STATE BOARD OF EQUALIZATION FOR THE YEAR 191.7

Radio Broadcast­ -tock* New ing Sta­ Profes­ Fining Hotel Shop and Auto- Electrical tions and Office sions! Static- and Cafe Equip­ COUNTY Equipment mobiles Equipment Equ ipment Equipment Libraries Ipment Airplanes Equipment Equipment ment

Adair i »- t 1,060 1,881 S 975 t 750 2,050 $ SCO I 17,395 9,650 $ 7,950 I 1,875 Alfalfa 500 550 22,345 5,015 4,550 1,960 1,175 10,330 39,607 4,300 6,856 5,150 ___ 125 95 1,600 880 100 8,190 1,275 3,415 1,575 Beaver 41,465 100 2,815 2,250 950 1,000 1,095 18,055 2,480 3,515 1,015 Beckham 300 3,000 275 12,675 2,000 1,950 52,315 16,770 30,075 7,670 Slalne 2,245 1,500 1,100 1,860 28,815 9,700 15,875 2,550 Bryan 2,00C 2,100 480 4,335 1,955 1,500 15,103 7,935 14,786 3,535 Caddo 3,285 2,000 2,500 3,850 32,922 31,465 33," 125 5,795 Canadian 115 230 120 8,440 865 600 5,265 18,815 8,430 7,491 1,602 Carter 130 1,315 3,817 7,121 18,229 1,285 1,500 3,190 36,958 8,876 33,420 13,075 Cherokee 2,475 1,145 1,105 975 1,550 7,010 11,675 3,630 8,950 5,376 Choctaw 2,400 4,925 360 100 1,700 13,435 9,950 12,860 2,350 Cimarron 41,925 3,435 3,592 930 800 3,950 30,984 2,600 8,380 1,610 22,346 Cleveland 500 1.000 6,275 26,000 1,515 8,985 2,955 1,060 35,600 28,115 28,300 8,900 3,766 Coal 10,325 5,185 1,050 325 950 620 9,970 8,100 1,966 28,796 77,726 > Comanche 1,500 9,071 1,050 7,305 19,686 1,965 5,000 27,275 19,057 10,519 3,576 2,115 Cotton 1,100 155 2,130 150 900 15,365 •3,250 22,100 14,979 17,775 Craig 920 865 3,766 830 1,050 1.186 33,281 2,880 21,320 48,751 Creek 2,981 1,810 6,715 27,748 6,110 1,500 1,675 16,080 11,983 15,105 35,980 Custer 700 16,350 75 5,690 1,575 1,700 1,895 32,225 7,785 10,215 6,706 Delaware 1,938 116,212 2,915 550 2,100 15,038 1,400 7,930 8,285 Dewey 7,585 945 500 1,350 36,730 2,575 6,150 1,930 Ellis 1,500 2,235 1,655 726 2,300 7,575 21,390 2,175 29,005 25,125 23,070 1,910 36,025 1,455 525 66,115 16,690 Garfield 2,575 61,950 23,920 42,035 150 7,240 2,000 1,900 89,868 8,735 Garvin 900 36,155 16,115 16,350 27,085 15,040 1,100 32,316 3,250 Grady 3,100 1,380 15 1,200 1,950 10,850 9,950 1,205 1,650 37,510 1,625 Grant 800 500 17,310 95 1,250 6,225 3,930 10,200 3,180 1,875 11,690 3,396 Greer 53,810 1,300 1,67o 100 6,426 380 11,350 1,800 5 Harmon 700 2,610 165 200 700 3,480 6,582 640 12,665 886 Harper 235 90 150 2,706 1,950 3,050 25 1,860 1,900 Haskell- 26,901 367 200 8,599 15,140 17,900 7,176 Hughes 50 27,610 6,230 10,210 1,180 1,125 5,250 16,105 16,687 3,790 110,196 Jackson 7,130 150 1,000 1,090 51,505 7,375 7,925 9,400 7,280 Jefferson 870 210 2,132 130 3,000 11,755 5,440 10,020 2,115 Johnston 1,120 100 2,305 850 660 BOO 10,770 24,540 97,370 Kay 250 5,420 11,910 2,050 14,720 104,322 10,880 3,650 62,215 68,510 4,480 9,850 22,170 Kingfisher 1,000 13,800 SO 10,980 1,200 7,810 25,095 11,053 19,872 2,320 Kiowa 2,335 353 70 1,091 1,640 2,300 19,736 62,163 3,625 3,950 1,164 Latimer 150 42 1,670 200 300 8,360 8,860 11,250 1,265 LeFlore 3,995 30 8,960 525 38, 580 10,910 13,540 7,500 Lincoln 800 11,335 256 3,226 1,100 2,500 1,300 19,977 1,690 oo -4 TABLE 61 (Continued) ASSESSED VALUATIONS OF PERSONAL PROPERTY IN THE VARIOUS COUNTIES AS FIXED BY THE STATE BOARD OF EQUALIZATION FOR THE YEAR 1947

Radio Barber t Nursery Broadcast­ Garage and Beauty Stock New ing 5u- Profes­ Abstract Filling Hotel Shop and Auto- Electrical tions and Office sional Books and Station and Cafe Equip­ COUKTY Egu ipnent mobi Ies Equipment Equipment Equipment Libraries Equipment Airplanes Equipment Equipment ment

Logan $ , 13,536 * * 538 8,860 2,050 2,500 j 27,075 27,070 7,110 13,610 6,795 Love 455 2,225 50 550 9,375 2,900 10,100 1,750 McClain 500 10 20 3,475 300 600 23,200 5,400 10,200 1,126 McCurtain 175 285 4,875 200 I,800 950 9,610 10,150 13,030 5,450 Mcintosh 4,310 550 256 2,380 950 2,000 14,931 21,953 13,183 2,370 Major 40 60 2,115 625 1,000 5,225 27,575 4,080 1,200 2,110 Marshall 320 7b 9,485 1,917 800 500 3,240 11,034 7,437 6,125 2,103 Mayes 260 2,8.5 45,373 3,965 275 2,000 5,275 24,010 17,735 20,975 4,850 Murray 3,495 4,195 700 3,000 1,825 14,470 8,050 15,590 3,250 86,090 Muskogee 3,030 5,095 2,150 5,160 57,130 2,795 4,500 20,400 45, 435 103,310 13,635 45,660 Hoble 25,200 10,120 5,955 2,050 1,050 16,830 15,795 5,920 13,945 Nowata 615 7,500 6,025 4,195 890 1,200 10,395 9,420 1,950 2,470 17,046 Okfuskee 23,030 52 3,474 375 900 2,900 5,700 9,950 4,105 190,570 Oklahoma 3,170 82,970 110,855 12,585 980,420 50,435 42,300 101,200 189,920 470,750 41,110 > 50,719 Okmulgee 100 1,322 1,500 8,235 16,120 3,410 2,950 14,125 43,295 78,549 13,302 41,110 Osage 4,790 5,680 5,720 3,000 15,525 17,550 42,050 4,710 65,085 Ottawa 1,100 1,105 2,950 13,103 3,775 2,400 11,540 22,505 43,875 6,870 16,350 Pawnee 1,080 3,535 3,350 2,520 900 7,675 7,815 2,315 70,817 Payne 10 845 9,932 1,150 950 3,275 26,500 56,780 11,135 21,207 Flttsburg 1,030 3,375 230 14,990 2,376 2,050 20,900 32,300 35,925 7,080 31,456 Pontotoc 700 2,725 2,205 475 12,494 745 5,800 10,375 1,160 27,245 6,730 27,740 129,031 1,330 2,735 17,819 925 970 16,845 13,675 17,825 5,695 Pottawatomie 850 10,116 Pushmataha 25 50 125 1,760 25 250 1,350 6,202 1,670 12,445 it 375 150 500 1,069 3,100 956 Roger Mills 775 25,000 560 4,430 1,575 1,750 9,515 40,100 1,835 Rogers 21,250 24,756 17,380 35,400 5,000 15, 550 29,375 21,915 5,930 Seminole 75 190 1,115 15,293 2,305 850 5,100 7,325 1,500 Sequoyah 15, 580 130 26,191 S 1,270 1.400 I 8,150 13,985 30,965 9,925 Stephens 25 2,275 225 11,673 71,266 1,700 2,500 13,450 15,110 16,915 6,785 Texas 15,960 3,020 13,480 26,420 250 2,150 10,180 12,085 16,014 1,755 Tillman 1,033 1,718 680 5,695 169,430 16,050 127,020 119,820 406,045 12,855 Tulsa 1,255 15,075 50,215 7,335 556,265 21,285 10,415 1,500 2,660 3,630 5,820 1,170 Wagonei 1,215 350 1,545 1,975 60,003 6,375 27,761 47,920 11,673 Washington 1,060 29,792 8,555 12,230 246,154 5,090 2,738 38,510 4,170 I 1,150 6,060 2,775 Nashita 200 3,230 250 1,600 17,257 1,315 5,155 10,926 14,029 2,650 Woods 191 7,952 765 550 61,731 1,300 Woodward 13,130 835 5,300 1,150 1,000 7,690 11,125 3,695

TOTAL $44,521 $191,031 $893,483 $212,140 $328,679 $2,120,324 $220,460 $187,023 $869,415 $2,585,302 $1,247,714 $2,405,134 $588,696 TABLE 61 (Continued) ASSESSED VALUATIONS OF PERSONAL PROPERTY IN THE VARIOUS COUNTIES AS FIXED BY THE STATE BOARD OF EQUALIZATION FOR THE YEAR ISU7

Merchan- Property Other Oil Com­ Contrac­ Improve- Profes- dise Stocks In Ware- Crude Oil Gas and presses tor' s ments on sional and Fix- houses, In Storage Crude Oil Mining COUNTY and Gins Equipment Leased Land Equipment tures etc. Tankage Property

Adair $- 500 $ 3, 85 1,600 197, 964 $ 750 Alfalfa 8,375 123, 425 5,850 447, 436 15,000 >0 Atoka 2,500 2 540 3,700 300, 067 Beaver 7,450 6 110 1,420 141, 535 35,533 Beckham 115,750 900 17, 915 12,330 755, 475 II,400 10,000 Blaine 24,000 80, 475 5,200 431 015 5,500 Bryan 22,800 600 10 735 18,27b 661 358 1,100 7,084 400 t_ Caddo 110,620 3,885 33 700 16,615 949, 122 375,902 285,047 Canad ian 2,125 425 90, 219 155,218 606, 329 1,000 1,000 1,970 g Carter 1,500 63;054 135 15,190 1,358, 291 3,638 71,963 10,500 Cherokee 1,200 280 2,800 308, 830 Choctaw 33,200 350 288, 647 775 Cimarron 10,120 1,795 183, 915 867 2,200 670 Cleveland 12,400 96,345 2,525 56S. 935 7,050 64,750 53,1 50 50,420 ISO Coa 1 7,750 81,640 9,920 230 631 415 5,430 13,760 187 Comanche 29,090 6,097 24,126 1,926 786 > 100 Cotton 83,400 23,240 3 205, 830 d 170 Craig 21,390 20, 7,927 395, 440 7,703 220 C reek 9,100 52,310 229, 23,740 1,287, 295 208,433 277,308 203,237 140 Custer - 36,500 23,406 23, 12,330 648, 635 1,085 26,015 590 rM Delaware 525 13, 720 155, 444 225 Ul 1,000 295, 10,040 * 185 592 H Ellis— 1,040 9,050 237, 32, 330 764 7,115 41,860 4,523, 21,600 36,240 Garfield 301 975 725 43,000 446,735 157,440 61,280 875, GarvIn 7,420 77, 501 18,875 324 75,319 59,899 54,035 32,345 270,058 935, Grady 39,735 2,290 33, 235 10,495 957 53,310 530, Grant 50 177, 295 1,875 935 10,640 323, Gree r 30,980 1,595 17, 625 6,835 605 253, § Harmon 43,400 2, 390 2,300 830 I3B, Harper • 3,800 3, 925 400 994 167, Haskell 1,500 430 825 1,500 998 2,500 500 400 334, Hughes 35,250 203,248 051 47,075 695 11,475 126,486 4,250 391, Jackson 16,485 11,560 925 778 1,000 258, Jefferson 19,700 15,143 190 3,100 124 38,505 148, Johnston 10,200 4,850 750 4,480 100 1,750 Kay 1,000 500 ,200 44,055 2,480, 595 2,249,310 38,912 3,587,260 33,079 K i ngf i sher 6,750 10,590 ,865 6,230 63S, 157 7,340 1,700 — Kiowa 105,300 1,500 ,490 23,982 841 872 750 5,318 4,000 Lat i me r 2,800 2,225 030 1,900 117 575 141.450 LeFlore • 12,500 335,150 330 18,535 133 980 200 25,200 Lincoln 22,093 1,200 ,415 2,850 465 803 188,830 93,522 36,139 109,048 Logan . 2,550 16,115 824 940 5,360 44,030 10,000 132,275 146,160 00 CO TABLE 61 (Continued) ASSESSED VALUATIONS OF PERSONAL PROPERTY IN THE VARIOUS COUNTIES AS FIXED BY THE STATE BOARD OF EQUALIZATION FOR THE YEAR I9U7

Merchan­ Property Other Oil Com­ Contrac­ Improve­ Profes­ dise Stocks In Ware­ Crude Oil Gas and presses tor's ments on sional and Fix­ houses, In Storage Crude Oil Oil Gasoline Mining COUNTY and Gins Equipment Leased Land Equipment tures or on hand Tankage Pipe Lines Refineries Plants Property Love i 17,500 $ 6,225 9,875 $ 250 f 85,351 . $" . $ McClain 43,325 215,200 1,000 218,805 152,765 63,225 McCurtain 250 7,037 9,260 449,108 8 McIntosh 30,260 1,500 6,285 6,454 309,855 •v. 15,875 41,020 19,295 282,775 10,000 t_ Marshall 8,500 10,900 23,038 2,471 278,593 2,977 50,277 97,416 11,565 4,000 960 11,515 11,605 339,374 100 w Murray 9,170 1,080 26,900 4,650 262,415 5,019 4,625 Muskogee 86,300 26,790 86,745 29,795 2,739,125 37,220 Noble 3,000 8,980 51,875 7,630 398,459 22,835 16,860 37,500 130,134 112,392 Nowata 2,500 9,725 70,980 4,710 335,380 260 2,730 27,195 Okfuskee 51,410 33,985 9,131 39,747 286,772 191,685 .,961 150,393 117,185 19,505 Ok Iahoma 25,300 248,430 294,290 81,650 18,292,405 250,170 98,200 7,400 2,320,540 65,290 1,265,300 1,837,420 > Okmulgee 64,255 33,335 25,975 1,290,025 20,610 58,365 435,000 13,520 140,610 Osage 6,000 14,550 86,370 22,850 696,808 34,710 865,195 300,140 275,195 225,600 542,310 161,770 Ottawa 32,650 206,905 22,560 1,364,653 Pawnee 14,729 1,275 37,380 2,525 131,093 92,621 60,883 72,862 150,000 5,411 33,522 Payne 3, 195 3,900 63,300 18,275 1,272,061 34,648 2,462,711 839,632 217,600 691,409 26,100 73,220 Pittsburg 11,780 5,814 29,720 63,275 1,150,805 15,800 12,882 7,950 Pontotoc———' 3,300 10,430 48,710 13,515 1,193,027 260 44,950 215,000 322,437 239,594 PottawatomIe 16,760 18,207 91,820 39,845 731,075 51,000 760,543 96,643 154,173 287,800 126,145 Pushmataha 1,250 150 800 1,000 178,393 825 |, 005 Roger Mills 24,100 200 3,475 450 126,166 1,805 Rogers 1,800 31,016 15,475 470,895 88,845 Sem i nole 7,980 128,120 152,825 9,015 1,300,605 472,000 1,761,034 134,913 1,239,803 1,049,600 948,454 Sequoyah 2,000 1,730 21,957 261,184 60 4,650 Stephens 8,000 689,292 101,738 12,165 1,154,736 3,000 855 198,450 32,600 450 Texas 2,625 39,326 8,205 781,118 1,050 250 24.390 10,825 Ti1Iman 101,800 9,080 20,815 7,833 739,420 3,820 150 3,860 70,000 1,500 Tulsa 31,330 23,440 706,150 100,310 11,008,425 9,085 532,876 620,085 1,400 6,956,270 9,800 131,670 Wagone i 21,050 2,400 7,830 3,525 254,970 150 10,050 1,610 Wash Ington 34,330 61,580 14,740 873,351 3,899 6,650 852 3,650 Washita 95,500 10,325 13,130 4,500 400,860 50 766 Woods 300 450 59,509 11,456 521,949 Woodward 1,175 2,825 9,512 565,071 9,740 3,600

TOTAL- -$1,517,242 $2,584,880 $4,330,126 $1,236,286 $78,845,150 $3,558,128 $12,134,894 $3,585,703 $5,554,405 $13,680,277 $4,351,016 $5,548,775 TABLE 61 (Continued) ASSESSED VALUATIONS OF PERSONAL PROPERTY IN THE VARIOUS COUNTIES AS FIXED BY THE STATE BOARD OF EQUALIZATION FOR THE YEAR I9U7

Flour Newspaper Hills and Cotton­ and Brick Other All Other Less Valu­ Glass Grain seed Oil Printing Or Tile Personal Exemp­ ation Plants Elevator Ice Plants Mills Plants Plants P._nt. Property tions Penalty

Adair $ $ 1,700 $- 375 27,940 $ 18,055 1,113,071 285,237 $ $ 857,834 Alfalfa-— 12,125 5,377 - ,500 47,755 32,601 3,186,823 289,855 12,537 2,889,505 Atoka • 1,650 I,500 - 3,500 61,130 1,323,715 190,145 7,606 1,141,206 Beaver 3,385 2,687, 573 259,400 8,087 2,634,250 3 Beckham 9,600 26,000 13,160 10,920 88,025 3,165,112 478,556 30,049 2,716,933 Blaine 3,000 5,000 3,200 43,760 3,010 2,438,615 213,800 2,225,015 E.'yan 42,426 17,035 17,418 8,150 1,015 190 17,650 2,537,604 373,100 2,154,604 Caddo 9,500 23, 653 33,900 18,150 5,500 29,230 . 29,035 5,028,841 557,675 4,461,166 Canadian— I BO, 500 4,500 9,650 300 1,550 3,293,029 380,840 2,912,189 Carter 43,300 10,832 11,200 19,270 3,591 1,000 610,910 4,013,733 503,155 53,826 3,564,404 1,432,950 Cherokee--. 8,000 3,765 3,100 2,000 8,220 31,965 367,480 1,105,470 1,122,178 Choctaw 4,025 16,300 6,100 3,500 37,235 361,836 757,313 2,052,070 Cimarron- 2,800 2,400 1,000 38,790 121,174 9,982 1,950,878 2,261,330 Cleveland- 16,150 2,400 15,215 369,195 23,990 1,916,125 i 205.073 Coal 2,500 5,175 2,000 100 113,603 206,526 4,185 1,002,732 4,931,492 Comanche 37,500 14,476 75,000 24,765 507,528 4,423,966 1,833,000 Cotton 3,000 3,035 5,200 130 274,730 1,558,270 > 2,281,624 Craig 4,000 7,060 2,670 540 173,016 306,700 1,954,924 6,278,273 Creek 49,000 20,650 5,200 23,750 12,960 75,312 166,573 7,700 6,541 3,533,700 910,597 75,747 5,443,423 11,500 6,550 3,450 4,170 Custer 34,900 10,800 11,175 10,810 1,446,510 424,100 1,170 3,110,770 300 610 120 Delaware 500 1,125 2,375 500 2,140,151 287,000 2,811 1,162,121 2,400 Dewey 3,350 5,076 6,920 2,137,634 221,500 1,315 1,922,938 1,250 Ellis 1,155 3,485 2,500 3,000 10,190 12,220,515 199,300 1,935,334 20,295 Garfield 12,000 19,125 9,075 250 19,460 3,762,246 1,056,745 57,205 11,210,975 10,820 Garvin 7,130 22,100 10,870 22,670 33,115 4,029,761 591,085 23,199 3,214,350 5,250 Grady 183,250 30,288 90,713 18,720 10,102 125,619 3,931,295 527,839 3,501,922 1,100 Grant 2,350 5,350 700 15,795 1,762,640 309,900 1,850 3,623,245 Greer 2,815 1,285,750 276,400 1,475,240 Harmon 8,000 8,000 1,150 2,000 4,265 1,593,373 220,645 2,907 1,066,012 Harper 900 3,570 1,860 2,980 1, 140,577 119,700 1,473,673 Hsskell 4,000 7,000 1,650 250 6,910 1,993,607 258,761 2,384 881,200 Hughes 3,200 8,650 1,500 21,313 2,384,372 258,900 1,731,707 Jackson — 34,350 7,950 14,700 - 8,770 1,684,144 303,300 2,081,072 Jefferson 200 5,000 1,375 28,397 1,351,240 188,900 12,536 1,707,780 Johnston 11,700 3,015 1,100 9,780 330 16,411,798 187,985 5,210 1,188,165 Kay • 223,000 251,815 22,383 23,150 8,195 739,130 17,052 3,304,527 901,500 77,292 17,587,590 Kingfisher 12,120 - 5,380 3,501,839 299,300 7,890 3,013,117 Kiowa - 6,800 10,500 14,110 10,435 15,120 874,174 3S8,631 50,051 3,183,259 Latimer 25,500 3,238 2,242,915 212,262 661,912 LeFlore 500 8,000 900 34,000 44,960 2,772,060 364,555 1,878,360 Lincoln 2,000 5,100 15,000 5,100 2,200 102,050 3,455 3,283,290 302,500 585 2,470,145 Logan 3,100 3,500 28,800 7,880 1,350 37,795 15,615 373,800 20 2,912,510 to to TABLE 61 (Continued) ASSESSED VALUATIONS CF PERSONAL PROPERTY IN THE VARIOUS COUNTIES AS FIXED BY THE STATE BOARD OF EQUALIZATION FOR THE YEAR I9H7

newspaper Mills and Cotton­ and Brick All Other Less Valu- net Glass Grain seed Oil Printing Or Tile Personal Sub- Exemp- at I on Assessed Plants Elevator Mills Plants Plants Property Total tlons Penalty Value

Love 1,500 9,940 958,545 $ 177,899 $-3,974 $ 784,620 McClain — 2,750 11,388 1,779,085 201,600 1,571,185 8 McCurtain 2,200 1,400 24,860 340,027 2,035,878 180,880 1,555,019 Mcintosh 5,285 5,500 1,690 6,285 130,613 1,525,180 283,295 21,711 1,363,596 Major • 1,786,135 225,350 7,985 1,568,770 __ Marshal 1 5.000 479 1,350 1,463,468 213,221 5,185 1,275,432 Mayes 500 750 1,557,758 234,200 —-— 1,323,558 Murray S.IOO 90C 2,250 37,830 27,605 1,288,692 134,185 11,362 1,166,169 Muskogee 5,400 45,740 055 42,120 438,425 4,640 6,509,770 852,845 9,640 5,765,565 I'oble - 10,000 12,000 .00 4,100 14,060 3,145,710 296,900 1,317 2,850,157 . owata 7,020 5,770 730 400 6,420 1,680,345 261,020 1,619,325 Okfuskee 9,750 150 2,060 1,913,810 238,775 1,675,035 Oklahoma •- 203,580 I IS, 400 420, 160 225,370 ,160,100 24, 555 38,849,210 6,077,855 33,771,315 Okmulgee 19,560 10, 996 18,550 333,625 115 5,784,252 1,067,519 1,896,733 > Osage 23,100 17, ... 5,500 3,890 6,799,418 119,300 8,380,118 Ottawa 5,500 30, 850 8,915 39,620 3,705,226 395,005 10,275 3,350,198 a Pawnee 370 4, 750 1,300 28,284 2,432,203 385,090 1,227 2,018,310 rt Payne 500 400 19, 090 6,815 1,230 8.174,965 890,530 6,583 7,191,023 Pittsburg 13,415 12,500 21, 145 10,350 8,375 6,543 2,913,574 167,890 2,145,884 Pontotoc 12,000 50,500 1,500 552,060 30,818 1,361,514 362,500 9,192 4,028,233 Pottawatomie- 81,142 9,150 2,000 28,040 34,674 1,223,723 493,335 3,730,388 Pushmataha—•_• 3,615 10,850 27,946 878,790 178,204 150 700,736 Roger Mills— 900 1,450 550 3 100 1,120,275 178.599 918 1,242,594 Sogers 6,570 11,420 3,876 2,450 le 000 5,645 2,319,615 265.600 2,054,045 Seminole — 15,375 15,750 10,8 3,180 250 6,705 9,012,050 709,585 40,650 8,373,115 Sequoyah 5,050 10,565 I,020,972 366,542 664,430 Stephens 15,000 17,050 4,100 2,460 1,537,558 490,920 4,046,738 S Texas 43,280 2,500 13,400 10,775 8,050 18,970 3,989,025 238,000 31,025 3,782,050 Tillman 5,400 12,000 10,000 6,847 3,182 2,840 3,690 3,263,181 339,535 25,841 2,969,787 Tulsa 243,200 16,000 133,410 20,950 208,550 54,190 90,080 5,434,345 6,435 32,752,110 2,222,875 30,529,565 wagoner 5,540 7,320 4,600 1,150 21,325 64,560 1,215,370 196,740 7,165 1,055.795 Washington--- 33,108 24,087 7,700 1,873,516 45,955 5,451,441 642,574 37,976 4,846,843 Vlashita I 1,740 3,000 3,765 3,100 18,624 3,136,024 433,925 3,805 2,705,904 Woods 12,005 5,500 7,050 I, 22, 500 2,754,708 274,705 5,982 2,485,985 Woodward 15,929 5,360 5,250 6,095 6,155 2,902,811 236,995 10,484 2,676,300

TOTAL- $1,426,830 $1,538,552 $1,057,364 $521,727 $1,351,580 $153,622 $533,002 $11,710,975 $2,819,043 $311,461,066 $34,942,422 $756,522 $277,275,166 TABLE 62

_ESSED VALUATIONS OF PERSONAL PROPERTY IN THL VARIOUS COUNTIES AS FIXED EY T'lF STATE BOARD CF EQUALIZATION FOR THE YEAR 191.6

Mules Sheeo And Agricul- Musical And And Poultry Farm F*rm \ural Instru­ Household County Horses Jacks Cattle Goats Hogs Ln ui pment Do-]? Tractors E

Ad. ir $ 61.235 $ 13,370 $ 369,270 $ 5,085 $ "4,169 $ 23,301 * 7,432 $ 64,441 $ 69,621 J j 18,135 $ 213,394 * 2,760 Alfalfa... 18,105 25 978,900 23,290 22,285 10,580 5,515 739,660 634,630 13,315 27,375 588.375 37,210 Atoka 55,865 22,025 503,560 1,625 32,055 575 5,050 85,430 93,715 150 4,500 239,575 88D Beaver.,.. 27,005 900 1,270,770 1,795 27,930 17,870 2,340 469,o35 423,895 10,000 15,025 364,515 6,770 Beckham,.. 30,090 970 838,005 1,538 24,080 41 ,759 1,905 505,0o9 296,594 20,620 673,209 Blaine.,.. It,565 1,200 873,305 8,850 23,254 25,240 2,640 594,174 364,433 75___0 990 132,810 50__._0 . Bryan 29,71.0 10,580 403,935 760 23,110 20,795 1 ,090 448,970 89,850 1,045 316,115 2,060 Caddo 50,285 4.510 1,234,135 4,960 54,940 16,070 4,685 937,260 481,570 1,07___3 8,640 531,875 740 M Canad ian.. 16,61.0 820 £42,995 20,781 53,819 5,816 1 ,372 438,676 406,051 234,612 6,935 437,718 4,330 Carter 36,957 5,905 564,160 4,036 13,290 4,767 2,135 128,745 39,215 78C 12,265 789,538 18,551 Cherokee,. 89,895 20,700 435,035 3,055 41,795 33,015 5,980 76,615 87,615 8,390 365.210 1,790 Choctaw.,. 59,989 18,965 284,176 570 16,059 325 1 ,930 1 11,320 53,284 ___ __._ 397,373 ___ Cimarron. . 19,365 250 1,112,314 2.505 11,364 11,149 505 396,236 368,282 ___ 22,020 161,138 11,835 C leveland. 28,255 2,880 310,345 1,095 27,655 10,685 1 ,o50 261,020 80,365 ___ 13,950 542,520 7,955 g Coa 1 42,975 9,185 440,965 365 19,420 9,190 7S0 22,953 49,315 2,620 134,300 40 Conanche.. HI,776 1,570 1,104,925 4,562 3'.,668 33,202 1 ,034 384,956 208,755 1,61___2 40.020 781 ,881 5,051 Cotton,... 10,935 845 628,095 4,130 10,230 23,570 1 ,0i5 408,940 229,075 200 7.270 313,770 100 > Cra ig 77,105 8,495 948,318 4,715 48,675 100 4,410 241.161 160,795 7,200 3,475 349,375 095 d Creek 61.765 10,375 540,365 1 ,295 44,195 32,540 7,165 223,422 120,1 IS 100 25,795 1,057,427 I.M50 Custer 33,215 785 999,255 11,105 37,740 46,030 1 ,030 570,200 461 ,110 2.175 540,220 475 Delaware.. 61,899 10,930 536,544 10,219 50,413 29,968 14,534 109.517 116.545 55___0 2,357 263,124 ' 1.350 Dewey 27,625 935 803,923 1,266 16,280 1,000 3,560 345,693 248,947 85,699 5,150 154,010 50 Ellis 25,995 435 1,081,755 735 15,015 820 1 ,635 347,910 311,080 6.900 5,320 211,430 100 Garfield.. 32,790 1,655 1,399,330 41,430 22,655 88,050 3,665 1,003,985 812,740 224.430 101,655 2,002,660 87.535 Ga rv i n 55.100 9,125 597,970 3,840 40,885 6,770 1,795 460,040 189,070 50 27,705 712.325 1.870 Grady 45,31.0 8,935 905,495 5,173 60,496 4,110 1 ,635 716,530 296,910 170 1 ,345 531.749 8,655 2 Grant 30,205 730 1,020,205 41,520 38,09 5 88,230 1,815 819,180 810,580 33,195 36,335 613.970 350 Greer 23,875 i.180 478,145 380 10,625 27,710 1 ,185 405,295 300,670 3,705 32 .930 296,540 20,340 Harmon.... 7,167 120 231,559 769 9.183 637 12 5 332,507 132.191 3,185 251.227 1 .660 Harper 20.655 365 956,275 1,088 9.433 9,509 565 340,215 235.568 1 ,415 2.78U 97.772 Haskell... '13,345 It,965 455,428 266 13.298 21 471 69,672 53,181 17,865 277.05" ___ Hughes.... 39,230 9,165 351 .370 2 90 25,400 1,390 259,370 67,470 __._. 13,790 272,530 22.11__6_ Jpckson ,,. i0.455 338,125 2,360 3,390 830 595,505 303,323 _.-_. 441.405 Jefferson. 23,511. 3.461 1,359,510 3.552 16,222 16,77___6 . 1,765 225,686 92,498 ___ 8,96__8_ 229.315 __.3_o J oh n _ t on .. 37,055 3,175 753,815 2,550 20.515 13,760 820 114,425 66,570 26___5 305 157,895 130 Kay 49,335 4,605 1,376,945 26,680 65,240 71 ,435 7,065 729,250 705,945 65,420 54,765 2,063.045 77,7o2 Kingfisher 12,190 350 1,242,190 il,540 41,080 12,670 1,020 695,065 524,115 1,700 6,610 338.140 3,310 Kiowa 23,355 615 91b,243 12,106 9,630 33.018 1 ,213 725,235 403,102 12.816 26,998 420,203 973 Latimer. , . 34,598 12,930 320,000 637 9,483 6.539 811 20.916 26,311 500 330 223,299 90 LeFlore... 78,695 50,140 707,195 2,455 21,040 150 5,320 130,875 79,380 100 1.050 485,315 175 Lincoln... 33,820 3,580 514,590 1,110 28,604 3,045 3,560 340,543 89,340 30 2,455 135.090 1,155 Logan 35,800 2,40* 798,780 5.545 29,795 3,150 3,301 394,675 287,395 42,215 12,075 518,565 3,530 Love 19,862 4,505 233,970 1 ,347 18,086 15,107 905 136,806 72,690 1 ,630 194.285 375 to McClain.,. 13,630 2,215 456,625 402 33,525 1,000 725 367,080 126,840 __2_5 100 185.460 3,000 TABLE 62

ASSESSED VALUATIONS CF PERSONAL PROPERTY IN THE VARIOUS COUNTIES AS FIXED FY THE STATE BCARD CF EOUAUZATICH FOR THE YEAR 1948 (Continued)

Poultry Mules Sheep And Agricul­ Musical And And Poultry Farm Farm tural Instru­ Household County Horses Jacks Cattle Goats Hogs Equ i pment Dogs Tractors Eq u i pmen t Products ments Equi oment Jewe1ry

McCurta i $ 66,169 $ 10,910 $ 526,625 $ 1,301 $ 32,777 $ 120 $ 3,008 $ 121,034 $ 78,962 $ 20 $ 737 $ 386,630 $ 90 Mcintosh 61,138 30,741 411,287 320 38,088 27,915 2,182 242,442 121,555 — 21 ,705 242,211 185 Major. .. 11,760 no 664,370 4,515 21,200 12,620 1,785 389,850 282,826 3,110 2,175 118,135 245 Marsh. II 22,265 5,496 515,529 3,250 21,454 11,801 655 119,826 66,741 184 7,710 346,739 ... 57,360 3,760 568,050 4,105 28,035 340 3,436 221,238 136,710 445 169,773 100 Hurray.. 32,845 1 ,750 707,700 10,970 15,327 275 670 104,300 57,325 60 615 126,110 550 Muskogee 77,245 23,130 499,270 1 ,645 35,255 10,725 5,305 363,025 153,235 3,395 85,360 1 ,366,760 28,370 Noble... 26,010 490 1,142,780 5,815 17,820 1,360 2,705 454,307 322,380 1,050 8,140 299,190 6,520 63,785 4,280 761,695 5,270 31 ,700 28,155 2,350 206,675 156,945 ... 6,550 337,600 13,145 Okfuskee 38,300 12,195 435,385 1,266 32,939 700 1,775 267,292 128,354 8,400 222,248 2,165 Oklahoma 23,815 3,705 237,130 5,005 51,000 6,610 5,165 227,140 91,010 1,355 68,295 8,318,670 58,595 Okmulgee 66,607 15,119 542,530 1,999 33,307 31,162 6,197 225,308 121,047 7,315 15,300 1,369,130 18,614 95,720 7,125 2,885,370 3,990 68,100 — 7,010 361,365 169,140 — 34,360 638,135 6,630 Ottawa.. 44,030 3,185 190,545 2,155 35,110 22,470 5,500 184,370 122,570 365 8,100 625,010 8,150 46,040 3,620 807,590 4,515 60,775 21,375 5,435 263,600 96,815 5,440 321,135 3,660 49,075 2,250 738,125 4,275 44,340 50,615 3,645 348,435 108,395 370 6,450 1,067,685 6,060 Pittsbur )... 74,125 21,285 567,635 1,860 29,930 4,795 4,440 195,450 91,000 — 1,365 181,655 2,260 Pontotoc 38,090 6,980 659,323 711 23,007 21,333 2,130 167,647 66,985 — 3,065 521,935 4,450 Pottawat >mie 33,455 3,390 421,885 668 25,328 4,703 1,575 323,192 116,250 — 4,405 523,385 860 Pushmata a.. 41,554 16,607 371,050 1,078 26,760 113 4,027 23,830 22,872 — 275 106,080 260 Roger Mi Is. 23,857 1,205 1,097,930 1,233 29,191 23,193 405 319,937 152,927 — 710 119,310 74,355 6,270 991,340 2,430 45,495 31,280 1,875 272,690 119,065 1,645 7,270 189,130 3,690 Seminole 44,230 8,310 384,015 290 24,660 19,965 3,460 146,230 76,020 5,995 878,125 5,850 38,115 13,428 268,955 9,002 1,425 77,286 48,384 265 154,505 95 Stephens 50,059 3,484 776,808 1,709 23,810 3,000 1,080 338,711 159,355 — 1,000 749,600 4,975 33,505 1,280 898,425 875 11,066 29,255 1,160 757,985 791,650 22,860 31,245 620,745 7,800 13,877 615 581,795 6,520 11,578 24,896 1,055 691,183 459,394 4,160 12,870 549,419 2,690 Tulsa... 36,710 6,405 514,696 4,565 33,170 8,743 7,625 345,945 143,514 6,690 88,305 1,021,762 55,495 44,606 6,876 278,080 1 ,140 26,700 — 1,880 264,715 103,735 1,060 2,925 115,840 160 Wash ingt n.. 39,658 3,385 651,1 23 1,621 31,012 21,459 4,332 130,340 84,210 3,440 103,068 1,085,803 72,668 Wash i ta. 15,335 260 769,715 5,845 36,770 775 1,265 865,550 506,265 569 26,515 538,970 50 Woods... 14,380 75 931,295 1 ,891 12,636 19,874 2,345 484,391 322,889 2,496 9,035 282,009 1,960 Woodwa rd 40,485 565 1,299,746 1,228 25,067 2,500 2,260 398,707 329,410 100 42,030 389,990 5,960

TOTALS.. 53,030,327 $544,161 $55,965,612 $377,757 $2,222,609 $1,248,484 $219,135 $26,812,359 $17,029,749 $810,156 $ 1,227,308 $47,571,535 $674,460 TABLE 62

ASSESSED VALUATIONS OF PERSONAL PROPERTY IN THE VARIOUS COUNTIES AS FIXED 6Y THE THE STATE BOARD CF EQUALIZATION FOR THE YEAR 1948 (Continued)

Nursery Radio Garage And Stock New Broadcasting Profes- Abstract Filling Hotel Barber And And Auto Electrical Stations And Sporting Office S ional Books And Air- Station Amusement and Cafe Beauty Shop County Eq u i pment mobiles Equipment Eq u i pmen t Eq u i pmen t Eq u i pmen t Libraries Eq u i pmen t Planes Eq u I pmen t Equ ipment Equipment Equ i pmen t

Adair . . — $ 2,835 J $ 2,098 $ 1,280 $ 100 $ 1,500 $ — $ 13,515 . 8,600 $ 7,975 $ 2,075 Alfalfa 2,375 13,040 12,495 4,665 1,625 2,375 25,040 52,935 4,430 9,035 5,645 Atoka ___ 350 ___ 95 1,625 1,220 50 10,035 3,700 11,265 2,050 Beaver ___ 43,610 —100 2,695 1,305 1,050 1,500 6,35___0 24,040 5,825 7,225 1,750 Beckham 47—5 230 3,000 IOC 11,820 2,000 3,090 53,265 12,850 41,605 8,470 31a ine 360 4,700 1,90___0 1,100 1,900 62,145 1 3,175 17,900 4,850 Bryan 1,61___0 —- 2,895 2,000 1,725 4,130 1,350 1,500 13,820 7,805 17,740 3,665 Caddo 465 — 4,585 2,350 2,050 2,450 7,300 47,005 34,605 41,240 5,330 Canadian... 1,435 — 353 ___ 1,550 1,585 1,400 450 5,680 26,246 3,840 14,430 2,430 Carter 50 1,140 1,930 5,53—0 5,210 22,256 3,645 1,000 500 26,997 20,830 39,250 8,440 Cherokee.., 2,595 665 25 575 900 1,035 1,550 6,690 11,215 10,035 9,800 3,940 Choctaw...i ___ 1,255 205 5,580 300 2,100 3,990 12,360 15,690 2,840 Cimarron... — ._. 59,988 6,395 7,665 930 800 3,450 33,366 7,950 11,491 970 Cleveland., 52—5 3,000 5,510 25,00-.0- 650 12,070 2,460 800 13,450 47,325 20,850 38,600 11,375 Coal 15,665 9,815 1,085 475 745 9,160 5,405 5,170 1,830 Comanche,., 2,500 10,288 3,000 3,925 16,291 1,935 3,500 18,035 87,840 45,450 67,350 11,027 Cotton 15 265 7,205 450 1,300 3,980 19,500 2,180 4,210 1 ,400 Craig — _.__ 12,399 13,145 4,405 330 1 ,000 1 ,635 45,606 12,820 27,171 3,790 Creek — 16,00___0 2,795 -__ 7,680 32,659 4,230 1,500 ?,200 72,068 28,869 55,635 16,335 Custer 97—0 6,790 — -. 560 7,635 2,175 2,320 7,080 42,520 16,045 37,940 7,335 Delaware.., ... 1,185 100 154,931 1,645 1,000 2,100 900 24,794 7,225 3,602 1 ,639 Dewey — 5,970 1,170 600 1 ,250 4,750 44,720 5,250 8,945 1,750 Ellis 1,50___0 — 8,245 __2_5 20_._._5 2,480 1,025 2,100 5,350 28,840 6,750 7,670 2,040 Garfield.., 4,725 26,615 8,405 2,995 40,970 5,410 700 61,080 68,520 41,050 30,550 16,055 Garvin 900 46.590 2,500 890 9,005 1,635 1,300 23,315 102,220 29,690 49,520 8,155 Grady 2,775 — 1,370 350 86 17,045 1,200 4,100 4,150 26,640 25,850 35,960 3,730 Grant , 800 25,920 850 1,650 2,250 11,435 53,745 9,100 10,850 4,635 Greer 73,710 1,270 5,745 1,465 1,625 4,380 20,545 2,830 9,800 3,465 Harmon. 700 — 2,710 245 305 350 550 12,020 3,400 3,065 800 Harper ___ 1,080 40 730 30 12,995 35,520 4,195 9,090 1,370 Haskell..., 47,163 -__ 3,655 ___ 6,971 3,065 1,450 Hughes —_. 66,530 -.__. 5,35—0 9,i25 97_._._0 3,125 3,19-__0 40,738 20,55___0 19,425 5,200 Jackson.,., 10,525 — 400 8,810 500 1,000 1,070 23,365 15,535 26,626 4,990 Jefferson., _-_, — 2,725 —. 100 2,194 550 3,000 20,514 8,740 12,560 2,280 Johnston., . _.-._. 1,790 —20 490 635 760 800 ___ 4,410 910 6,000 1,850 Kay 215 7,80___9 11,560 2,860 19,380 109,828 12,120 3,500 65,030 123,929 58,425 106,055 20,510 Kingfisher 1,000 85,605 40 10,065 70 6,370 29,200 8,420 9,550 3,160 Kiow- 3,50__._1 . 7,424 6,00____0 . 40 4,338 400 1,000 18,946 70,532 26,013 20,077 3,563 Latimer... 125 162 1,250 12,622 1,300 4,545 1,825 LeFlore..., . ___ 2,620 __15_0 215 7,920 85--0- 2,50—0 2,50-__0 39,460 7,200 12,525 6,025 Lincoln,., 13,450 340 2,853 i ,200 2,750 300 20,143 13,490 12,250 1,575 Logan ___ 11,650 — 498 7,690 2,320 2,900 9,270 25,885 12,705 16,770 5,820 love ______145 2,025 50 550 1,650 7,165 2,200 10,100 3,200 TABLE 62

SSED VALUATIONS CF PERSONAL Fr.CPEF.TY III THE VARIOUS COUNTIES AS FIXED BY THE STATE ECAPD CF EQUALIZATION FCF. THE YEAF ISH. (Con tint erf)

Nursery Radio Garage and Stock New Broadcasting Profes­ Abstract Fining Hotel Barber and And Auto- Electrical Stations and Sporting Office sional Books ;>nd Air Station Amusement and Cafe Beauty Shoo County En u i pmen t mobiIes Eq u i omen t Eq u i oment Eq i_i pment Libraries Equ ioment Pl_nes Equ foment Eauicment Eq u i nmftnt Eq u i pmen t

McClain... $ $ $ 25 $ $ 550 $ 4.050 $ 150 S 500 J $ 29,435 $ 9,300 $ 12,825 $ 1,975 McCurtain. ... ___ 1 15 _.~ 295 1,751 300 1,3 50 3,357 11,148 10,732 8,893 4,181 Mcintosh.. 1 .526 S35 300 174 1 ,475 750 3,000 13.421 11.242 15,213 6,015 50 ___ 12 5 225 985 1,125 1 .000 1 1,10—0 25,625 1,975 5,450 1,700 Marshall.. ___ 745 _—75 14.797 2,557 600 1 ,000 soo 5,079 6,918 1,474 2,044 ___250 . -__ 270 375 S7.9D8 2,616 150 2,000 4,350 18,830 3,950 24,585 2,700 Murray.... ___ 3,125 2,535 700 3,000 1 ,330 19,721 10,700 20,110 2,600 Muskogee.. 3,855 11,21.__4 4,600 7,075 4,73_.__0 74,239 3,135 4,6 50 9,175 SI ,990 74,155 89,190 12,020 200 26,420 9,200 6,710 2,740 1,800 6,150 58,530 15,600 16,930 5.335 ___ 2 ,640 10,000 6,670 4,405 875 1 ,560 14,700 27,900 7,950 5,845 2,625 Okfuskee.. .-_ 4,26,__0 42,775 245 5,43b 200 900 3.635 13,081 7,850 16,980 2,480 Oklahoma.. 4,25__0 . 254,170 86.750 215,20_—0 13,875 995,590 51,550 46,125 151,435 205,760 193,525 490,620 43,215 Okmulgee,. 422 17.174 4,911 12,440 18,608 3,170 3,150 18,000 61,033 43,041 74,620 11,357 2,97_._0 - 1.115 4,705 6,455 5,985 3,000 17,670 39,255 22,125 39,125 4,650 31___5 1 ,135 45 4,380 31.754 4,625 2,400 ID,525 47,345 24,550 46,435 7,605 __._ ISO 120 3,220 11,235 2,815 1,000 4,750 18,670 8,000 7,770 1,985 - ___ 135 11,185 895 12,382 1 ,560 1,000 144,683 20,700 64,529 17,890 Pittsburg. .__ ... 3.360 3,805 160 17,617 800 1,600 6,460 20,998 31,275 36,205 6,575 Pontotoc.. 70__0 2,92___0 1 .800 2,205 210 16,714 520 5,750 8,375 11,902 17,425 30,672 5,410 Pottawatom e 850 135.715 2,300 1 .510 17,116 1,000 1,000 10,870 2 1,724 19,410 18,950 4,640 Pushmataha 25 -._. 5,276 85 1,700 50 750 12,932 8.150 5,717 2,859 Roger Mi 11 _.__ 350 __._. 685 50 500 1.03___5 16,192 5,100 3,985 -870 ___ 23,945 _.-._. 2,040 1,225 1 .800 35,725 12,100 43,655 3,630 Sem inole,, _.5_0 __-. 205 _,- 1 ,90_.__5 9,205 4,090 5,000 2,30__5 . 47,970 16,095 26,745 8,220 Sequoyah.. ___ 150 _-._ 40 6,990 900 19,692 11,377 11,060 2,150 Stephens.. 20—0 -__ 2,595 5,00_-.0- 2,500 55,205 4,850 2,15—0 24,250 56,541 15,095 31,825 12,375 — 38,635 160 7,175 37,440 1,700 3,000 25,590 45,655 23,300 16,990 5,885 Tillman... 20 100 960 4,853 850 2,b60 15,815 20,005 11,845 11,882 4,045 Tulsa 2 ,570 34,09-.._0 5,260 66,20_._._5 6,305 479,520 17,895 16,000 210,085 223,400 115,955 411 ,380 51,335 575 30 375 2,125 1,510 1,500 2,055 21,255 6,250 6,460 2,000 Wash ington __7_0 37,669 50,955 6,235 15,473 283,181 3,590 2,740 10,555 45,31 5 33,538 44,400 9,346 300 — -__ __._. 80 2,640 550 1,600 3,725 46,090 11,580 7,505 2,805 -_- - — 1.020 86 _— 7,083 765 550 4,760 15,944 11,875 17,402 2,100 Woodward,. 200 — 42,850 4,750 717 14,013 1,2 30 800 3,250 70,350 10,160 16,775 3,180

TOTALS.... J 44.461 $376,242 Jl .142,135 $ 408,942 $ 454,053 $2,545,004 $ 184.570 $ 190,275 $937,868 $3,098,992 $1,426,795 $2,591,533 4) 468,436 TABLE 62 ASSESSED VALUATIONS OF PERSONAL PROPERTY IN THE VARIOUS COUNTIES AS FIXED BY THE STATE BOARD OF EOUALIZATION FOR THE YEAR 1948 (Continued)

Improve- Merchan­ Property Crude Oil Com­ men ts on dise Stocks in Ware­ in Storage Crude presses Leased Profess ional and Fix­ houses, or on oil jning and Gins Land Eq uipment tures hand Tankage operty

Adair 1 11,625 $ 4,050 240,672 Alfalfa..., — * 4,930 143,495 6,425 591,075 Atoka 25 4,665 4,150 398,030 Beaver 5,350 13,400 2,440 175,665 4,600 Beckham.... 120.150 50 20,425 18,310 855,546 11,1 00 500 Blaine 5,000 8,500 88,800 8,650 654,915 2,400 21.500 Bryan 25,100 5,850 13,390 13,955 732,883 6,084 400 Caddo 87,085 1,575 37,365 2 0,135 1,058,611 305,850 Canadian... 8,015 93,980 16,888 1,006,973 2,000 3,516 Carter 2,300 14,555 32,645 9,533 1,546,272 30,161 Cherokee... 51,2 00 8,005 5,850 325,130 Choctaw.... 15,700 600 11,233 5,070 306,503 Cimarron... 1,635 34,467 1,445 303,917 2,200 Cleveland.. 19,900 140,070 31,020 6,050 659,035 4,300 41,740 40,076 50,000 51,170 Coal 1,500 61,500 7,475 59,561 265,367 100 4,935 1,280 13,765 Comanche.. 29,065 8,238 63,985 34, 780 2,003,116 1,630 5,350 Cotton...., 18,950 52,195 38,280 1,775 267,800 710 100 Craig 15,210 27, 740 6,750 481,169 1,900 750 35 162,073 Creek , 51,647 235,241 34,266 1,518,391 226,000 842,526 36,270 460,203 381,851 130,124 Custer 26,030 24,955 16,805 674,520 13,475 26,335 Delaware.., 35 17,770 1,660 169,986 Dewey 500 3,885 350 261,849 Ellis 1,515 33,870 5,900 295,415 Garfield... 14,965 345,645 42,015 5,434,440 4,200 153,315 66, 000 26,345 446,735 297,100 40,480 Garvin 36,130 8,03.0 107,970 19,825 1,241,789 136,035 233,019 68,670 32,345 863, 328 Grady 73,485 1,400 56,160 9,755 I,229,769 8,980 118,858 Grant 150 192,870 5,425 650,180 — — — 11,408 Greer 50,630 5,375 15,695 9,070 457,590 — Harmon 36,900 2,350 350 276,454 Harper 6,710 3,856 675 173,734 Haskell.... 4,000 7,500 1,700 250 174,235 3,100 18,975 Hughes 30,750 195,312 19,200 31,195 367,561 6,628 I 0. 000 Jackson.... 94,325 6,100 9,520 2 5,380 865,468 340 Jefferson., 34,600 5,975 13,601 1,275 249,002 Johnston.. I 0,200 3,900 1,840 28,345 181,022 1,695 Kay 1,000 7,775 189,380 74,370 2,962,441 397,835 47,312 611,255 34,099 Kingfisher 4,590 36,065 5,250 669,385 5,750 ___ 1,000 Kiowa 90,950 5,250 77,060 27,637 951,863 324 3,699 — -__ Ut imer 1,800 2,830 5,550 149,625 150 — — LeFlore... 10, 000 309,265 11,600 10,300 560,650 2,075 — 109,990 Lincoln... 20,579 I 0, 200 24,280 4,450 459,468 675 224,890 92,1 29 _,__ 35,01-_3. 107,838 Logan 5,145 3,160 43,210 I 5, 445 1,057,115 5,630 42,600 13,700 _._5_5 128,595 137,315 Love 18,500 6,225 12,475 1,050 91,735 — — 115 McClain... 33,250 675 450 4,025 238,975 261,305 — — TABLE 62

ASSESSED VALUATIONS CF PERSONAL PROPERTY IN THE VARIOUS COUNTIES AS FIXED BY THE STATE BOARD OF EQUALIZATION FOR THE YEAR ISU8 (Continued)

Contrac­ Improve­ Merchan- Property Crude Oil Other Oil Com­ tor* s ments on dise Stocks in Ware­ in Storage Crude Gas and presses Ecuip­ Leased Professional and Fix­ houses , or on oil Pipe Oil Gasot ine Mining County and Gins ment Land Ecuipment tures etc. hand Tankage Lines Re fineries Plants Property T_ McCurtain.. J $ 465 . 5,1 72 1 3,690 $ 791,797 $ $ • 1,620 $ $ » $ 210 McIntosh... 30,500 125 21,935 3,210 382,362 — — — — ... — — 35,710 2,650 344, 895 6 Major _ — 22,050 -— —- ... — ___ n_ Marshall... 6,bO0 11,787 30,646 3,612 314,087 5,776 — — 51,473 ... 99,152 17,361 Mayes 5,250 700 15,010 7,12 5 389,761 — - — — — - — — ... __ Murray 5,760 1,125 16,966 3,475 365,865 — — — 4,644 — — 83,800 Muskogee... 90, 300 19,440 66,940 28,795 3,068,937 1,500 6,290 48,815 — 15,400 76,09—0 ... 118,85...0 143,89—8 s«. Noble 2,2 50 7,270 54,585 446,812 ... Nowata 3,000 6,925 56,595 11,015 411,400 — - — 2,710 ... 22,726 H Okfuskee... 34,525 98,725 14,419 41,857 341,791 — 199,300 4,071 137,904 1,909 79,546 49,090 fe; Oklahoma... 26,100 285,670 334,450 98,940 20,077,870 400,730 97, 425 8,150 2,875,660 57,380 1,370,110 1,975,425 X Okmulgee... 30,500 10, 845 32,025 38,440 1,414,604 8,000 660 17,060 36,994 435,000 2,000 241,349 > Osage...... 5,000 7,000 68,840 12,250 739,700 22,320 964,063 223,330 316,790 230,050 527,520 110,260 38,375 200,050 15,105 1,905,936 500 o Ottawa — — ... -— rt Pawnee 13,375 3,400 28,155 2,475 208,175 10,355 99,701 60,188 55,787 160,000 5,443 364.590 Payne 3,135 14,310 62,545 18,505 1,744,965 31,986 3,469,814 796,119 202,772 555,469 52,755 35,117 z Pittsburg.. 8,500 6,270 32,845 36,936 1,294,757 3,955 ... ___ 4,548 — 8,850 Pontotoc... 1,560 13,025 48,986 11,280 1,600,717 690 ... 30 102,256 235,020 70,000 343,314 3 Pottawatomi !.. 18,800 24,440 108,100 60,090 966,151 51,289 458,301 126,189 245,235 — 287,540 59,021 {*- Pushmataha. 1,550 160 1,000 1,360 236,395 1,335 750 — Roger Mills 25,100 — 3,110 1,150 172,648 — — -— --- 2,675 £ri ringers 1,800 350 23,340 15,095 603,800 185 ... — 50 — 1 1 0, 775 Seminole... 4,800 28,496 92,045 12,825 880,935 543,500 1,523,431 188,640 1,208,402 - — 1,015,345 1,199,888 Seauoyah... 11,500 159,162 4,400 8,865 2 15,462 24,630 — 4,400 li Stephens... 887,241 132,930 8,880 1,191,410 75,054 3,125 48,304 253,819 Texas 6,025 78,120 7,475 1,727,075 13,785 ... — 457,500 — ... 9,790 Ti1Iman.... 87,675 2,310 26,603 6,185 873,386 500 ... 1,000 3,860 70, 000 — 2,090 Tulsa 39,100 42,470 560,590 94,275 14,050,720 7,076 591,857 555,220 — 7,174,536 452,778 140,050 Wagoner.... 21,060 33,150 8,335 9,655 308,960 — 200 — — — 300 2,220 Wash ington. — 18,690 97,871 30,253 1,197,635 19,405 7,110 500 653 517 — Washita 106,850 460 14,955 5,485 451,575 — — — — — — Woods — 1,199 39,737 16,850 734,636 — — ___ — — Woodward... — 475 11,358 15,216 736,495 — —

41,615,074 $2,813,807 $4,693,839 $ 1, 245,743 $93,207,136 $2,091,178 $12,054,934 $3,044,101 $6,911,242 $15,954,725 $5,034,288 $7,379,415 TABLE 62 ASSESSED VALUATIONS CF PERSONAL PROPERTY IN THE VARIOUS COUNTIES AS FIXED BY THE STATE BOARD OF EQUALIZATION FOR THE YEAR J 946 (Continued)

Flour Hews Daper Mills and and Brick Other AM Other Less Valu- Vet Glass Grain Ice Cottonseed Printing or Tile Mfg. Personal Sub- Exemp- at ion Assessed Plants Elevators Plants Oil Hills Plants Plants Bakeries Plants Property Total tions Penalty Va 1 «e J . - . $ $ 4,700 j — . — | 17,750 $ 23,195 !f 1,234,483 i 286,018 $ 122 $ 948,587 Alfalfa... 13,220 16,580 __.- 5,375 -,- 1,175 57,550 31,875 4,155,185 328, 200 15,675 3,842,660 Atoka ___ —_ 4,000 — .__ _,_. -__ _— 2 0, 535 1,512,805 212,125 9,878 1,310,558 Beaver.... ___ -__ __.- 2,700 __.- 600 ____. 7,245 2,946,400 269,270 l,_55 2,679,085 Beckham... 1,500 10,500 25,000 10,850 7,200 66,770 3,727,307 523,307 30,448 3,234,448 Blaine.... _._ 400 19,500 13, 000 6,450 __.- 3,550 36,95___0 7,245 3,028,101 2 24, 800 6 2,803,307 Bryan -__ 11,900 1 0, 900 8,500 _,- 6,000 117,350 2,364,402 365,200 1,999,202 C.ddo _.__ 18,73___5 15,180 33,900 19,300 __-- 3,400 33,31_.__0 13,820 5,647,663 590, 995 5,056,658 Canad ian.. — 177,000 4,300 14,275 __.- 100 110 12, 807 3,930,478 418,740 __- 3,511,738 Carter — 425 _— __._ 150 1,037,791 4,432,054 554, 092 34,421 3,912,383 Cherokee.. _.-_. 8,00_.-_0 3,755 __._ 3,74.__5 2,11--._5 54,885 1,680,815 383,020 13,620 1,311,415 Choctaw... -.-_ 16,800 __._ 8,040 -_.- 4,200 48,45—0 1,405,407 414,894 990,513

_•__. ___ Cimarron,. _.— -_._ 1,100 ___. __.- — 56,031 2,650,763 135,641 2,550 2,517,672 Cleveland. ,-.- 1,000 1,500 _..- 21,700 __- 3,900 _-_ 31,845 2,575,025 389,475 28,600 2,214,150 Coa' — 5,175 — 2,000 _____ 53,980 40 3 2,935 1,354,071 201,385 8,806 1,161,492 S Comanche.. 12,400 33,419 6,000 59,539 4,389 25,092 8,500 21,000 5,246,709 517,930 4,728.77U Cotton —, 16,900 1,235 350 750 130 2,067,905 285,345 32,95-__0 1,815,510 Craig 2,500 7,000 __.- 6,922 2,820 —- 21,885 2,717,075 348,892 2,358,183 > Creek 49,80,__0. 3,000 19,150 6,90—0 20,793 3,00-_.0- 17,464 72,58_—7 87,507 6,665,383 964,053 76,45___3 . 5,777,783 Custer 71,740 10,570 14,175 11,600 14,600 6,400 14,370 15,960 3,816,995 400,700 2,635 3,418,930 Oe 1 aware.. — 1,000 _.„ 300 7,245 1,605,537 290,024 30,269 1,345,912 Oewey ___ 3,25-__0 — — 4,900 1,400 5,240 2,049,917 211,400 2,049 1,840,565 Ellis _____ 1,155 3,01-.__0 —- 2,400 __- 550 22,930 2,442,165 202,900 2,239,255 Garfield.. 15,900 49,885 __.- 10,925 7,95__0- 34,615 12,65____0 . 54,405 13,187,225 1,(27,715 62,30__5_ 12,121,815 Garvin.... 3 0,600 1,500 19,532 1 0,900 7,240 4,000 41,525 5,244,703 640,910 34,192 4,637,985 Grady _— 74,602 1 4, 1 84 95,745 13,650 __- 2,750 52 3,165 4,467,864 521,9*5 10 3,945,889 Grant __.. —_ 2,500 _,_- 7,650 __- 1,800 __.- 5,075 4,533,303 337,000 3,205 4,199,508 Greer _-_ _-_ 6,490 900 _— 1,3-5 2,275,060 304,300 2,705 1,973,455 Harmon..., _-._ 5,900 —_ -_- 2,950 __- 2,000 __._ 8,475 1,389,854 226,287 918 1,164,485 Harper..., 2,750 2,350 5,440 1,880 1,938,094 131,050 1,807,044 § Haskell... _-._. 50 4,00—0 5,00-_0- 2,500 _._- 250 2,650 1,234,580 2 89,890 2,00-__0 946,690 Hughe _— 3,200 5,550 -_._ 1,200 2,50___0 . I 0, 822 2,104,205 330,400 1,773,805 Jackson.., _-_ 30,800 9,400 27,140 9,830 4,500 7,780 2,878,788 346,100 — _ 2,532,688 Jefferson. 600 10,000 4,626 6,890 2,392,793 195,700 16,71—8 2,213,811 Johnston.. 13,000 2,00—0 3,370 __- 1,35___0 11,20—5 510 1,452,382 171,615 10,415 1,291, 182 Kay 219,700 296,705 26,085 _-.- 48,280 7,850 21,605 552,000 49,377 19,574,635 1,063,900 106,000 18,616,736 Kingfisher 5,200 _._._. — __.- 550 3,771,250 322,370 500 3,449,380 K i owa _ — 10,925 36,000 9,453 1,710 2,725 1 2, 42 1 35,537 4,024,000 408,894 46,078 3,651,184 Lat imer... _— _._.. 3,250 ___ _,- 118,925 960,653 226,160 734,503 LeFlore... _— __-. 22,500 ___ 4,800 5,250 10,600 57,985 2,749,370 491,610 ___. 2,257,760 Lincoln... _-_. 2,000 4,500 15,500 4,900 ___. 1,400 112,570 9,690 3,384,255 324,045 2,425 3,062,646 Logan _— 200 3,500 _.__ 1,080 100 34,470 15, 855 3,740,115 399,700 ___ 3,340,415 Love —. — 1,500 — 900 8,440 967,593 183,980 4,016 787,629 HcCUIn... 8,500 5,300 2,750 9,065 1,861,797 195,300 1,666,497 CD — — — — CD TABLE 62 § ASSESSED VALUATIONS OF PERSONAL PROPERTY III THE VARIOUS COUNTIES AS FIXED BY THE STATE BOARD OF EQUALIZATION FOR THE YEAR ISU8 (Cont inued ) Flour Newspaper Mills and and Brick Other Al Other Less Valu­ Ket Glass Grain Ice Cottonseed Printing or Tile Mfg. Persona l Sub- Exemp­ ation Assessed County Plants Elevitors Plants Oil Mills Plants Plants Bakeries Plants Pr ooerty Total tions Penalty Value

McCurtain.. ^ $ $ $ $ 7,141 $ — $ 7,395 $ 102,361 . 104,950 $ 2,326.212 $ 464,627 $ — i 1,861,585 He Irrtos-i... -— 2,200 3,300 —_ 3,500 ___ 1,139 — 24,534 1,726,560 283,100 10,935 1,454,395 Maior ___ 22, .50 — — 3,285 2, 023,700 251,200 5,449 1,777,949 Marshall... ___ 2,174 -__ 4,291 ___ — — 850 1,708,461 226,049 14,422 1,496,834 Hayes ___ 7,773 ___ -__ 3,000 ___ 800 800 — 1,776,915 243,000 — 1,533,915 Murr_y 20, 000 — 5,000 -_._ 4,900 2,400 ... 53,345 53,875 1,743,892 142,790 37,727 1,638,829 Muskogee... 222,825 24,405 48,050 18,620 42,300 __._ 40,040 519,145 11,630 7.236,725 924,510 8,910 6,320,125 Noble __._ 8,000 16,000 -__ 8,700 — 4,000 — 23, 095 3,421,537 313,800 8,000 3,115,737 Nowata __._ 18,850 6,910 -.__. 4,850 ___ 4,900 — 2.253.200 271,420 3,575 1,985.355 a Okfuskee... _.__ ___ 9,320 -__. 5,250 __- 3,360 2,270,428 263,500 — 2,006,928 Oklahoma... ___ 460,170 210,430 153,265 435,785 70,145 229,420 1,400,215 3,180 42,449,980 3,613,445 38,836,535 Okmulgee... 559,625 ___ 19,660 — 37,987 ___ 16,897 338,500 19,931 6,081,518 1,123,265 54,388 5,012,641 Osage __.- — 25,190 -__ 21,600 ___ 7,000 40,000 36,462 7,781,675 446,900 7,334,775 Ottawa __._. 2,500 8,100 -._. 30,900 -.__ 7,000 484,415 38,880 4, 470,995 493,900 46,770 4,023,865 t Pawnee ___ 2,600 1,268 .__ 5,085 1,000 1,600 1 0,492 10,360 2,732.994 405,190 1,068 2,328,872 Payne ___ 9,000 3,600 19,835 ___ 6,640 — 286 9,831,523 780,545 4,079 9,055,057 > Pittsburg.. ___ 15,200 13,110 17,322 21,800 _.- 9,900 14,705 6,035 3,102,888 458,225 — 2,644,663 Pontotoc.. 122,000 82,500 5,000 1,550 — — 513,700 1 8, 934 4, ,692, 81 0 365,800 17, 297 4,344,307 Pottawatomi ___ 90,280 9,100 -__ 12,400 ___ 5,400 22,000 3,634 4,242,051 562,080 30,000 3,709,971 Pushmataha. ___ 4,000 -_._. 3,900 _.--. 1,000 600 4,445 908,536 192,690 225 716,070 Soger Hi Us _.— soo 2,000 — 750 __. — .— 12,710 2,019,438 188,736 1,331 1,832,033 Sogers __.. 11,080 11,550 2,700 4,600 ._- 4,060 16,000 7,685 2,614,715 282,800 2,331,915 9 Seminole... -_._ 3,000 7,000 16,250 15,524 5,750 27,125 8,492,195 706,715 31,430 7,816,910 Secuoyah.,, _.-- -_.- — — ___ — 7,475 1,099,713 2 94,071 805,642 Steobens... ___ 28,750 -__ 16,850 ___ 5,550 25,070 14,617 5,015,807 513,900 — 4,502,907 Texas ___ 22,735 6,790 -__ 15,290 ___ 10,130 1 0, 150 11,365 5,792,660 263,600 7,195 5,536,255 Tillpan _.-._ __._ 12,000 10,000 10,207 ___ 2,611 — 2 2,009 3,566,528 343,628 9,168 3,232,068 Tulsa 120,500 192,420 60,380 142,650 5,649,200 9,335 36,895,780 2,318,550 50, 530 34,627,760 § Wagoner __- 5,100 7,620 — 4,700 _.-. 1,150 8,965 35,314 1,339,669 204, 065 1 2,035 1,147,539 riish ington. ______. 39,435 -__ 32,837 ___ — 2,073,142 20,499 6,313,633 654,028 6,734 5,666,339 ..ashita.... -_._. 6,350 4,000 --._ 3,518 1,800 26,464 3,466,206 460,900 7,320 3,012,626 Woods ___ 18,315 7,815 7,050 4,945 — 2,977,408 277,775 9,005 2,708,638 Woodward... 522 20,910 6,010 _.__ 11,175 7,688 10,219 23, 882 3,550,773 2 62,585 18,494 3,306,682

T^TAL Jl,294,472 $1,612,985 $1,010,900 $ 528,550 $1,378,963 $189,398 J 760, Oil 112,353,404 ,2, 739,159 $349,316,340 $35,354,706 $978,011 $314,939,645 PROPERTY TAX ADMINISTRATION 201

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> o. OOO O > TABLE 63 (Continued) INCREASE CP DECREASE IN NUMBER CF HOMESTEADS GRANTED EXEMPTION

COUNTY AND Number of Homes teads Granted Exemption TYPF nF HOMESTEAD 1937 1938 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948

Cimarron,, 460 498 504 502 549 541 526 566 591 621 666 699 Rural.. 316 325 325 290 296 287 293 329 328 327 328 344 Urban.. 144 173 179 212 253 254 233 237 263 294 338 355

Cleveland. 2,202 2,413 2,576 2,735 2,878 2,986 3,047 3,248 3,464 3,728 4,105 4,477 13 Rural.. 807 883 896 948 945 1,006 917 939 914 946 1,018 1,057 Urban.. 1,395 1,530 1,678 1 ,737 1 ,933 1,980 2,130 2,309 2,550 2,782 3,087 3,420 _ Coal 633 592 732 772 902 963 976 1,036 1,003 1,166 1,257 1 ,445 Rural.. 317 289 373 329 474 511 562 528 512 605 619 705 __ I'rban.. 31c 303 359 443 428 452 414 503 491 561 638 740

Comanche,, 2,702 2,734 3,247 3,537 3,664 4,290 4,546 4,941 5,283 5,524 5,829 6,325 3 Rural.. 696 735 776 792 792 828 854 837 850 866 901 954 Urban.. 2,006 1,999 2,471 2,745 2,872 3,462 3,692 4,104 4,433 4,658 4,928 5,371 H

Cotton 911 873 924 1,004 1,104 1,194 1,131 1,311 1,380 1,474 1 ,530 1,539 Rural.. 481 464 467 52- 546 600 602 652 643 661 661 628 Urban.. 430 409 457 478 553 594 579 659 737 813 869 911

Craig 1,520 1,766 1,768 1,918 2,081 2,308 2,363 2,359 2,459 2, SOS 2,714 2,828 Rural.. 308 890 914 9SI 1,146 1,235 1,224 1 ,228 1,244 1,267 1,273 1,419 Urban.. 712 876 854 937 935 1 ,073 1 ,139 1,131 1,215 1,241 1 ,441 1,409

Creek 2,965 3,441 3,750 4,236 4,731 4,704 4,668 4,515 5,302 5,592 5,854 6,301 Rural.. 769 817 902 1,001 1,035 1,082 1 ,036 1,047 1 ,0t>8 1,188 1 ,682 1,303 Urban.. 2,196 2,624 2,348 3,235 3,696 3,622 3,582 3,468 4,234 4,404 4,172 4,998

Custer..., 2,169 2,459 2,452 2,653 2,695 2,673 2,657 2,705 2,960 3,21 1 3,466 3,614 Rural.. 1,095 1 ,180 1,161 1,411 1 ,244 1,224 1 ,236 1,137 1,203 1,228 1,260 1,267 Urban.. 1,074 1,279 1,291 1,242 1,451 1,449 1 ,421 1 ,563 1,757 1,983 2,206 2,347

Delaware.. 1,337 1,296 1,712 1,637 1 ,767 1,876 1 ,382 1,809 1,830 2,015 2,205 2,313 Rural.. 1,130 1,112 1,486 1,380 1 ,490 1,561 1 ,580 1,312 1,513 1 ,666 1,790 1,849 Urban.. 207 184 220 257 277 315 302 297 317 349 415 464

Dewey 1,232 1,344 1 ,433 1,447 1,466 1,491 1 ,492 1,519 1 ,501 1,538 1,651 1,709 Rural.. 878 927 983 978 985 1,009 1,007 1,019 ' 966 985 1 ,004 1,024 Urban.. 354 417 450 469 431 482 485 500 535 553 647 685

Ellis 1,097 1,158 1,191 1,267 1,239 1 ,249 1,307 1,283 1,303 1,416 1 ,486 1,580 Rural.. 728 752 745 779 752 761 795 771 765 804 818 323 Urban.. 369 406 446 488 437 488 512 512 538 612 668 757

.Garfield.. 5,009 5,363 5,656 5,840 6,063 6,606 6,584 6,303 7,299 7,582 8,350 8,778 Rural.. 1,384 1,422 1,489 1,477 1,450 1 ,484 1,440 1,418 1,400 1,399 1 ,398 1 ,399 Urban.. 3,625 3,941 4,167 4,363 4,613 5,122 5,144 5,485 5,899 6,183 6,952 7,379 TABLE 63 .Continued] INCREASE OR DECREASE IN NUMBER OF HOMESTEADS GRANTED EXEMPTION

COUNTY Humber of Hoaesteada Granted Exempted TYPE OF HOMESTEAD 1942 1943 1944 1945 1946 1947 I94S

Garvin.. 2,331 2,068 2,153 2,328 2,588 2,761 2,703 2,671 2,798 3,048 3,366 3,583 Rural... 1,210 979 985 1,079 1,189 1,230 1,238 1,188 1,137 1,177 1,277 1,315 Urban.. 1,121 1,089 1,168 1,249 1,399 1,531 1,465 1,483 1,661 1,871 2,089 2,266

Grady 3,584 3,635 3,588 3,976 4,167 4,260 4,162 4,390 4.582 4,872 5,179 5,728 Rural.. 1,466 1,522 1,474 1,594 1,692 1,724 1,682 1,647 1,626 1,661 1,769 1,821 13 Urban.. 2,118 2,113 2,114 2,382 2,475 2,526 2,480 2,743 2,956 3,211 3,410 3,907

Grant 1,872 1,993 2,085 2,101 1,983 2,009 1,998 2,004 1,992 2,018 2,088 2,070 •8 Rural.. 1,172 1,193 1,228 1,208 1,176 1,184 1,184 1,125 1,102 1,095 1,092 1,019 •a Urban.. 700 800 867 893 807 825 814 879 890 923 996 1,051 w

Greer 1,085 1,044 1,241 1,351 1,405 1,570 1,490 1,620 1,689 1,824 1,881 1,975 w Rural.. 588 590 631 685 695 743 778 718 746 744 786 815 Urban.. 497 454 610 666 710 827 712 902 943 1,080 1,096 1,160

Harmon,. .. 778 793 819 899 999 1,032 1,071 1,126 1,056 1,202 1,270 1,313 Rural,. 518 519 536 561 635 677 679 669 605 641 654 667 • Urban.. 260 274 283 338 364 355 392 457 451 661 616 646 > Harper.... 669 707 723 793 827 859 843 868 855 941 1,019 1,079 Rural.. 488 498 487 510 512 527 521 523 477 507 518 519 Urban.. 181 209 236 283 315 332 322 345 378 434 501 560

Haskell... 922 954 1,027 1,175 1,272 1,737 1,626 1,489 1,618 1,669 1,854 2,064 Ru ra 1.. 468 462 530 '583 634 959 951 937 996 1,008 1,011 1,143 3 Urban.. 454 492 497 592 638 778 675 552 622 661 843 921

Hughes.... 1,710 1,844 1,974 2,229 2,329 2,506 2,429 2,513 2,674 4,188 3,476 3,572 Rural.. 709 764 811 885 931 980 973 947 934 1,060 1,141 1,154 Urban.. 1,001 1,080 1,163 1,344 1,398 1,526 1,456 1,566 1,740 3,128 2,335 2,4)8 § Jackson... 1,892 1,894 2,041 2,104 2,299 2,382 2,381 2,524 2,703 2,850 3,126 3,435 Rural.. 920 918 962 912 945 964 965 956 935 924 1,007 1,104 Urban.. _72 976 1,07* 1,192 1,354 1,418 1,426 1,568 1,768 1,926 2,119 2,331

Jefferson. 1,080 1,188 1,231 1,330 1,344 1,407 1,425 1,449 1,513 1,566 1,649 1,812 Rural.. 483 523 535 563 562 579 584 573 579 577 589 607 Urban.. 597 665 696 777 782 828 841 876 934 989 1,060 1,205

Johns ton.. 693 810 923 1,081 1,215 1,258 1,271 1,285 1,347 1,432 1,530 1,630 Rural.. 314 382 477 497 501 542 565 627 730 663 723 740 Urban.. 379 428 446 584 714 716 706 658 617 769 807 890 to Kay. 4,100 4,492 4,843 5,078 5,440 5,605 5,621 5,839 6,278 6,628 7,292 7,688 © Rural.. 1,1.4 1,211 1,266 1,337 1,353 1,341 1,296 1,329 1,350 1,394 1,513 1,585 CO Urban.. 2,946 3,281 3,577 3,741 4,087 4,264 4,325 4,510 4,928 5,234 6,779 6,103 TABLE 63 (Continued) INCREASE OR DECREASE IN NUMBER OF HOMESTEADS GRANTED EXEMPTION

COUKTY AND Number of Homesteads Granted Exempted

HOMESTEAD 1937 1938 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948

Kingfisher 2,038 2,060 2,100 2,134 2,106 2,183 2,195 2,193 2,065 2,306 2,355 2,455 Rural.. 1,203 1,213 1,226 1,237 1,230 1,280 1,250 1,272 1,202 [,269 1,268 1,289 Urban.. 835 847 874 897 876 903 945 921 863 1,037 1,087 1,166

Kiowa 1,869 1,966 1,986 2,282 2,293 2,307 2,357 2,422 2,404 2,410 2,911 3,061 Rural.. 893 965 963 1,036 1,012 1,009 995 1,118 1,099 1,103 1,321 1,327 Urban.. 976 1,001 1,003 1,246 1,281 1,298 1,362 1,304 1,305 1,307 1,590 1,734

Larimer... 671 815 855 938 996 1,183 1,209 1,243 1,413 1,412 1 ,413 1,453 Rural.. 391 459 547 600 632 849 719 743 833 822 824 826 Urban.. 280 356 308 338 364 334 490 500 580 590 589 627

LeFlore... 2,102 2,021 2,651 3,198 3,535 3.873 4,007 4,020 4,331 4,620 5,069 5,169 Rural.. 1,198 1,130 1,508 1,800 1,976 2,193 2,261 2,174 2,269 2,440 2,749 2,803 Urban.. 904 891 1,143 1 ,398 1,559 1,680 1 ,746 1 ,846 2,062 2,180 2,320 2,366

Lincoln... 2,885 2,983 3,027 3,122 3,168 3,305 3,150 3,105 3,311 3,581 3,811 3,978 Rural.. 1,542 1,596 1,610 1,632 1,664 1,773 1,648 1,579 1,576 1 ,664 1,776 1,804 Urban.. 1,343 1,387 1,417 1,490 1,504 1,532 1,502 1,526 1 ,736 1,917 2,035 2,174

Logan 2,584 2,653 2,745 2,865 2,945 2,956 2,849 3,007 3,132 3,360 3,613 3,683 Rural.. 994 989 1,030 1,069 1,081 1,083 999 1,063 1,024 1 ,070 1 ,080 1,098 Urban.. 1,590 1,664 1,715 1,796 1,864 1,873 1,850 1,954 2,108 2,290 2,533 2,585

Love 608 603 660 751 795 850 880 906 927 1,021 1,325 1 ,349 Rural.. 351 348 386 434 465 568 565 612 613 641 800 804 Urban.. 257 255 274 317 330 282 315 294 309 380 525 545

McClain... 1,489 1,826 1,909 1,997 1,995 1,911 2,021 1,824 1 ,391 2,031 2,171 2,226 Rural.. 900 1,084 1,063 1,121 1,124 1,169 1,239 1,118 1,082 1,195 1,126 1,089 Urban.. 589 742 846 876 871 742 782 706 809 836 1 ,045 1 ,137

McCurtain. 1 ,475 1,463 1,916 1,629 2,898 3,181 3,129 3,208 3,642 3,963 3,854 4,460 flu ra 1.. .998 945 1,285 953 2,066 2,210 2,248 2,223 2,538 2,785 2,601 3,064 Urban.. 477 518 631 676 832 971 881 985 1,104 1,178 1,253 1,396

Mcintosh.. 969 1,052 1,165 1,428 1,497 1,678 1,563 1 ,691 1,742 2,219 2,060 2.307 Rural.. 493 553 602 772 860 957 842 929 1,017 1,332 1,020 1,132 Urban.. 476 499 563 656 637 721 721 762 725 887 1,040 1,175

Major 1,378 1,595 1,427 1,618 1,660 1,658 1,849 1,754 1,838 1,879 1,915 1,961 Rural.. 967 1,077 935 1,124 1,152 1,134 1,337 1,166 1,213 1,222 1,190 1,221 Urban.. 411 518 492 494 508 524 512 588 625 657 725 740

Marshall.. 627 716 802 763 875 765 1,297 943 1,003 1,085 1,254 1,234 Ru ra 1.. 287 356 311 333 359 373 704 427 401 498 498 450 Urban.. 340 360 491 430 516 392 593 516 602 587 756 784 TABLE 63 (Continued) INCREASE OR DECREASE IN NUMBER OF HOMESTEADS GRANTED EXEMPTION

COUNTY AND Numbe - of Homes teads Granted Exemption TYPE OF HOMESTEAI 1937 1938 1939 1940 194! 1942 1943 1944 1945 1946 1947 1948

Mayes 1,544 1,343 1 ,655 1,888 1,994 1,997 2,200 2,345 2,420 2,794 3,025 3,205 Rural... 1 ,017 896 1 ,084 1,247 1,296 1,289 1,394 1,397 1,451 1,614 1,633 1,699 Urban... 527 447 571 641 698 708 806 948 969 1,180 1,392 1,506

Murray 1,058 1,157 1,169 1,288 1,355 1,341 1,317 1,429 1,482 1,561 1,911 1,748 Rural... 344 365 358 430 443 467 428 453 468 514 484 493 Urban... 714 792 811 858 912 874 889 976 1,014 1,047 1,427 1,255

Muskogee... 4,694 4.798 5,028 5,868 6,256 6,554 6,796 7,150 7,506 8,095 8,966 9,368 Rural... 963 1,094 1,019 1,346 1,458 1,577 1,633 1,664 1 ,744 1,892 2,110 2,254 Urban... 3,371 3,704 4,009 4,522 4,798 4,977 5,163 5,486 5,762 6,203 6,856 7,114

Hoble 1,426 1,434 1,531 1,635 1,691 1,743 1,708 1,725 1,752 1,842 1,960 2,079 s Rural... 675 674 706 734 747 767 750 745 712 697 712 742 Urban... 751 760 825 901 944 976 958 980 1,040 1,145 1,248 1,337

Nowata 1,454 1,530 1 ,665 1 ,675 1,744 1 ,869 1,887 1,884 1,990 2,193 2,375 2,442 Rural... 738 758 853 850 871 1,087 1,071 1,051 1,060 1,042 1,134 1,160 Urban... 716 772 812 825 873 782 816 833 930 1,151 1,241 1,282 > Okfuskee... 1,337 1,371 1,557 1,739 1,863 1,920 1,921 1 ,834 l',867 2,080 2,139 2,273 Rural... 631 637 669 737 800 815 820 758 770 856 809 900 I Urban... 70b 734 888 1,002 1,063 1,105 1,101 1,076 1,097 1,224 1,330 1,373

Oklahoma... 18,407 20,317 21.950 23,774 25,946 26,670 27,348 29,906 32,132 36,328 41,005 46,290 s Rural... 1,657 1,718 1,972 2,141 2,365 2,345 2,150 2,511 2,402 2,871 3,166 3,420 Urban... 16,750 18,599 19,978 21,633 23,581 24,325 25,4 98 27,395 29,730 33,457 37,839 42,870 %

Okmulgee... 4,056 3,776 4,494 4,350 5,247 5,668 6,474 5,578 5,996 6,428 6,975 7,222 Rural... 712 672 770 807 886 948 925 932 966 1,069 1,110 1,185 I Urban... 3,344 3,104 3,724 3,543 4,361 4,720 5,549 4,646 5,010 5,359 5,865 6,037

Osage 2,059 2,397 2,545 2,635 2,780 2,858 2,672 2,920 2,979 3,242 3,698 3,865 I Rural... 517 644 686 697 773 798 762 812 798 850 918 1,000 Urban... 1,542 1,753 1,859 1,938 2,007 2,060 1,910 2,108 2,181 2,392 2,780 2,865

Ottawa 2,444 2,260 2,496 2,716 2,842 3,210 3,696 3,458 3,497 3,639 4,071 4,534 Rural... 981 732 794 855 945 1,006 1,172 1,125 932 969 1,045 1,090 Urban... 1,463 1,528 1,702 1,861 1,897 2,204 2,424 2,333 2,565 2,670 3,026 3,444

pawnee 1,450 1,585 1,699 1,796 1,873 1,949 1,915 1,910 1,999 2,120 2,254 2,297 Rural... 659 676 722 760 767 802 780 758 748 753 814 846 Urban... 791 909 977 1,046 1,106 1,147 1,135 1,152 1,251 1,367 1,440 1,451

Payne 2,937 3,217 3,442 3,666 3,848 4,013 4,041 4,154 4,339 4,718 5,267 5,637 to 1,224 1,234 1,313 1,413 1,508 © Rural... 1,028 1,170 1,178 1,221 1,233 1,255 1,235 cn Urban... 1,909 2,047 2,264 2,445 2,615 2,758 2,806 2,930 3,105 3,405 3,854 4,129 TABLE 63 (Continued) INCREASE CR DECREASE It! NUMBER CF HOMESTEADS CRANTEC EXEMPTION

COUNTY AND Nu mber of Home teads Granted Exemption TYPE OF HOMESTEAD 1937 1938 1939 1940 1941 1942 1943 1944 1945 1946 1947 1943

Pittsburg.. 3,194 3,488 3,500 3,949 4,259 4,249 4,402 4,806 5,030 5,618 5,994 6,376 Rural... 958 1 ,013 1,010 1,145 1,220 1 ,321 1,291 1,382 1 ,428 1,537 1,667 1,728 Urban... 2,236 2,475 2,490 2,804 3,039 2,928 3,111 3,424 3,602 4,081 4,327 4,648

Pontotoc.., 2,895 2,990 3,196 3,433 3,433 3,532 3,435 3,893 4,OIH 4,958 5,009 4,995 Rural... 1,005 1,040 1,084 1,281 1,347 1,353 . 1,291 2,134 i ,409 2,047 1,595 1,633 Urban... 1,890 1,950 2,112 2,152 2,086 2,179 2,144 1,759 2,605 2,911 3,414 3,362

Pottawatanr ; 4,290 4,514 4,701 5,142 5,412 5,573 5,558 5,825 5,975 6,781 7,133 7,493 Rural... 1,401 1,611 1,714 1,772 1,917 1,924 1,848 1,842 1,311 1,900 1,906 2,006 Urban... 2,889 2,903 2,987 3,370 3,495 3,649 3,710 3,983 4,164 4,881 5,227 5,487

Pushmataha. 876 764 1,057 1,189 1,470 1,506 1 ,455 1,429 1,478 1,682 1,789 1 ,865 Rural... 614 504 725 829 1 ,044 i ,035 1,002 998 986 1,232 1,434 1,322 Urban... 262 260 332 360 426 471 453 431 492 450 355 543

Roger Mi lis 1,075 1 ,098 1,156 1,208 1,250 1,253 1,233 1 ,245 1,309 1,526 1,386 1,406 Rural... 831 887 937 962 944 974 963 978 968 1,138 990 990 Urban... 194 211 219 246 306 279 270 267 341 338 396 418

Rogers 1,373 1,683 1,736 1,997 2,056 2,174 2,225 2,330 2,621 2,647 2,848 3,127 Ru ra 1... 717 876 884 1 ,042 1,076 1,174 1,255 1,164 1,401 1,328 1,338 1,560 Urban... 656 807 852 355 980 1,000 970 1 ,166 1,220 1.319 1,510 1,567

Seminole... 2,050 2,300 2,400 2,836 3,117 3,143 2,915 2,835 3,468 3,937 4,266 4,462 Rural... 800 875 925 972 1,249 1,229 1,106 1,026 1,305 1,554 1,547 1 ,647 Urban... 1,250 1,425 1 ,475 1,864 1 ,868 1,914 1,809 1,809 2,163 2,383 2,719 2,815

Sequoyah... 859 874 1,190 1,189 1 ,752 1 ,942 2,209 2,058 2,230 2,333 3,721 2,607 Rural... 513 505 691 725 1,090 1,298 1,441 1,324 1,400 1,437 2,194 1,621 Urban... 346 369 499 464 662 644 768 734 830 896 1,527 986

Stephens... 2,254 2,372 2,631 2,761 2,968 3,241 3,200 3,113 3,745 3,884 4,842 5,471 Rural... 948 1,001 1,102 1,140 1,169 1 ,214 1,213 1,256 1,248 1,175 1,293 1,582 Urban... 1 ,306 1,371 1,529 1,621 1 ,799 2,027 1,982 1,857 2,497 2,709 3,649 3,889

Texas 1,126 1,128 1,242 1 ,325 1 ,361 1 ,546 1,465 1,546 1 ,601 1,653 1 ,749 1 ,887 Rural... 671 b3l 675 692 678 707 718 744 726 702 693 694 Urban... 455 497 567 633 683 839 747 802 875 951 1,056 1,193

Tillman.... 1,723 1,921 1,805 2,001 2,054 2,133 2,159 2,288 2,269 2,609 2,608 2,694 Rural... 963 1 ,048 977 1,065 1,043 1,074 1,094 1,062 1,018 1,007 1,016 1,034 Urban... 760 873 828 936 1 ,01 1 1,059 1 ,065 1,226 1,261 1,602 1,592 1 ,660

Tulsa 13,811 14,864 17,404 20,887 21,472 25,753 25,089 25,795 27,261 29,645 32,647 36,025 Rural... 987 969 942 1,233 1 ,306 1,348 1,400 1,449 1,546 1,696 1,845 2,160 Urban... 12,824 13,895 16,462 19,654 20,166 24,405 23,689 24,346 25,715 27,949 30,801 33,865 TABLE 63 (Continued) INCREASE OR DECREASE IN NUMBER OF HOMESTEADS GRANTED EXEMPTION

COUNTY AND I umber of Homesteads Granted Exemption TYPE OF •0 HOMESTEAD 1937 1938 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948

1,139 1,210 1,361 1,511 1,654 1,746 1 ,868 1,815 1,985 2,007 2,177 2,357 1 Rural... 497 567 600 703 754 781 758 759 780 766 777 914 w Urban... 642 643 761 308 900 966 1,110 1,056 1,205 1,2m 1,400 1,443 3 Washington. 2,634 2,933 3,190 3,436 3,683 3,861 3,880 3,931 4,163 4,505 4,944 5,337 "4 Rural... 578 640 684 734 793 812 807 776 807 864 944 938 H Urban... 2,066 2,293 2,506 2,702 2,890 3,049 3,073 3,155 3,356 3,641 4,000 4,399 s 2,372 2,443 2,519 2,615 2,648 2,812 2,714 2,827 2,687 2,895 2,988 3,013 Rural... 1,660 1,669 1,723 1,770 1 ,783 1,826 1,827 1,886 1,729 1,787 1,772 1,707 > Urban... 712 774 796 845 865 986 887 941 958 1,108 1,216 1,306

1,885 1,854 1,914 2,054 2,012 2,120 2,125 2,246 2,240 2,290 2,485 2,561 Rural... 946 918 946 964 982 963 965 1,032 1,016 1,028 981 963 Urban... 1,157 1,160 1,214 1,224 1,262 1,504 1,598 s 939 936 968 1,090 1,030 H Woodward... 1,492 1,825 1,706 1,807 1,967 1,993 1,930 1,984 2,062 2,154 2,260 2,338 Rural... 974 912 853 883 890 900 882 8S0 885 890 896 878 >_2 Urban... 518 913 852 924 1,077 1 ,093 1,048 1,104 1,177 1,264 1,364 1,460 State Total 171,133 181,474 196,917 213,264 227,499 241,862 245,100 251,643 267,130 289,869 313,610 333,771 a Rural... 65,319 67,444 71,368 76,256 81,222 85,435 86,274 86,581 88,401 92,645 96,055 98,978 Urban... 105,814 114,030 125,549 137,008 146,277 156,427 158,826 165,062 178,729 197,224 217,555 234,793

Percent of Tota1: Rural... 38.17 37.16 36.24 35.76 35.70 35.32 35.20 34.41 33.09 31.96 30.63 29.65 Urban... 61.83 62.84 63.76 64.24 64.30 64.68 64.80 65.59 66.91 68.04 69.37 70.35

CO © -a TABLE 6. to © INCREASE OR DECREASE IN ASSESSED VALUATION EXEMPTED 00

COUNTY AND Assessed Valuati on Exempted TYPE OF HOMESTE ID 1937 1938 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948

Adair . 1 501,772 1 499,570 ( 558,215 | 612,318 618,018 $ 613,705 $ 678,613 $ 675,248 744,913 785,116 j 928,957 983,809 Rural.. 393,331 388,786 468,725 491,053 458,476 491,744 544,180 538,610 593,176 614,259 711,738 761,251 Urban.. 108,441 110,784 89,490 12 1,265 159, 542 121,961 134,433 136,738 1 51,737 170,857 217,219 222,568

Alfalfa... 1,282. 654 1,368,467 1,385,589 1,448,367 1,455,057 1.521.497 1,489,816 1,476,770 1,544,955 1,547,542 1,664,190 1,667,231 Rural.. 923,595 975,555 972,275 998,700 987,350 1,012,595 980,195 960,520 961,148 926,502 939,225 906,765 3 Urban.. 358,959 392,812 413,314 449,667 467,707 508,902 509,621 516,250 583,818 621,040 724,965 760,466

Atoka 289,355 373,146 378,452 434,106 471,093 510,230 553,690 550,605 608,565 666,060 822,616 882,912 Rural.. 178,825 236,505 244,578 285,837 318,073 352,1.0 386,250 388,680 433,725 468,840 576,834 615,189 Urban.. 110,530 137,640 133,874 1 48, 269 153,020 158,090 168,440 161,925 174,840 197,220 246,782 267,723

Beaver 992,997 1, 023,1 85 1,042,048 1,089,291 1,141,153 1,205,737 1,257,345 1,2 86,442 1,284,548 1,235,923 1,272,570 1,320,996 •a Rural.. 883,628 905,482 913,725 948,010 993,433 1,050,113 1,092,417 1,066,140 1,088,830 1,040,654 1,012,105 1,035,965 Urban.. 109,369 117,703 128,323 141,281 147,720 155,624 164,928 220,302 195,718 195,269 260,465 285,031

Beckham... 1,499,440 1,528,235 1,536,910 1,605,915 1.601,380 1,663,515 1.694,523 1,798,118 1,983,935 2,165,404 2,361,666 2,453,876 Rural.. 939,790 958,630 950.850 960,830 941,050 995,355 1,012,169 1,026,560 1,045,574 1,081,132 1,083,664 1,085,123 Urban.. 569,650 569,605 586,060 645,085 660,330 668,160 682,354 771,568 938.361 1,084, 272 1,278,002 1,368,753

Blaine 1,377,820 1,430,600 1,473,545 1,540,014 1,584,410 1,604,608 1,582,961 1,575,792 1,765,313 1,838,365 1,996,000 2,029,012 Rural.. 929,350 943,550 964.800 980,450 1,003,850 1,01 8,500 1,002,950 989,950 1,005,080 1,025,866 1,038,590 1,032,406 I Urban.. 448,470 487,050 508, 745 559,564 680,560 586,108 580,011 585,842 760, 233 812,499 956,410 996,606

Bryan 999,467 1,016,793 1,2 88,513 1,476,516 1,597,960 1,775,981 1,817,565 1,924,869 2,144,735 2,385,685 2,538,571 3,081,498 > Rural.. 447,094 460,244 581,62 2 696^955 791,494 893,996 890, 232 952,/11 1,041,636 1,166,577 1,243,307 1,477,860 Urban.. 562,373 556,549 706,891 779,561 806,456 881,985 927,333 972,168 1,1 03, 099 1.220,108 1,295,264 1,603,638 q

Caddo 2,195,746 2,201.872 2,301,136 2,421,199 2,497,760 2,566,462 2,657,859 2,707,306 2,800.289 2,931,340 3,367,665 3,546,507 Rural.. 1,469,335 1,462,437 1,502,393 1,575,700 1,589,409 1,635,417 1,667,075 1,653,577 1,598,000 1,618,690 1,711,915 1,763,724 Urban.. 726,411 739,435 798,743 845 ,499 908,351 931,045 990,784 1,053,729 1,202,289 1,312,650 1,656,750 1,782,783 §

Canad Ian.. 1,996,011 2,069,046 2,178,763 2,268,807 2,325,318 2,360,145 2,337,541 2,384,125 2,610,549 2,669,767 2,836,445 3,264,212 Rural.. 1,057,708 1,089, 628 1,1 03, 872 1,138,204 1,170,004 1,160,102 1,141,432 1,1 02, 090 1,1 15,069 1,089, 849 1,113,624 1,125, 266 Urban.. 938,303 979,418 1,074,891 1,130,603 1,155,314 1,200, 043 1,196,1 09 1,282,035 1,495,480 1,579.918 1,722,821 2,138,956

Carter 1,691,871 1,681,847 1,855,133 2,014,260 2,054,597 2,180,741 2,398,562 2,424,603 2,555,125 2,891,279 3,010,697 3,341,251 Rural.. 496,734 461,253 508,889 589,475 578,380 609,193 790,480 657,789 658,688 730,723 746, 025 851.262 Urban.. 1,195,137 1,220,594 1,346,247 1,424,785 1,476,217 1,571,548 1,608, 082 1,766,814 1,896,437 2,160,556 2,264,572 2,489,989

Cherokee.. 676,963 729,293 768,690 876,005 952,416 1,059.352 1,184,460 1,201,055 1,210,580 1,313,910 1,433,490 1,553,285 Rural.. 469,373 493,028 521,270 604,760 654,296 742,037 830,495 828,040 830,550 909,290 985,495 1,020,635 Urban.. 207,590 2 36,265 247,420 2 70,245 298,12 0 317,315 353,965 373,015 380,030 404,620 447,995 532,650 TABLE 6. INCREASE CR DECREASE III ASSESSED VALUATION EXEMPTED (Continued)

COUNTY AN. TYPE Of Assessed Valua tion Exempted HOMESTEAD 1937 1938 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948

Choctaw . S 576,283 » 706,SI 0 | 751,188 j 829,265 i 938,499 * 1,118,348 t 1,1 03,007 $ 1,103,007 $ 1,103,007 1,103,007 1 1,333,390 1 1,560,234 fiuril... 274,055 366,905 366,455 440,005 469,864 624,449 624,927 624,927 524,927 624,927 755,965 927,064 Urban... 302,228 349,705 384,733 389,260 468,636 493,899 478,080 478,080 478, 080 478,080 577,425 733,170

C imarron... 366,630 366,555 375,317 364,374 379,105 383,834 416,328 436,893 459,450 487,245 550,447 690,316 Rural... 287,205 283,819 281,505 258,508 265,161 257,641 282,737 296,888 306,853 310,613 312,625 331,282 Urban... 79,425 82,746 93,811 105,865 123,944 126,193 133,591 139,006 1 52,597 175,632 237,822 259,053

Cleveland.. 1,681,787 1,789,436 1,970,189 2,101,534 2,183,827 2,226,363 2,299,505 2,492,190 2,746,325 2,925,850 3,265,610 3,585,620 Sural... 660,385 595,505 736,210 748,480 765,657 766,035 747,960 .57,165 746.535 767,730 826,740 862,586 Urban... 1,021,402 1,093,831 1,233,979 1,353,154 1,418,170 1,460,328 1,551,545 1,735,025 1,999,790 2,158,120 2,438,870 2,723,036

Coal 284,243 291,460 348,382 374,700 422,889 455,131 454,791 481,490 507,630 571,578 515,414 824, 91 0 Rural... 195,201 203, 735 259,549 288,084 316,772 340,815 342,228 357,678 345,245 482,398 400,303 478,652 Urban... 89,042 82,725 88,833 86,616 106,117 114,315 11 2,563 123,912 152,385 89,1 80 215,111 346,258

Comanche... 1,701,630 1,762,817 2, 01 b,984 2,1 76,404 2,230,530 2,552,840 3.051,109 3,325,899 3,723,653 3,909,600 4,122,804 4,467,944 Rural... 740,[20 578,479 720,150 844,102 732,620 760, 270 794,361 788,740 829,171 809,654 838,359 864,823 Urban... 961,510 1,084,338 1,295,834 1,332,302 1,497,910 1,802,570 2,256,748 2,537,159 2,894,492 3,099,945 3,284,445 3,603,121

Cotton 618,547 589,262 508,222 575,514 710,323 759,146 764,301 818,113 823,692 888,780 933,118 1,014,681 Rural... 451,875 432,735 441,299 493,555 512,222 552,'40b 561,722 599,650 568, 61 S 502,590 624,851 696,516 Urban... 156,772 166,527 166,923 181,959 198,101 206.741 202,579 218,453 255,076 286,1 90 308,287 318,166

Craig 1,044,271 1,132,072 1,238,279 1,350,045 1,470,457 1,593,883 1,647,063 1,668,908 1,727,875 1,842,100 2,096,426 2,303,260 Rural... 670,715 721,978 777,558 839,041 960,453 1,084,337 981,573 984,314 1,025,846 1,094,006 1,165,752 1,235,675 Urban... 373,565 4IO.094 460,621 511,004 510,004 609,651 S65.480 584,594 702, 025 748,094 930,674 1,067,584 § Creek 1,701,802 1,872,990 1,942,245 2,164,588 2,209, 879 2,311,504 2,283,458 2,429,361 2,749,621 2,871,696 3,459,948 3,687,848 Rural... 510,422 547,658 576,210 525,145 523,783 638,506 715,682 659,150 665,160 744.320 775,657 833,527 Urban... 1,191,380 1,325,332 1,365,036 1,539,443 1,586,096 1,672,998 1,567,775 1,770,211. 2,084,461 2.127,376 2,684,291 2,854,321

Custer 1,653,646 1,848,082 1,842,51 1 1,951,101 1,962,992 1,972,347 1,979,663 2,058,055 2,177,250 2,305,028 2,502,733 2,603,464 Rural... 1,026,8-1 1,111.535 1,105,016 1,166,464 1,159,790 1,153,669 1,166,428 1,163,039 1,163,089 1,201,395 1,232,763 1,231,673 Urban... S26,754 736,545 735,49b 785,637 803.202 818,578 813,235 896,017 1,014,161 1,103,633 1,269,970 1,371,791

Delaware... 524,342 606,056 743,645 797,456 815,132 887,079 892,399 879,558 920,483 1,033,118 1,182,932 1,463,707 Rural... 550,913 536,184 584,201 5.1,2-9 598,422 764.884 861,576 757,751 777,203 870,074 985,005 1,196,392 Urban... 73,429 69,872 59,444 105,157 116,710 122,195 40, 823 121,807 143,280 163,044 197,927 257,315 TABLE 64 _o INCREASE OR DECREASE IN ASSESSED VALUATION EXEMPTED o (Con t i n ued)

COUNTY AND TYPE OF Assessed Valuation Exem pted HOMESTEAD 1937 1938 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948

, » 870 131 S 928 980 < 967 132 * 972 761 $ 982 890 S 1,006 678 * 1,019 361 $ 1,048 754 $ 1,025 384 1,044 157 t 1.188,230 1,228 863 Rural... 749 109 787 793 820,283 817 190 822 400 848,876 856 090 876 155 838 340 851 260 902 805 917 780 Urban... 121 022 141 187 146 849 155 571 160,490 157 803 163 271 172 599 187 044 192 897 285 425 311 083

Ellis 792,300 820 202 829,419 864 376 866 071 870,934 900,896 930,305 1,028 191 1,111' 752 1,174 726 1,227,422 Rural... 624 005 638 483 634 202 657 534 647 875 649 812 670 455 678 413 662 312 707 132 717,365 723 645 _ Urhan... 719 195 217 206 842 218 195 221 122 230,441 251 893 365 879 404 620 457,361 777 168 294 181 503 M Garfield... 3,631 642 3,835 506 4,182 819 4,408 762 4,557 895 4,817,461 4,846 781 6,030 556 5,316 535 5,570 502 7,226 402 7,617 942 Rural... 1,331 346 1,359 774 1,412 059 1,417 293 1,419 635 1,423 486 1,387 820 1,364 477 1,345 452 1,319 628 1,340,500 1,345 378 a Urban... 2,300 296 2,475 732 2,770 750 2,991 469 3,138 261 3,393 975 3,458 961 3,666 079 3,971 083 4,250 874 5,885 902 6,272 564 H.

1,433 265 1,421 436 1,457 842 1,564 129 1,686 438 1,717 041 1,752 087 1,730 526 1,973 282 2,094 249 2,315 676 2,514 140 Rural... 835 745 824 305 834 520 902 060 981 220 1,002 635 1,017 805 970 995 957 195 977 910 1,043 645 1,094 535 g Urban... 597 520 597 131 623 322 662 069 705 218 714 406 734 282 759 531 1,016 087 1,116 339 1,272 031 1,419 605 c 2,582 605 2,676 145 2,626 736 2,890,821 2,939,388 3,037 634 3,072 088 3,163 744 3,334,423 3,519 746 4,215,543 4,512 901 > Rural... 1,301 818 1,372 742 1,299 859 1,416 996 1,427 642 1,491 815 1,491 464 1,474 633 1,467 709 1,494 919 1,572 857 1,640 196 o Urban... 1,280 787 1,303 403 1,326 867 1,473 825 1,511 745 1,545 818 1,580 624 1,689 III 1,866 714 2,024 827 2,642 686 2,872 705 3 1,537 103 1,570 405 1,585 897 1,591 509 1,586 892 1,621 492 1,597 055 1,576 306 1,574 108 1,597 441 1,743 990 1,759 425 Rural... 1,132 410 1,141 910 1,162,230 1, 143 205 1,140 130 1,152,660 1,132 905 1,088 080 1,058 130 1,055 280 1,072 307 1,046 275 g Urban... 404 693 428 496 423 667 448 304 446 762 468 842 464 160 488 226 515 978 542 161 671 683 713 150 53 hri 894 200 888 294 896 628 979 771 987 145 1,060 249 1,065 283 1,137 784 1,197 538 1,242 497 1,310 488 1,379 120 Rural... 575 008 574 223 560 060 604 095 586 885 613 338 611 495 641 425 664 060 667 090 698 108 728 837 £ Urban... 319 192 314 071 336 568 375 676 400 260 446 911 453 788 496 359 533 478 675 407 612 380 660,283 H Qi—i 632,545 651 373 667 049 724 683 769 347 786 771 815 988 822 613 829 335 898 976 977 952 1,004,393 Rural... 474 602 489 390 499 120 524 810 555 430 579 690 584 734 572 105 564 750 587 725 608 043 616 812 !-. Urban... 157 943 161 983 167,929 199 873 213 917 207 081 231 254 250 508 264 585 311 251 369 909 387 581

498 016 517 148 519 156 554 977 581 370 581 722 585 998 593 584 637 525 652 420 741 872 842 465 Rural... 432,675 441 339 431 058 448 962 462 178 459 919 463 949 464 691 480 855 466 999 475 548 480,975 Urban... 65 341 75 809 88 098 106 015 119 192 121 803 122 049 128 893 156 670 185 421 266 324 361 490

469 841 476 423 445 699 469 123 595 780 733 243 719 618 711 094 757,988 795 271 886 248 919 212 Rural... 2 89 243 287,262 320 807 326 155 392,779 503 629 504 079 506 237 507 658 536 061 540 154 550,314 Urban... 180 598 189 161 124 892 142,968 203 001 229 714 215 539 204 857 250,430 259 210 346 094 368 898

962 018 1,008,516 984 800 1,067 975 1,081 056 1,129,292 1,182 209 1,191 680 1,494 410 1,662,663 2,269 144 2,311 825 Rural... 512 445 533 805 532 115 569,455 582 450 613 520 636 840 620 735 715 345 779 012 893 045 926 930 Urban... 449 573 474 711 452 685 498 520 498 605 515 772 545 369 570,946 779 065 883 651 1,376 099 1,384 895 TABLE 64 INCREiASE OR DECREASE IN ASSESSED VALUATION EXEMPTED (Continued;

COUNTY AND tsseased Valuation Exempted TYPE OF HOMESTEAD 1937 1938 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948

Jackson... . J 1,314,280 $ 1,317,182 $ 1,399,930 J 1,476.802 S 1,514,715 i 1,578,558 ! 1,563,682 $ 1,635,847 ) 1,781,793 t 1,820,608 ( 2,112,455 » 2,320,571 Rural.. 81 8,104 840,105 862,369 862,246 852,175 866,232 858,022 868,562 900, 632 849, 442 897, 221 935, 080 Urban.. 496,176 477,077 537,561 614,566 662,540 712,326 705,660 767, 285 881,161 971,166 1,215,234 1,385,491

Jefferson. 630,563 677,594 687,536 718,598 741,500 783,895 855,714 872,781 896,418 912,318 965,142 1,013,569 Rural.. 428,211 449, 929 461,224 476,132 501,444 523,538 517,601 511,113 514,399 503,820 533,724 540,560 Urban.. 202,352 227,665 226,312 242,466 240,056 260,357 338,113 361,668 382,019 408,498 431,418 473, 009

Johnston.. 334,098 383,834 425,047 493,447 546,510 581,970 607,532 627,031 668,424 713,896 799,310 848,613 Rural.. 221,448 252,107 291,828 331,918 369,211 404,425 433,239 441,700 467,149 475,091 529,203 576,494 Urban.. 112,650 131,727 133,219 161,531 177,299 177,545 1 74, 293 185,331 201,276 238,805 270,1 07 272,119

Kay 3,009,350 3,253,862 3,522,328 3. 700.1 64 3,923,492 4,061,961 4,069,927 4,183,306 4,562,715 4,787,728 5,185,485 5,454,718 Rural.. 998, 898 1,024,885 1,081,429 1,123,534 1,135,927 1,124,476 1,087,656 1,1 04, 247 1,137,025 1,171,625 1,251,303 1,305,359 Urban.. 2,010,452 2,228,977 2,440,899 2,576,630 2,787,665 2,937,485 2,982,271 3,079,059 3,425,690 3,616,103 3,934,182 4,149,359

Kingfisher 1,589,833 1,609,697 1,627,365 1,650,643 1,687,967 1,710,399 1,765,771 1,776,330 1,799,546 1,838,004 1,999,902 2,076,550 Rural.. 1,109,970 1,1 08, 205 1,126,830 1,135,010 1,141,540 1,168,735 1,199,970 1,204,630 1,184,105 1,188,485 1,205.980 1,219,340 Urban.. 479,863 501,492 500,535 515,633 546,427 541,664 565,801 571,700 615,441 649,519 793,922 857,210

Kiowa 1.366.060 1,467,447 1,519,071 1,620,371 1,615,074 1,664,211 1,692,657 1,761,545 1,775,032 1,928,210 2,059,255 2,158,395 Rural.. 863,990 914,350 925,320 969,025 951,800 977,660 970,070 1,029,394 1,010,518 1,037,242 1,028,001 1,017,735 Urban.. 502,070 543,097 593,751 651,346 663,274 686,551 722,587 732,151 764, 51 4 890,968 1,031,254 1,140,660

Latimer... 269,304 321,342 352,309 392,119 430,165 468,001 445, 575 473,204 528,818 534,853 681, 229 630,453 Rural.. 174,958 209,102 247,334 281,196 316,576 348,444 300,669 322,550 342,141 340,637 399,403 370,952 Urban.. 94,346 112, 240 104,975 110,923 113,589 119,557 144,906 150,654 186,677 194,216 281,826 259,501

LeFlore... 1,083,105 1,021,170 1,169,645 1,457,425 1,493,622 1,442,607 1,655,197 1,655,716 1,769,117 1,940,493 2,527,090 2,615,992 Rural.. 614,020 606,920 649,370 628,865 848,007 875,415 974, 650 947,1 20 1,081,222 1,097,360 1,341,185 1,411,345 Urban.. 469,085 414,250 520,275 828.560 645,615 567, 192 680,547 708,596 687,895 843,133 1,185,906 1,204,647

Lincoln... 1,664,423 1,704,188 1,711,495 1.722,663 1,750,435 1,779,954 1,710,889 1,696,230 2,129,375 2,262,004 2,539,348 2,620,499 Rural.. 1,187,445 1,217,911 1,227,906 1,224,767 1,245,616 1,269,058 1,1 98, 543 1,173,929 1,252,640 1,309,764 1,377,728 1,430,346 Urban.. 476,978 486,277 483, 589 497,896 504,819 510,896 512,346 522,301 876,735 952, 240 1,161,620 1,190,163

Logan 1,841,543 1,878, 590 1,921,833 2,003,165 2,040,427 2,045.209 2,012,846 2,089,329 2,163,789 2,277,515 2,517,897 2,564,830 Rural.. 894,525 883,242 911,985 947,485 951,765 957,780 928,618 939,953 921,343 959,688 972,393 982,020 Urban.. 947, 018 995,348 1,009,648 1,055,680 1,088,662 1,087,429 1,084,228 1,149,376 1,242,446 1,317,827 1,545,504 1,582,810

Love 388,911 376,446 411,433 451,650 484,187 505,205 607,679 526,874 532,852 565,773 661,963 720,517 Rural.. 276,042 256,348 281,535 309,308 330,12 0 346,099 360,713 360,663 358,491 363,533 425,801 458,998 Urban.. 112,869 120,097 129,898 142,342 154,067 159,106 156,966 166,211 174,361 192,240 236,162 261,519 212 PROPERTY TAX ADMINISTRATION

P O __" fN. (

to o O N fj CSS S 2 !

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i a. in 10 1

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S r-> (s S3 U •

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1 j|. -_- = >- -1 : _._____> 4) _ > ce =- _? I PROPERTY TAX ADMINISTRATION 213

o

I © en r» . 214 PROPERTY TAX ADMINISTRATION PROPERTY TAX ADMINISTRATION

CHART ISIO. I 2

EFFECT OF HOMESTEAD EXEMPTIONS 1948

1937 CHART 13

INCREASE OR DECREASE, 1948 VALUATIONS OVER 1947 IN PERCENTAGES

. I ; iT Mil 1 1 1 1 3 1 i .. -I..d. I 1 .. a. ! ! [ill lllllll LLL III' i= illli r± OH ART NO. K

NUMBER CF HOMESTEADS GRANTED TAX EXEMPTION BY COUNTIES FOR 1947 AND 1948

Upper figure is for 19M^7 Lower figure is for 1948 CHART 15 REDUCTION IN ASSESSED VALUATION RESULTING FROM HOMESTEAD TAX EXEMPTION ^m BY COUNTIES FOR I9U7 AND I9H8

Same 21.01% Decrease P Increase ~ 22.95? •"_) rn B_i 5.76* 5.71 Jl _ 6.36^ 8.05?. __I__1L__ 3 Upper percent is for 191.7 Lower percent is for |9H8 PROPERTY TAX ADMINISTRATION 219

CHART 16 HOMESTEAD EXEMPTIONS GRANTED FOR THE TAX YEARS 1937 THROUGH 1948

240 MILLION

230 MILLION

220 MILLION

210 MILLION

200 MILLION

190 MILLION

180 MILLION

170 MILLION

160 MILLION.

150 MILLION

140 MILLION

130 MILLION

120 MILLION

110 MILLION

100 MILLION

90 MILLION

80 MILLION

70 MILLION

60 MILLION

50 MILLION

40 MILLION

30 MILLION

20 MILLION

10 MILLION

O MILLION TABLE 65 ASSESSED VALUATION OF INTANGIBLE PERSONAL PROPERTY FOR THE YEAR 1947, BY COUNTIES

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

Adair 278,917 104,805 • 4,535 1 4,339 ( 283,452 * 109,144 I 392,596 1,004 Alfalfa .,373, .38 287,108 13,358 17,738 4,386,796 304,846 4,691,642 Atoka 591,445 170,515 15,410 22,829 606,855 193,344 800, 199 1,987 Beaver— 1,871.43B 80,465 1,854 8,881 1,873,289 89,346 1,962,635 4,104 Beckha- 3,321,687 442,427 34,556 57,500 3,356,243 499,927 3,866,170 8,712 Blaine 1,867,408 237,880 7,051 35,362 1,874,459 273,242 2,147,701 4,841 Bryan » n 599,645 401,918 61,489 98,166 661,134 500,084 I, 161,218 3,322 Caddo— — 4,307,320 456,877 62,125 93,539 4,369,445 550,416 4,919,861 10,941 Canad Ian———-—• 4,655,679 1,070,885 40,097 75,875 4,695,776 1,146,780 5,842,536 13,979 Carter———--— 3,462,481 3,629,990 33,572 125,275 3,496,053 3,755,265 7,251,318 22,013 Cherokee ——• 654,203 149,149 3,222 4,166 657,425 153,314 810,739 1,928 Choctaw ...... 136,305 154,691 13,740 24,710 150,045 179,401 329,446 1,018 Cimarron-————— 1,104,098 45,280 1,397 9,314 1,105,495 54,594 1,160,089 2,429 Cleveland 4,969,485 1,228,445 20,848 98,944 4,990,333 1,325,389 6,315,722 15,283 Coal 261,382 95,878 35,157 35,817 296,539 131,695 428,234 1,120 CoMnche——_«- 4,213,014 1,413,491 45,398 167,873 4,258,410 1,581,364 5,839,774 14,842 Cotton 919,827 142,278 5,196 18,121 926,023 158,399 1,083,422 2,484 CraIg 834,054 173,203 21,172 51,785 855,226 224,988 1,080,214 2,610 Craek 3,470,615 1,812,640 196,860 161,871 3,667,475 1,974,511 5,641,988 15,233 Custer 3,289,455 419,723 40,538 87,737 3,329,993 507,460 3,837,453 8,690 De 1 aware ——. 956, 191 101,900 28,112 27,993 984,303 129,893 1,114,196 2,489 Dewey -—__—, 1,840,591 189,207 9,616 10,482 1,850,207 199,689 2,049,898 4,499 Ell la 1,043,177 116,650 6,017 18,428 1,049,194 135,078 1,194,272 2,638 Barfield 21,765,580 5,021,533 1,150,336 244,105 22,915,916 5,265,638 28,181,554 66,895 9-rvIn 3,183,246 354,679 20,235 49,831 3,203,481 404,510 3,607,991 8,025 5, 139,074 1,804,283 58.683 134,976 5,197,757 1,939,259 7,137,019 18,153 Brant———-—-—- 3,794,665 376, 107 13.389 22,639 3,808,054 397,746 4, 206,800 9,207 Greer—— __ 1,595,085 140,772 7,5(8 8,704 1,602,683 149,476 1,752,159 3,803 Harnon 953,944 66,984 7,773 14,702 961,717 81,886 1,043,403 2,250 Harper 1,719,817 111,231 3,880 8,248 1,723,497 117,477 1,840,974 3,917 Haskell- 67,218 33,319 14,524 9,812 81,742 43,131 124,873 336 Hughea— 480,500 150,425 79,094 104,779 659,594 255,204 814,798 2,140 Jackson—• 2,030,801 382,648 19,880 54,444 2,050,661 437,090 2,487,751 5,849 922,222 141,771 15,794 17,297 938,016 159,068 1,097,084 2,612 Johnston- ' 437,810 74,190 23,400 26,568 461,210 100,758 561,966 1,325 lay- 11,994,983 6,810,579 180,903 377,974 12,175,868 6,988,553 19,164,419 52,306 11 ogf I ahar——— 3,414,5.7 401,915 8,857 40,696 3,423,404 •442,611 3,866,015 8,617 Kiowa 3,365,052 347,843 39,199 50,732 3,404,251 398,576 3,802,826 8,403 81,255 72,702 8,399 18,592 89,664 91,294 180,948 544 LeF I ora- ——— 795,507 214,360 183,155 263,270 978,682 477,680 1,458,292 3,868 Lincoln 2,650,873 457,664 34,307 33,851 2,685,180 491,317 3,176,497 7,335 3,452,830 789,987 26,188 177,989 3,479,016 967,976 4.448,992 10,829 TABLE 65 (Continued) ASSESSED VALUATION CF INTANGIBLE PERSONAL PROPERTY FOR THE YEAR I9U7, BY COUNTIES

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

Love $ 206,616 $ 32,760 $ 2,598 $ 7,386 $ 209,214 $ 40,146 $ 249,360 $ 579 tJ McC 1 a i n 848,69 I 72,871 10,573 20,340 859,264 93,211 952, 475 2,092 McCurtain 190,032 125,506 41,033 16,927 231,065 142,433 373,498 1,032 w Mc I ntosh 738,975 156,648 25,775 34, 529 764,750 191, 177 955,927 2,294 otj Haj or 1, 577,96 5 87,928 7,838 10,697 1,585,803 98,625 1,684,428 3,567 Marshal 1 640,673 90,478 6,917 11,175 647,590 101,653 649,243 1,502 w# Mayes 563,994 216,082 67,833 81,218 631,827 297,300 929,127 2,453 H Murray 1,271,638 176,546 8,171 11,704 1,279,809 188,250 1,468,059 3,313 * Muskogee 5,588,373 5,131,175 389,676 270,802 5,978,049 5,401,977 11,380,026 33,564 »j Noble 2,395, 630 312,776 11,979 24,490 2,407, 609 337,266 2,744,875 6,164 Nowata 1,580, 155 I, 198,365 7,044 38,234 1,587,199 1,236,599 2,823,798 8,120 * Okfuskee 709,345 138,060 36,971 39,682 746,316 177,742 924,058 2,204 Oklahoma 47, 286, 275 43,874,785 7,656,611 1,587,400 54,942,886 45,462, 185 100,405,071 291,735 > Okmu 1 gee 2,912,680 1,710,505 351,833 214,807 3,264,513 1,925,312 5, 189,825 14,230 Osage 1,534,395 675,013 170,345 147,776 1,704,740 822,789 2,527,529 6,700 a Ottawa 4, 158,516 2,313,846 314,982 233,581 4,473,498 2, 547,427 7,020,925 19,137 £ Pawnee 2,230, 145 447,407 8,747 20,983 2,238,892 468,390 2,707,282 6,352 a2, Payne 5,377,384 1,702,489 31,633 100,537 5,409,017 1,803,026 7,212,043 18,030 Pittsburg 2,355,015 2,088,360 109,331 105,844 2,464,346 2, 194,204 4,658,550 13,706 3 Pontotoc 2,889,360 1,931,910 70, 552 159,461 2,959,912 2,091,371 5,051,283 14,285 Pottawatomie 3,511,362 1,800,848 54,956 152,197 3,566,318 1,953,045 5,519,363 14,945 >r° Pushmataha 65,952 1,042 9,807 11,998 75,769 13,040 88,809 204 H Roger Mills 241,457 38,980 12,391 17,760 253,848 56,740 310,588 735 Rogers I, 160, 188 215,481 11,863 24,812 1,172,051 240,293 1,412,344 3,305 § Semi nol e 2,931,926 2,208,397 56,957 98,778 2,988,883 2,307,175 5,296,058 15,207 Sequoyah 99, 508 75,909 11,483 21,774 110,991 97,683 208,674 613 Stephens 2,087,007 981,974 37,764 451,399 2,124,771 1,433,373 3,558,144 9,983 Texas 4,087, 572 395,661 14,959 35,691 4,102,531 431,352 4, 533,883 9,930 Ti I Iman 3,680, 183 314,750 11,503 49,234 3,691,686 363,984 4,055,670 8,839 Tul sa 86, 438,227 75,545,831 2,750,004 3,424,349 89, 188,231 78,970,180 168,158,411 494,257 Wagoner 809, 129 174,149 49,310 49,234 858,439 223,383 1,081,822 2,611 Washington 18, 170,888 22,620,758 2,304,064 1,631,115 20,474,952 24,261,873 44,726,826 137,957 Washita 3,272,852 133,797 30,302 23,537 3,303,154 167,334 3,460,488 7,235 Woods 3,739,234 348,616 9,517 48, 163 3,748,751 396,779 4, 145, 530 9,085 Woodward 2,732,069 337,856 8,978 39,850 2,741,037 377,706 3,118,743 6,993 CtoO $562,433,411 $1,545,431 TOTALS $334,860,052 $198,152,954 $17,301, 190 $12,129,215 $352, 151,242 $210,282, 169 h-a TABLE 66 ASSESSED VALUATION OF INTANGIBLE PERSONAL PROPERTY FOR THE YEAR I9H8, BY COUNTIES

Locally Assessed Public Service Total Total Assessed Tax to be COU-TY 2 Mills 4 Mills 2 Mills 4 Mills Valuation Levied

Ada! r $ 255,346 98,482 $ 2,073 $ 4,598 $ 257,419 $ 103,080 360, 499 928 Al f al fa 5, 110,672 393,010 15,514 19,444 5,126,185 412,454 5, 538,640 11,901 Atoka 673,072 230,084 7,337 32, 509 680,409 262,593 943,002 2,411 Beaver 2, 085, 275 138,940 1,971 10,277 2,087,246 149,217 2,236, 463 4,771 Beckham 2,938,045 465,360 26, 193 63,273 2,964,238 528,633 3,492,871 8,043 Blaine 2,362, 193 525,531 16,503 27,292 2,378,696 562,823 2,931,519 6,968 Bryan 564,989 572,905 44,719 138,287 609,708 711,192 1,320,900 4,064 Caddo 4, 691,902 602,914 48,659 105,616 4,740,561 708,530 5, 449,091 12,315 Canad i an 5, 204,728 1,112,117 43,031 85,331 5, 247,759 1,197,448 6, 445,207 15,286 Carter 4,051,464 3,958,502 60, 180 111,259 4,111,644 4,069,761 8, 181,405 24, 502 Cherokee 606, 730 140, 270 1,284 4,772 608,014 145,042 753,056 1,796 Choctaw 164,744 227,056 12,075 30,422 176,819 257, 478 434, 297 1,384 Cimarron 1,335,604 89,820 2,484 11,374 1,338,088 101,194 1,439,282 3,081 Cleveland 5,254,750 1,462,825 32, 757 99,664 5,287, 507 1,562,489 6,849,996 16,825 1,459 Coal 284,858 143,646 41,386 58,114 326,244 201,760 528,004 19,594 Comanche 4, 590, 604 2,432, 147 48,908 146,881 4,639,512 2, 579,028 7,218,540 2,829 Cotton 979,851 196,095 5,694 18,504 985,545 214,599 1,200, 144 2,736 Craig 874, 428 185,983 20, 103 50,676 894,531 236,659 1,131,190 17,787 Creek 3, 828,813 2,217,042 264,110 183,197 4,092,923 2, 400, 239 6,493,162 9,629 Custer 3,433,515 556,775 52,055 3,485, 570 664,428 4,149,998 107,653 2,197 Delaware 814,471 42,411 825,602 94,151 II, 131 136,562 962,164 4,827 Dewey 1,890,236 247, 505 11,346 8,604 1,901,582 256,109 2,157,691 2,837 Ellis 1,053,672 155,339 11,007 20,099 1,064,679 175,438 1,240, 117 75,875 Garf i e1 d 22, 429,860 6,885,384 1,179,610 278,978 23,609,370 7,164,362 30,773,732 10,464 Garvin 3,690,725 684,948 27,776 71,811 3,718,500 756,759 4,475,259 20, 440 Grady 5,719,999 2,021,373 110,871 173,009 5,830,870 2,194, 382 8,025,252 10,039 Grant 3,947,040 494,191 23,932 30,102 3,970,972 524, 293 4,495,265 4,468 Greer 1,835,660 185,515 7,130 10,004 1,842,790 195,519 2,03S, 309 3,107 Harmon • 1,354,658 78,900 4,922 18,023 1,359,580 96,923 1,456,503 4,318 Harper 1,949,074 95,525 6,393 6,194 1,955,467 101,719 2,057,186 695 Haskell 88, 118 89,794 9,576 35,094 97,694 124,888 222,582 3,029 Hughes 806,855 205,501 34, 504 131,027 841,359 336, 528 I,177,887 7,545 Jackson 2,608,746 524,030 32,781 41,365 2,641,527 565,395 3,206,922 2,847 Jefferson 1,039,243 175,199 9,379 12,351 1,048,622 187,550 1,236,172 1,443 Johnston 380,664 121,863 10,355 43,355 391,009 165,218 556, 227 56,922 Kay 13,696,928 6,939,617 166,589 359,471 13,863,517 7,299,088 21, 162,605 8,786 K i ngf i sher 3, 496,440 394,878 10,381 48,211 3,506,821 443,089 3,949,910 10,785 Kiowa 4,208,840 520,219 27,252 57,911 4,236,092 578, 130 4,814,222 437 Lat imer 80, 520 47,427 5,729 18,588 86,249 66,015 152,264 4,988 LeFlore 884,619 469,028 122,963 274,217 1,007,582 743, 245 1,750,827 7,562 Lincoln 2,639,699 612,787 36,135 39,754 2,675,834 552,541 3, 228,375 12,111 Logan 3,674,760 1,015,071 24,274 163,231 3,699,034 1,178,302 4,877,336 TABLE 66 (Continued) ASSESSED VALUATION CF INTANGIBLE PERSONAL PROPERTY FOR THE YEAR 1948, BY COUNTIES

Locally Assessed Public Service 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 Love $ 216,996 $ 48,049 $ 5,122 $ 9,439 $ 222,118 $ 57,488 $ 279,306 $ 674 TI McClain 769,943 135,202 8,316 23,182 768,259 158,384 926, .43 2, 171 McCurtain- 465,209 278,602 42,949 20,652 508, 158 299,254 807,412 2,213 Mc I ntosh - - 558,997 147,236 23,164 48,519 682, 161 195,855 878,015 2,147 8 1 •0 Major 1,706,519 159,182 9, 191 11,569 1,715,710 170,751 1,886,461 4,114 M Marshal 1 537,885 110,844 10,512 13,981 548,398 124,825 673,223 1,596 _r_ Mayes 576, 147 203,868 45, 683 120,303 621,830 324,171 946,001 2,541 Murray— — 1,256,852 226,601 11,495 13,778 1,278,347 240,379 1,518,726 3,519 3 Mu skogee 5,871,930 5,750,266 541,334 378, 545 6,413,264 6, 128,810 12,542,074 37,342 «i Noble 2,604,234 355,005 468,430 111,209 3,072,664 465,214 3,538,878 8,010 H Nowata I, 688,235 1,293,600 7,349 38,204 1,596,584 1,331,804 3,027,388 8,718 fe Okfuskee S84,259 225,715 22,067 44,595 706,326 270,310 976,636 2,494 •». Oklahoma 54,819, 170 55,424,060 8,198,306 1,962,002 63,017,475 57,385,062 120,403,537 355,578 > Okmulgee 3,930, 177 1,927,977 110,817 217,229 4,040,994 2, 145,205 6, 185,200 16,663 Osage 1,691,493 551,561 187,279 233,640 1,878,772 785,201 2,663,973 5,899 Ottawa 4, 488, 465 o 2,192,909 287,254 235,425 4,775,719 2,428,334 7,204,053 19,264 •H Pawnee 2, 459,433 435,882 5,437 33,691 2,464,870 470,573 2,935,443 6,812 Z Payne 6,739,055 2,018,854 35,876 104,789 5,774,941 2, 123,543 7,898,584 20,046 Pittsburg 2,411,407 2,814,139 109,397 100,482 2,520,804 2,914,621 5, 435,425 16,700 3™3 Pontotoc 3,660,975 2,080,997 81,603 202,483 3,742, 578 2,283,480 6,025,058 16,619 Pottawatomie 3,473,488 2,132,210 119,III 146,436 3,592,599 2,278,646 5,871,245 16,300 Pushmataha 52,766 171,593 6,915 10,973 59,681 182,566 242,247 849 i Roger Mills 265,617 78,883 7,788 18,592 273,405 97,475 370,880 937 HH Rogers 1,019, 546 368,227 8,082 27,252 1,027,628 395, 479 1,423,107 3,537 Q Sem i no 1 e 3,503, 403 1,950,334 81,456 123,901 3,584,859 2,074,235 5,659,094 15,457 5! Sequoyah 66,214 15,295 4,847 26,147 71,061 41,442 112,503 308 Stephens 7,018,661 1,279,923 39,332 166,502 7,057,993 1,446,425 8,504,418 19,902 Texas 4,772,921 669,696 43,414 43,213 4,816,335 712,909 5,529,244 12,486 Ti 1 Iman 4,486,209 384,255 47,643 40,510 4,533,852 424,765 4,958,617 10,767 Tulsa 98, 140,737 86,328,911 3,071,409 3,493,886 101,212, 146 89,822,797 191,034,943 631,714 Wagoner 729, 160 160,022 22,983 78, 549 752, 143 238,571 990,714 2,458 Wash i ngton 18,6 51,930 21,795,488 2,913,012 292,626 21,564,942 22,088, 1 14 43,553,056 131,482 Wash i ta 3,996,850 170,909 16,991 25,843 4,013,841 196,752 4,210,593 8,815 Woods 3,639, 178 339,819 15,056 59,602 3,654,234 399,421 4,053,656 8,906 Woodward 2,975, 155 502,749 14,634 55,244 2,989, 789 557,993 3,547,782 8,212

TOTALS $376,611,627 $230,437,611 $19,255,224 $11,726,046 $395,866,851 $242,163,657 $638,030,508 TABLE 67 ASSESSED VALUATIONS CF INTANGIBLE PERSONAL PROPERTY FOR THE YEAR S47, BY CLASSES CF PROPERTY AMD BY COUNTIES

Property Taxable at 2 Hill Rate Property Taxable at H Hill Rate Cash Bank Other Money Bonds, Other on Drafts, Cash on Accounts Hotes Debentures Corporate Business Hand etc. Items Deposit Receivable Receivable etc. Stocks Interests Judgments Annuities

Adair -J 8,132 . S 270,785 $ 70,585 3 27,007 $ 2,000 i 5,000 5 i 213 Alfalfa 17,893 2,040 155 4,353,350 165,160 79,582 7,868 11,575 3,420 19,503 Atoka 15,188 575, 257 131,755 37,510 1,250 Beaver 375 130 1,870,930 37,800 41,680 975 10 Beckham 5, 592 33 3,316,069 367,766 29, 258 4,700 36,503 4,200 Blaine—— 5, 434 2,500 1,859,474 169,523 52,825 2,020 8,026 4,086 1,400 Bryan 8,967 590,578 335,296 37,933 8,000 20,636 53 Caddo 21,413 83,534 4,202,373 320,874 107,229 10,640 5,766 345 2,694 3,329 Canad ian 40,836 4,597,35 1 572,028 157,019 16.680 264,536 38,600 2,960 19,062 Carter ' ' 750 76,441 3,333,197 1,162,178 168,582 76,078 2,149,231 15,834 922 57,165 26,465 Cherokee ' 478 644,654 73,476 2,413 23,610 12,353 3,773 7,049 Choctaw 133,582 113,754 19,837 19,100 2,000 ' 6,153 Cimarron .' 1 1,101,767 39,102 25 92,860 Cleveland-— 450 95 4,951,175 480,225 39,335 406,845 5,080 201,120 ' 27,857 Coal-— 255,416 66,763 1,093 120 45 ' 262,381 Comanche . .'ill7 841 4,146,756 1,083,323 1,500 1,250 64,737 300 33,334 Cotton 918,791 108,944 ' 38,089 Craig • 818,009 108,121 640 26,228 100 25 ' 414,917 Creek 50G 506 3,407,277 1,001,290 3,288 312,604 587 79,954 143,378 Custer I .' 3,276, 150 252,250 650 17,900 1,500 1,000 3,045 45,230 Delaware I_' .17 600 940,974 40,888 2,000 13,692 90 104,512 Dewey 1,840,591 84,695 ' 52, 154 Ellis • 770 1,030,407 51,846 1,500 1,009,502 11,150 Garfield 21,512,955 ' 13, ISO 7,705 2,664,463 39,210 6,555 939,015 137,540 15,508 248,949 .0969 3,151,380 Garvin 897 304,556 230,954 480 1,442 725 2,780 6,486. Grady ".'167 3,278 17,597 6,056,032 729,804 6, 118 753,269 7,247 45,154 0 . 31,737 Grant • 3,794,665 375,107 Greer 1,592,664 100,577 33,285 5,330 1,600 Harmon ' 950, 408 51,479 15,505 Harper 10 686 1,708,932 34,738 59,174 100 172 17,047 Haskell ' 4,764 12,225 11,864 4,330 4,900 Hughes 3 U.I 600 470,449 63, 529 60,080 9,350 5,000 400 680 10,386 Jackson ' 1,982,783 355,547 16,099 1,000 10,000 Jefferson- ' 921,383 85,702 21,636 3,000 29,014 2,419 Johnston 440 600 425,545 9, 144 13,465 1,675 21,335 27,566 5 1,000 Kay 4,024 7,747 11,778,320 2, 457,591 1,173,889 546,881 1,545,129 10,754 11,580 764,755 Kingfisher- 4, 180 200 3,382, 276 163,063 112, 599 70 4,451 116,882 1,750 3,100 Kiowa ' 3,358,175 209,361 98,701 9,220 25,800 1,000 490 3,271 Latimer ' 81,255 30, 203 28,444 3,000 11,055 LeFlore 712,267 96,930 61,305 15,604. 17,267 22, .30 145 619 Lincoln ' 92 2, 640, 594 63,314 92,306 30,756 248,742 1,687 20,859 Logan 3,452,830 625,504 46,025 2,250 106,028 2,538 7,642 TABLE 67 (Continued) ASSESSED VALUATIONS OF INTANGIBLE PERSONAL PROPERTY FOR THE YEAR 1947, BY CLASSES OF PROPERTY AND BY COUNTIES

Property Taxable at 2 Mi 11 Rate Property Taxable at 4 Mill Rate

Bank Other Honey Bonds, Other Drafts, Cash on Debentures Business COUNTY etc. Items Deposit etc. interests Judgments Annuities

Love 245 206,371 ! 13,745 5,790 $ 725 $ 12,600 « $. McC 1 a i n— 140,072 27,000 3,250 678,369 47,148 19,793 100 McCurtain— 1,692 188,340 99,171 26,085 3,700 250 » Mcintosh 400 500 738,075 106,671 16,010 829 o Major 9,650 2,500 1,565,815 46,163 32,850 6,750 31,138 Marshall 7,684 6,429 526,560 60,843 28,234 575 •a Mayes — 546,325 17,669 109,467 19,586 86 740 155 w Hurray 14,653 1,256,985 62,103 67,727 1,800 5,656 81,218 65 11,991 Muskogee 94,380 5,493,993 2,386,130 522,730 156,185 31,985 875 956 287,125 Noble — 2,395,630 151,194 53,351 7,800 1,770,060 583 33,348 Nowata— 32,470 4,815 40,200 1,502,670 156,945 51,535 520,450 65,500 000 47,395 Okfuskee 95,121 614,224 78,057 35,846 11,400 369,240 2,800 600 5,668 Oklahoma 800,500 280,830 275, 680 45,929,365 27,876,635 4,378,365 862,490 3,689 885 900,540 OkmuI gee 198,695 96,350 298,420 2,319,215 682,750 215,210 31,600 9,561,670 60,200 164,320 Osage —•' 7,328 1,527,067 205,665 113,090 13,494 562,780 31,160 208,452 Ottawa 8,960 29,640 4,119,916 1,101,223 188,670 32,680 131,452 279,630 > Pawnee 1,519 2,228,626 70,611 210,387 100 601,493 110,150 400 20,000 d Payne 6,377,384 1,096,763 113,228 4,770 137,921 5,988 546 16,095 Pittsburg-. 10,777 2,344,238 1,030,679 163,391 13,800 465,085 i 15 10,562 Pontotoc 31,005 351 2,858,004 907,836 670,874 14,206 860,062 750 21,877 279,069 19,660 Pottawatomie- 21,940 3,489,422 983,913 269,221 72,771 42,972 32,837 398,4B4 650 Pushmataha 10,807 55,155 1,042 Roger Hills- 200,839 40,618 28,078 3,877 5,375 1,650 — E3 Rogers I, 160, 188 145,973 42,773 25,460 1,275 Seminole——• 177,121 447,568 93,650 2,213,587 1,533,540 376,033 53,362 85,765 70,520 19,519 69,638 §2 Sequoyah 78,933 20,576 33,262 7,647 35,000 Stephens 2,087,007 637,928 205,193 109,820 2,215 500 26,318 Texas 27,067 2,200 125 4,058,180 180,943 98,242 2,050 34,046 51,276 28,034 1,070 Tillman 26,572 500 9,160 3,643,951 252,812 39,363 21,300 1,275 1 Tulsa 958,020 138,832 117,573 86,223,802 35,851,633 5,965,546 1,304,333 29,516,637 650,181 19,231 2,238,370 Wagoner 7,285 801,844 85,746 58,858 1,000 16,965 3,505 1,105 6,970 Washington 124,915 966 1,723 18,043,294 4,066,742 1,112,676 3,432,904 13,089,048 34,765 4,369 880,254 Washita 4,939 3,267,913 59,034 56,240 1,845 2,960 9,400 85 4,233 Woods 18,765 1,436 20,200 3,698,834 226,889 63,080 5,325 30,384 22,191 585 162 Woodward 41,492 92,806 2,597,761 234,436 68,913 1,387 26,894 ISO 350 6,696

TOTAL LOCALLY ASSESSED- -$4,883,220 $1,031,168 $1,232,227 $327,703,437 $96,864,249 $20,430,229 $7,369,403 $65,430,136 $1,662,597 $564,589 $6,811,751

Intangible Personal Property of Public Service Corporations—$ 329,012 $ 44,379 $ 1,099 $ 16,926,700 $ 11,250,228 $ 442,228 $ 242,193 $ 136,311 $ 56,782 $- CO BRAND TOTAL FOR STATE- -$5,212,232 $1,075,547 $1,233,328 $344,630,137 $107,134,477 $20,872,457 $7,611,596 $65,666,447 $1,719,379 $564,589 $6,811,751 to VI TABLE 6S ASSESSED VALUATIONS CF INTANGIBLE PERSONAL PROPERTY FCR THE YEAR 948, BY CLASSES CF PROPERTY AMD BY CCUIITIES

rty Taxable at 2 Mill Rate Property Taxable at 4 Mill Rate Other Money Bonds Other Cash On Debentures Bus iness COUHTY Hand [terns Deoosi t Annuities Penalty Etc. interests Judgments Penalty

Adair $ 16,195 J 1,500 237 .118 55,927 $ — . 37,256 $ 5,000 $ — $ 300 $ Alfalfa 17,724 700 5,070 673 216,035 121,711 2,500 47,630 2,500 2,617 17 Atoka 3,417 I ,000 662. 981 178,977 49,178 1,250 679 Beaver 240 2,035, 035 76,990 55,300 100 6,550 Beckham 5,959 2,929, 086 312,745 108,633 4,700 38,217 100 965 Blaine 13,892 2,347 301 465,058 54,918 5,318 237 Bryan 8,666 3,000 553 323 494,990 44,523 6,000 27,269 I 23 Caddo 13,399 117.138 4,560 460,412 126,293 12,923 3,226 60 Canadian 18,335 2,500 24,487 5,156 2,796 680,050 159,464 20,793 245,579 1,530 4,696 Carter 65,534 48,483 3,804 135,381 1,235,861 261,773 18,089 2,417,886 23,616 1,261 16 Cherokee 9,290 537 63,850 42,025 2,015 17,490 14,890 Choctaw 164 ,744 227,056 Cimarron 17,909 4,260 1,313 ,435 63,430 24,890 1,000 500 Cleveland 22,865 675 1,345 5,037 220 133,900 8,745 760,815 215,105 7,375 471,350 6,290 1,890 Coal 3,500 281 358 142,906 420 320 Comanche 68,648 •1,516 548 1,351,095 969,023 111,554 435 40 Cotton 1,027 378 824 99,806 96,269 Craig 7,423 867 005 136,148 19,065 640 29,550 555 25 Creek 81,263 3,668 721 74,243 4,586 1,390,955 560,148 238,977 22,355 2,270 2,337 Custer 7,370 3,396 300 333,915 212,055 1,600 2,250 560 6,245 150 Delaware 19,4Gb 7,278 787 692 12 3 75,194 13,511 5,435 Dewey 1,888 516 1,720 113,039 133,709 Ellis 11,530 I ,042 142 86,239 67,150 1,500 450 Garfield 248,570 3,275 21,921 ,915 224,270 29,990 4,644,206 1,246,918 7,750 871,058 19,950 5,434 Garvin 37,312 3,650 657 2,756 571,181 106,257 2,550 2,780 160 Grady 44,414 655 5,638 384 36,546 721 ,404 441,254 397 824,695 33,613 Grant 3,947 040 406,357 82,219 4,315 1,300 Greer 9,110 1,826 225 125,920 57,730 700 1,135 Harmon 1,354 65E 40,587 38,313 168 Harper 20.300 229,51b 1,661 16,200 75,676 19,749 700 Haskell 80,358 5,010 50 57,593 28,651 3,480 10 927 Hughes 6,097 798 121,582 66,670 8,100 8,300 449 746 Jackson 524,030 089 Jefferson 1,154 46,230 103,278 25,691 943 Johnston 68,611 46,049 15,398 1,675 22,720 34,316 2,205 370 Kay 157,386 23,963 12,607 879,089 28,020 3,046,612 1,199,781 805,606 1,817,255 26,000 7,400 36,963 ,700 Kingfisher 3,600 140 3,489 164,963 118,150 110,615 100 1,050 631 3,000 2,630 .,179 330,879 133,311 965 Kiowa- 23,829 2,750 520 13,250 39,314 2,000 Latimer 80 13,241 23,431 1,800 8,955 LeFlore 90,219 794 'too 150,128 190,800 66,980 23,685 34,590 I ,000 1,845 Lincoln 7,151 112 2,610 656 136,014 102,231 69,838 203,767 937 Logan 380,670 3,294 090 717,081 169,213 50 126,577 2,025 Love 265 216 16,695 19,574 10,500 1,275 5 McClain*. 115,287 1,450 637 85,712 36,135 850 12,500 5 McCurtain 33,478 16,785 414 241,552 33,360 TABLE 66 (Continued) ASSESSED VALUATIONS CF KITAHCIBLE PERSONAL PROPERTY FOR THE YEAR I.H8, BY CLASSES OF PROPERTY AND BY COUNTIES

Property Taxable at 2 Mill Rate Property Taxable at 4 Mill Rate Cash Bank Money Bonds Other Drafts On Debentures Bus iness COUNTY Etc. Deposit Annuiti bie Etc. Interests Judgments Penalty

Mcintosh $ 367 $ 600 658, 030 110,261 500 ! 33,675 $ 2,800 $ Major 18,790 .687, 699 66,381 89,716 2,200 870 Marshall 6,603 625 530, 658 64,187 45,881 86 Mayes 20,567 555, 400 139,146 48,533 2,400 12,984 705 Murray 11,958 .250, 290 4,407 79,962 105,256 18,350 22,963 70 Muskogee 165,965 4,630 ,404, 090 297,245 2,871,900 778,075 208,525 1,888,645 BOO 2,320 Noble 12,201 454 40,579 225,145 42,999 35,655 50,297 909 410 Nowata 35,210 625 133,990 222,800 49,185 465,150 650,145 5,945 375 259 Okfuskee 116,204 50,642 175 10,569 42,132 5,993 805 Oklahoma 2 331,940 1,812,270 1,807,020 1,407,135 33,951,595 8,503,325 937,450 I 1,636,630 110,175 184,885 425 Okmulgee 209,730 108,460 220,840 107,785 1,065,652 343,163 50,038 411,219 43,059 1,858 590 Osage 17,981 7,915 202,007 245,214 160,270 11,468 139.226 1,600 3,783 522 Ottawa 19,493 469,450 1,134,427 320,167 27,500 710,815 433 Pawnee 113,589 158,836 200 144,176 20,000 61 20 685 Payne 1,500,353 184,482 1,970 325,620 200 5,809 420 Pittsburg 2,801 1,727,919 161,101 2,155 890,763 32,051 150 Pontotoc 56,104 1,361 126,980 961,083 783,878 37,283 279,671 17,017 469,910 Pottawatomie 50,937 16,191 45,675 1,357,263 234,976 60,176 9,895 Pushmataha 11,168 598 86,122 43,852 41,619 Roger Mills 13,777 3,323 529 47,651 27,470 2,687 1,075 Rogers 1,019 546 278,698 48,103 41,322 104 Seminole 164,000 93,000 2,726 203 70,200 1,441,334 276,000 85,000 79,000 19,000 Sequoyah 66 214 13,445 1,850 Stephens 6,612 ,904 405,757 864,518 285,799 123,526 5,960 120 Texas 90,921 325 4,680 355 1,320 382,558 197,454 1,800 60,171 26,776 19 Tillman 36,671 12,540 4,435 128 1,870 302,200 73,238 2,250 3,600 600 1,875 492 Tulsa 1 107,538 146,373 112,612 4,234 242 2,478,480 61,492 43,483,819 7,671,000 1,382,985 33,214,298 463,601 25,997 87,211 Wagoner 1,815 727 215 130 104,151 33,864 500 20,897 610 Washington 133,051 7,611 915 886,951 5,275,180 1,322,297 3,700,309 I 1,416,699 73,765 6,735 Washita 7,006 3,982 034 80,069 90,840 Woods 15,500 5,850 39,025 3,577 416 157,393 68,808 29,600 42,268 38,236 3,514 Woodward 56,741 496 88,861 2,829 ,057 361 ,467 105,324 27,426 3,000 2,655

TOTAL LOCALLY ASSESSED $6,343,454 .2,919,119 $2,754,707 $356,273,257 $8,159,870 $161,220 $120,135,861 $29,808,770 $8,177,527 $70,435,255 $1,259,843 $462,839 $157,516

Intangible Personal Property of Public Service Corporations 314,386 8,825 71,073 18,859,393 1,036 11,024,735 349,035 242,103 107,786 138 2,249

GRAND TOTAL FO« STATE $6,657,840 $2,927,944 $2,825,780 $375,132,650 $8,160,381 $162,256 $131,160,596 $30,157,805 $8,419,630 $70,543,041 $1,259,843 $462,977 $159,766 CO c-_o 228 PROPERTY TAX ADMINISTRATION

TABLE 69 NUMBER, ASSESSED VALUE AND AVERAGE ASSESSED VALUE CF FARM TRACTORS FOR THE YEAR I&U7. BY COUNTIES

Total Average Total Rank Number Assessed Assessed of COUNTY 'Assessed Value Value County

Adair • 159 $ 251.36 $ 39.965 38 Alfalfa 1,741 282.04 491,030 10 Atoka 201 242.54 48,750 50 Beaver . 1,482 239.23 399,005 15 Beckham 1,451 250.34 363,240 40 Blaine 1,580 255.84 404,225 30 Bryan 1,210 250.20 314,930 25 Caddo 2,695 253.61 683,470 34 Canadian 1,908 169.14 322,716 75 Carter 340 279.54 95,045 12 Cherokee 223 228.61 50,980 66 Choctaw 252 260.71 55,700 23 Cimarron 773 315.03 243,521 3 Cleveland 1,254 142.27 178,410 76 Coal 194 247.57 48,029 43 Comanche 1,400 244.00 340,877 48 Cotton 1,216 252.04 306,485 35 Craig 782 232.22 181,598 62 Creek 791 193.85 153,340 72 Cuater 1,763 245.45 432,720 45 Delaware 335 224.31 75,143 68 Dewey 1,174 254.28 298, 527 32 Ellis 942 267.95 252,405 17 Garfield 2,626 272.33 715,140 14 Garvin 1,290 261.88 337,830 22 Grady . 2,116 243.96 516,228 49 Grant . 2,251 285.62 642,920 7 Greer 1,150 253.97 292,070 33 Harmon 1,019 239.42 243,965 54 Harper 762 302.63 230,604 5 Haskel 1 239 248.27 69,337 41 Hughes 615 256.88 157,980 28 Jackson 1,761 235.95 415,517 58 Jefferson 729 228.90 166,871 65 Johnston 301 255.91 77,030 29 Kay • 2,068 266.38 560,870 20 Kingfisher-— 1,903 245.40 467,010 46 Kiowa • 2, 162 251.63 544,028 37 Latimer 47 234.36 11,015 60 LeFlore- 288 302.64 87,160 4 Lincoln 1,176 192.02 225,810 73 Logan 1,316 224.34 296,240 67 Love 530 244.91 129,800 47 McClain 1,057 257.35 272,015 27 HcCurtain 259 295.02 76,411 6 Mcintosh 539 284.95 153, 589 8 Major 1,390 221.81 308,310 69 Marshall 345 259.48 89,520 26 Mayes 742 216.33 160,515 71 Murray 303 236.21 71,573 57 Muskogee 918 267.39 245,465 18 Hoble . 1,336 366.00 488,985 1 Howata— 664 236.66 157,145 56 Okfuskee 629 283.09 178,056 9 Oklahoma 1,072 169.77 181,995 74 Okmulgee 658 246.38 162,119 44 Osage 967 278.90 269,700 13 Ottawa 528 251.73 132,915 36 Pawnee 720 248.02 178,575 42 Payne 1,101 234.85 258,570 59 Pittsburg— 483 260.27 125,715 24 Pontotoc 440 242.30 106,615 51 PROPERTY TAX ADMINISTRATION 229

TABLE 69 (Continued) NUMBER, ASSESSED VALUE AND AVERAGE ASSESSED VALUE OF FARM TRACTORS FOR THE YEAR I9U7, BY COUNTIES

Total Average Total Rank Number Assessed Assessed of COUNTY Assessed Value Value County

Pottawatomie 986 $ 229.21 $ 225.998 64 Pushmataha 66 232.35 15,335 61 Roger Mills 953 237.44 226, 285 55 Rogers 838 229.26 192,120 63 Seminole • 417 265.79 110,835 21 Sequoyah 182 280.03 50,965 II Stephens • 1,102 239.90 264,370 52 Texas • 1,728 364.15 829,255 2 Ti1Iman • 2,000 266.57 533,144 19 Tulsa • 1,037 251.16 260,450 39 Wagoner 827 269.23 222,650 15 Washington 465 218.44 101,675 70 Wash i ta • 2,713 239.77 650,510 53 Woods 1,391 255.66 355,622 31 Woodward 1,003 268.50 269,305 16

STATE OF OKLAHOMA 78,07". $ 252.10 $19,682,753 230 PROPERTY TAX ADMINISTRATION

TABLE 70 NUMBER, ASSESSED VALUE AND AVERAGE ASSESSED VALUE OF FARM TRACTORS FOR THE YEAR 19.8, BY COUNTIES

Total Total Rank Number Assessed of COUNTY Assessed Value County

Adair 194 » 332.17 34,441 37 Alfalfa 1,811 408.42 739,560 5 Atoka 243 351.56 85,430 22 Beaver 1,516 309.79 469,535 57 Beckham 1,576 320.47 505,069 48 Blaine 1,685 352.62 594,174 21 Bryan 1,210 371.05 448,970 12 Caddo 2,822 332.13 937,260 38 Canadian 2,018 217.39 438,576 76 Carter 363 354.67 128,745 18 Cherokee— 256 299.27 76,615 61 Choctaw 310 360.70 111,820 17 Cimarron 826 479.70 396,236 I Cleveland- 856 304.92 261,020 69 Coal 245 338.58 82,953 30 Comanche— 1,350 285.15 384,956 67 Cotton 1,214 336.85 408,940 32 Craig 867 281.62 244,161 70 Creek 710 314.67 223,422 54 Custer 1,799 316.95 570,200 50 Delaware 375 292.05 109,517 64 Dewey 1,250 276.55 345,693 73 Ellis 981 354.65 347,910 19 Garfield- 2,721 368.98 1,003,985 13 Garvin 1,314 350.11 460,040 24 Grady 2,204 325.10 716,530 46 Grant 2,377 344.63 819,180 28 Greer 1,239 327.11 405,295 42 Harmon 1,061 313.39 332,507 55 Harper 800 425.27 340,215 5 Haskell 242 287.90 69,672 66 Hughes 647 400.88 259,370 9 Jackson 1,889 315.25 595,505 52 Jefferson- 756 298.53 225,686 63 Johnston 351 325.99 I 14,425 43 Kay 2, ISO 337.62 729,250 31 Kingfisher- 1,893 367.18 695,065 15 Kiowa 2,258 321.19 725,235 49 Lat imer 59 354.50 20,916 20 LeFlore 296 442.15 130,875 2 Lincoln 1,205 282.60 340,543 69 Logan 1,433 275.42 394,675 74 Love 536 348.52 186,806 25 McClain 1,100 331.71 367,080 39 McCurtain— 276 438.53 121,034 4 Mcintosh 597 406.10 242,442 7 Major 1,540 253.15 389,850 75 Marshall- 357 336.13 119,826 33 Mayes 792 279.34 221,238 71 Murray 312 334.29 104,300 35 Muskogee 825 440.03 363,025 3 Noble 1,333 340.81 454,307 29 Nowata—— 691 299.09 206,675 62 Okfuskee 690 387.38 267,292 II Oklahoma 1,124 202.08 227,140 77 Okmulgee 692 325.59 225,308 44 Osage 1,029 351.18 361,365 23 Ottawa 584 315.70 184,370 51 Pawnee 803 328.27 263,600 41 Payne 1,202 289.88 348,435 65 Pittsburg- 530 368.77 195,450 14 Pontotoc 486 344.95 167,647 27 PROPERTY TAX ADMINISTRATION 231

TABLE 70 (Continued) KUMBEr., ASSESSED VALUE AMD AVERAGE ASSESSED VALUE CF FARM TRACTCR3 FCR THE YEAR I£48, BY COUNTIES

Total Averane Total Rank 1'u.ber Assessed Assessed of COUNTY Assessed Value Value County

PT.ttr.waton.ie 934 $ 345.C2 3 323,192 23 Pushmataha-- 84 283.69 23,830 68 Rocier i-ills 1,026 311.83 319,937 66 doners- 847 321.95 272, 690 47 Seminole ---- 437 334.52 145,230 34 Senucyah 191 404.54 77,283 8 rtpf-^ens 1, 113 304.32 338,711 6C Texas 1,899 399.14 757,985 IC Ti11 fan 2,087 331.19 691,188 40 Tuls. 1,063 325.43 345,94b 4b tfagof.tr 854 305.38 264,715 58 KMh incton 458 278.50 130,340 72 Washita 2, 750 314.74 85 5,550 53 ','oods 1,455 332.91 484,391 36 "no ..ward- 1,069 353.12 398,707 13

STATE OF OKLAHOMA- • 81,188 5 330.25 326,812,359 232 DIVISIONS OF OKLAHOMA TAX COMMISSION

CHAPTER FOUR

DIVISIONS OF THE OKLAHOMA TAX COMMISSION DIVISIONS OF OKLAHOMA TAX COMMISSION 233

CHAPTER FOUR

DIVISIONS OF THE OKLAHOMA TAX COMMISSION.

A few changes in the divisions of the Commission have been made since the last report.

The Secretary of the Tax Commission lias been replaced wit. a member of ' the Commission under the provisions of the 1947 Act, such member being i designated as Secretary.

Two divisions have been added for the purpose of identification and ac­ counting. These are the Special Indemnity and Maintenance. Functions of the Special Indemnity are divided between the Headquarters and Ac­ counting Divisions, and the collection of the Special Indemnity Assessments against Insurance Carriers is made by this Division. The Maintenance Division consists of the Janitors and Maintenance personnel and is under the supervision of the Supply and Duplicating Division.

With these exceptions, the organization of the Commission remains the same. Collection of taxes administered by the Commission is made by the same divisions, and no new taxes have been added or former taxes abolished, with the exception of the repeal of alcoholic permits.

The General Enforcement Division functions as before, both in a tax collection division and in a field audit division.

Table No. 70 shows the collection of the various taxes as made by this Division for both of the two years. The collections remained uniform in amount, being $5,287,983.68 for 1946-47 and $5,519,250.91 for 1947-48. This is 4.66% of the total collections for 1946-47 and 4.39% for 1947-48. These collections consist of both current collections from reports filed with the Division offices and delinquent accounts made by those offices and field men.

Of these collections made by this Division, the amount and per cent of each collection is as follows:

Current Tax 1946-47 $4,120,238.20 77.926% 1947-48 $4,117,853.85 74.609% Delinquent Tax 8.1,055.30 16.285 987,054.65 17.883 Additional Tax 214,800.97 4.063 286,321.49 5.189 Penalty 91,211.04 1.726 128,020.92 2.139

Total $5,287,305.51 $5,519,250.91

The difference of $678.17 for 1946-47 is found in the Rural Electric Coop­ erative Tax.

Collections of income tax additional assessments still show to be an active 234 DIVISIONS OF OKLAHOMA TAX COMMISSION field for the Income Tax Division. For the two years, these collections were;

1946-47 1947-48 Individuals $ 465,619.71 52.55% $ 714,233.83 53.35% Estates & Trusts 14,749.86 1.66 9,646.83 .72 Corporations 405,706.45 45.79 614,772.95 45.93

Total $886,076.02 100.00% $1,338,653.61100.00%

Activities of the Auditing Division of the Income Division is thus shown for the two years. While this does not include the total assessments made by the Division, the collections from these assessments for the two years show to be larger for the second year of the biennium.

Assessments as made by the Division does not constitute a liability of the taxpayer until after the taxpayer is given a chance to appear and be heard on those assessments. Consequently, a large liability can always be shown if the original assessments are considered. For the purpose of this report, however, this statement is limited to the actual collections as made from those assessments. Until after such determinations made from these hearings and conferences, the true liability and the actual delinquent liability cannot be determined. For this reason Table No. 72 contained in the former reports and its accompanying chart, are not shown in this biennial report.

The relationship of the additional assessments and the liabilites as shown by the original returns for the two years is as follows:

Collections: 1946-47 1.947-48

Additional Assessments $ 888,076.02 6.07% $ 1,338,653.61 8.79% Original Returns 13,719,867.63 93.93 13,889,891.07 91.21

Total $14,605,943.65100.00% $15,228,544.68 100.00%

The importance of these additional assessments can thus be seen in the above percentages. The reduced rates did not apply to the collections or liabilities for 1946-47, but did apply to the current returns in the last part of the fiscal year 1947-48. The reduction in these liabilities as shown by those returns can thus be offset in some degree by the liabilities shown by these additional assessments. As these assessments decrease in the coming years, the returns from this tax will also decrease as current collections will be from returns which will show this reduction in the rates of taxation.

While the two divisions in these returns are Individual and Corporations, the per cent of the total shown by the two has varied each year. For the past years this per cent has been: , DIVISIONS OF OKLAHOMA TAX COMMISSION 235

Individual Corporation 1942-43 44.715% 55.285% 1943-44 46.802 53.198 1944-45 45.761 54.239 1945-46 44.169 55.831 1946-47 51.881 48.119 1947-48 45.463 54.537

In only one of the above years does Individual Assessments exceed Corp­ orations, the year of 1946-47. The year of 1947-48 seems to have gone back to the same ratio as the previous years. Corporations thus have furnished the major portion of the returns from this tax.

Income tax has shown a steady increase each year since the year 1941-42, having increased from $8,178,844.98 for that year to $15,228,544.68 for 1947-48. Each of the years between have shown an increase over the prior year . This is an increase of $7,049,699.70 since 1941-42 for a per cent increase of 86.19.

The Corporation License Division collects the Corporation License Tax and the Rural Electric Cooperative Licenses. Collections from the Corp­ oration License Tax have also increased for the past four years. These collections have been:

1944-45 Original Assessments $ 923,131.85 Additional $ 13,513.93 1945-46 988,224.69 7,650.41 1946-47 1,045,266.20 1,827.76 1947-48 1,153,229.81 5,498.90

These increases are also reflected in the number of Corporations License. These have been as follows:

1944-45 4,987 1945-46 5,413 1946-47 6,024 1947-48 6,726

For the period, the year 1947-48 shows an increase over 1944-45, of 1,739 corporations licensed in the State. This is a per cent increase of 34.87.

Capital increases have been as follows: Domestic Foreign 1944-45 (net) .« $ 3,633,050.00 $ 30,543,892.38 (Decrease) 1945-46 (Decrease) 8,873,750.00 586,123,142,00 1946-47 20,872,000.00 302,182,014.70 1947-48 19,637,879.00 105,079,904.00

Domestic Corporations have thus increased their capital in the State for this period in the sum of $35,269,179.00 while foreign corporations 236 DIVISIONS OF OKLAHOMA TAX COMMISSION increased theirs in the sum of $962,841,168.32. Oklahoma has thus enjoyed an expansion in corporation activity in the state for this period.

Rural Electric Cooperation Licenses have increased for each of the last four years, being $299.20 for 1944-45 and $525.29 for 1947-48. As this rate or fee is based upon the consumers served, the activities of these cooperatives have thus increased. The Grand River Cooperative Electric and the Oklahoma Statewide Electric were not licensed for the years 1946-47 or 1947-48 and are not shown in the list of companies contained in Table No. 76. Three new companies, Rich Mountain Electric Coop­ erative of Arkansas, South Western Electric Cooperative of New Mexico, and Tri-County Electric Cooperative, are shown for the years 1946-47 and 1947-48.

Inheritance and Estate and Gift Taxes are collected by the Inheritance and Estate Tax Division. This division is also very active in the field of post auditing of returns and the activity is shown in the amount of assessments made. For the year 1946-47 the total made was 1,784 and for 1947-48 the total was 1,815. An increase is thus shown for 1947-48 of 31.

Increases of original assessments by these audits was $291,278.84 in tax liability for 1946-47 and $395,552.74 for 1947-48. This is a total increase for the two years of $596,831.58. The average increases, as determined by the number of audits for the two years, was $165.83 per audit. These were Inheritance and Estate Tax cases.

In Gift Tax cases, 261 taxable cases were closed in 1946-47

For 1947-48 a total of 384 taxable cases were closed for a tax liability of $138,686.73, of which the sum of $8,477.56 was from these audits.

The average increase per from audits was $237.91.

Gross Production taxes show an increase for the year 1947-48 over the year 194C-47 in the amount of $5,328,290.19 for a per cent increase of 44.53 which is perhaps the sharpest increase shown by any tax for a one year period. This is the result of the increases in the price of crude oil made during the year and makes this tax one of the largest in amount of revenue of the state taxes. Fifty-eight counties show returns from this tax for 1G47-48.

Tables 80 and 81 show the consumption of motor fuels on which the motor fuels or gasoline taxes are based. Both consumption of motor fuels and taxable gallons reported increased for 1947-48. Total consumption for 1947-48 was 2,076,281,783 gallons as compared to 1,835,537,566 for 1946-47. While this consumption was increasing the gallonage exported was also increasing from 1,301,942,524 gallons in 1946-47 to 1,495,058,986 gallons in 1947-48. This was 70.939% of the total gallons in 1946-47 and DIVISIONS OF OKLAHOMA TAX COMMISSION 237

72.007% of the total in 1947-48.

In the monthly State consumption all months of the year 1947-48 show in­ creases over the same month in 1946-47 except the month of February. The net increase for 1947-48 in State consumption was 47,627,755 gallons. The decrease shown in total collections from this tax for 1947-48 was occasioned by the expiration of the two-cent tax December 31, 1946.

Tables No. 82 and 83 contain the monthly consumption subject to the Special Fuels Tax and the Fuels Excise Tax.

Table No. 84 contains the exemptions granted to the State consumption. These exemptions reduced the gallons to 410,134,947 taxable gallons in 1946-47 and 447,879,491 taxable gallons in 1947-48.

Agriculture shows the largest in amount of gallons exempted, being 102,780,926 in 1946-47 and 110,737,694 in 1947-48. Total exemptions in 1946-47 from all exemptions was 123,460,095 gallons and 133,343,306 in 1947-48 for an increase of 9,883,211 gallons.

These exemptions are shown by months in Table No. 85, and by counties in Table No. 86.

Sales Tax collections continue to increase each year in spite of the in­ creased exemptions granted in 1947. Collections for 1947-48 was $31,676,974.85 which was the highest of the years shown. This increase was shared by all the counties of the State except Coal, Delaware, and Ottawa. The highest return is found in Oklahoma County with $ 7,140,513.14 followed by Tulsa County with $5,502,230.80.

Use Tax likewise continues to show increased collections, with a total of $1,446,492,32 for 1947-48. Music Box and Rural Electric Cooperative Tax shows increases for 1947-48. While Music Box Tax shows the largest year in total collections in 1945-46, Rural Electric Cooperative Tax shows increases for each of the years shown in Table No. 89. This is the same pattern shown by the Sales Tax as this tax is a gross receipts tax.

All of these taxes are collected by the Sales Tax Division; Sales, Use, Music Box, and Rural Electric Cooperative.

Beverage Tax collections are made by the Beverage Tax Division and are divided into Bottled Beer and Keg Beer. For the years these collections were as follows:

Licenses Bottled Keg and Penalty Beer Beer Total 1944-45 $204,787.43 $1,286,932.75 $ 737,381.37 $2,229,101.56 9.19% 57.73% 33.08% 100% 1945-46 $266,123.51 $3,568,893.13 $1,653,613.85 $5,488,630.49 4.85% 65.02% 30.13% 100% 238 DIVISIONS OF OKLAHOMA TAX COMMISSION

The Tabulating Division of the Commission is the assembly point for all statistical data and in some extent the assembUng and making of certain records for the Commission. In this Division will be found the International Business Machines used by the Commission. Operation of this division for the past four years may be summarized as follows:

1944-45 1945-46 1946-47 1947-48

Cards punched and verified 4,019,530 4,113,536 6,023,526 7,617,056

Cards Processed 6,114,405 6,281,525 6,823,615 6,372,032

This service is performed for nearly all divisions of the Commission. It is from this division that information for the regular reports issued by the Commission is obtained. The Cashier's Division is the division through which all collections of the Commission flow. Some collections are made by this division which are termed cash collections but are eventually credited to the division to which they belong. Cigarette and Tobacco Stamps are purchased at this Division to which they belong. Cigarette and Tobacco Stamps are purchased at this Division and the sale and redemption of sales tax tokens are handled by the Cashier's Division. While the sale of the stamps are in excess of the collections report, this excess is represented by stocks of those stamps kept by the persons charged with placing these stamps on the packages of cigarettes or tobacco.

Sales Tax Token sales are in excess of the redemptions each year as shown by these reports. This accounts for the accumulation of cash in Sales Tax Token Redemption Fund, as the sales are placed in that fund. These sales are for the cost of these tokens and same may be redeemed at this sales price by presentation to the cashier. Since a large amount of these tokens are lost or destroyed by uses in exchange by the seller and purchaser, it is not expected that the full amount of the cash in this redemption fund will ever be needed.

The transactions in the sale of these tokens for the past four years are:

Year Redemptions Sales 1945-46 $ 1,757.59 $ 37,823.91 1946-47 2,133.65 30,938.59 1947-48 1,694.64 21,298.01

Sales are thus decreasing each year. This would indicate that the use of these tokens is being abandoned by some of the retailers.

Sales of Cigarette and Tobacco Stamps were as follows:

1945-46 $ 8,073,815.30 1946-47 8,791,413.40 1947-48 9,160,732.85 DIVISIONS OF OKLAHOMA TAX COMMISSION 239

Cigarette and Tobacco Tax collections show a steady increase over the past four years. While this increase has not been large, the revenue from these taxes represent a substantial income to the funds of the State of Oklahoma.

These collections have been as follows: Cigarette:

Audit Year Returns Receipts Licenses Total 1944-45 $4,444,041.64 $1,321.75 $114,117.05 $4,559,480.44 1945-46 7,069,687.62 3,889.95 176,250.65 7,249,828.22 1946-47 7,540,082.80 2,119.76 194,477.24 7,736,679.80 1947-48 7,967,062.21 7,276.09 202,821.26 8,177,159.56

Tobacco: 1944-45 1,063,854.72 824.69 695.00 1,065,374.41 1945-46 1,096,437.28 1,373.54 965.10 1,098,775.92 1946-47 1,151,234.51 1,418.43 915.00 1,153,567.94 1947-48 1,193,670.44 975.14 970.00 1,195,615.58 Increases are thus shown in the total collections for each of the fiscal years and the two types of taxes.

Licenses issued by the Commission were of the following types: Distributors 3 1 Wholesalers 150 174 164 271 Retailers 10,254 15,689 16,345 18,983 136 193 195 185

Licenses issued to wholesalers and retailers are on the increase. Used equipment Ucenses issued, and the revenue therefrom, for the past four years were:

Year Total Licenses Collections 1944-45 670 $ 10,090.00 1945-46 678 10,160.00 1946-47 650 10,090.00 1947-48 694 10,125.00 This revenue is first placed in a fund designated "Used Equipment" for the purpose of paying certain expenses. Since all the expense of this collection is now paid from the Commission Fund, the total collections for each year have remained as of June 30 as a surplus. This surplus is then transferred to the General Revenue Fund of the State. 240 DIVISIONS OF OKLAHOMA TAX COMMISSION

1946-47 $278,209.05 $3,543,951.85 $1,007,936.00 $4,830,096.90 5.76% 73.37% 20.87% 100% 1947-48 303,409.63 4,222,409.31 801,690.75 5,327,509.69 5.69% 79.26% 15.05% 100% Collections from Keg Beer, (Draught Beer) has decreased from 33.08% of the total in 1944-45 to 15.05% of the total in 1947-48. Collections from the consumption of bottled beer has increased from 57.73% in 1944-45 to 79.26 in 1947-48. During these four years, total audits have been made by this division as follows:

Office Field Total 1944-45 1174 44 1218 1945-46 1283 79 1362 1946-47 1460 112 1572 1947-48 1558 118 1676

Activity of the auditing of this Division has thus increased over this four year period. Licenses issued by this Division for the years have been for the following purposes: Kind 1944-45 1945-46 1946-47 1947-48

Manufactures 2 3 1 2 Wholesalers 97 134 136 134 Retailers: Keg Beer 1,496 1,642 1,496 1,293 Bottled Beer 1,587 1,868 2,547 2,955 Off-Premises 503 580 945 979 Special 8 12 20 44

Keg Beer Licenses reflect a decrease in the number issued, comparable to the decrease in the revenue from the consumption of keg beer shown in the collections of the tax.

Consumption in barrels for the four years show the following: Bottled Keg Military Beer Beer Sales 1944-45 424,922 252,748 89,125 1945-46 509,824 236,215 26,040 1946-47 506,326 143,991 6,399 1947-48 603,202 114,495 6,277 The above decreases is also shown in the consumption in barrels of keg beer. Bottled beer consumption is on the increase while keg beer con­ sumption is on the decrease. DIVISIONS OF OKLAHOMA TAX COMMISSION 241

The volume of returns handled by the Cashier is also a large part of the functions of this Division. These are the tax returns from which the taxes are collected and must be allocated to the division to which the tax is administered and is done by machine. The returns for the years were as follows:

1944-45 549,981 1945-46 592,381 1946-47 682,491 1947-48 669,684

One other tax-coUecting Division is the Motor Vehicle Division. While the bulk of these collections are made through local tag agents, the admin­ istration of this type of collection is in this division. Total registrations of the various types of licenses collected, by calendar years, is as follows:

Type of Registration 1944 1945 1946 1947

Automobile 390,488 391,085 427,036 463,971 Commercial Truck 54,942 59,965 72,924 73,388 Farm Truck 47,441 49,931 55,200 63,388 Commercial Trailers 6,182 7,070 8,239 9,271 House Trailers 1,053 1,255 1,768 1,690 Inter-City Bus 1,387 1,926 1,496 1,089 Inter-City Bus 1,761 2,025 3,551 3,545 Private School Bus 548 550 596 651 Publicly Owned Vehicle 5,449 5,586 6,171 6,882 Motorcycle 1,939 2,776 4,390 6,117 Title Registrations 215,778 222,993 349,902 370,963 Special Permits 2,625 2,858 4,898 4,391 New Car Dealers 499 778 1,226 1,313 Used Car Dealers 1,646 , 1,873 2,604 2,746 Salvage Dealers 157 103 100 84 Motorcycle Dealers 7 13 33 69 Transactions subject to Excise Tax 167,164 172,167 285,877 305,296

Registrations in all types of registration are thus showing increased activity. Of the Title Registrations the following were for Original Titles:

1945 56,737 1946 109,895 1947 125,981

Average cost of registration for the above was: Type of Registration 1944 1945 1946 1947 Automobile $ 8.43 $ 7.62 $ 9.21 $10.25 Commerical Truck 27.26 27.09 24.72 28.21 Farm Truck 7.48 7.72 7.90 8.82 242 DIVISIONS OF OKLAHOMA TAX COMMISSION

Commercial Trailers 131.03 133.52 140.30 142.07 House Trailers 16.35 16.85 17.29 18.38 Inter-City Bus 73.25 62.36 71.50 101.59 Inter-City Bus 68.37 61.83 41.66 47.11 Privately Owned School Bus 22.95 22.14 21.55 21.47 Publicly Owned Vehicle .69 .64 .60 .67 Motorcycle 5.44 5.60 5.45 5.54 Special Permits 9.03 9.57 6.72 5.46 New Car Dealers 25.12 25.11 25.01 24.72 Used Car Dealers 17.15 17.72 17.14 17.38 Salvage Dealers 13.10 12.70 12.65 12.67 Motorcycle Dealers 25.38 25.19 25.15 25.84 Registrations subject to Excise Tax 2.37 2.67 49.31 8.24

These registrations by Counties, will be found in Tables No. 98 and 99. Motor Vehicle Excise Tax collections show a marked increase for each of the two fiscal years of this report. This increase is not from any change in the rate or base of the tax, but from the increase in the manufacturers' delivery price of new cars during those two years. While the average cost of registration for these automobiles are also increasing for the two years, the revenues from this excise tax has proven to be increasing more rapidly. These collections are by fiscal years and will not agree with the calendar years collections shown by the tag agents reports. The collections by fiscal years are as follows:

1938-39 $1,088,760.42 1939-40 1,315,973.13 1940-41 1,722,603.49 1941-42 1,010,362.84 1942-43 511,515.47 1943-44 377,729.32 1944-45 404,967.71 1945-46 757,165.68 1946-47 2,085,114.13 1947-48 2,906,383.00

Sales of new cars are reflected in the increase of this tax. Used cars, when transferred, are taxed on the basis of the manufacturers' deUvery price, the second and subsequent registration subject to a reduction of 35% for each year.

Collections of this tax by counties will be found in Table No. 100. DIVISIONS OF OKLAHOMA TAX COMMISSION 243

All mail of the Divisions of the Commission is handled through the mail Division, both incoming and outgoing. Assorted and delivered by Divisions, all remittances for taxes are channeled through the Cashier Division for proper allocation to the tax collecting Division of the Commission.

Postage expense as allocated by this Division is determined by the out­ going mail as delivered to the Division. This expense must not be confused with the expense shown by the "Costs of Administration," Chapter No. 2. Handled by this Division for the four years was the foUowing:

Incoming Outgoing Mail Mail 1944-45 808;869 Pieces 963,383 Pieces 1945-46 941,099 1,304,251 1946-47 1,117,603 1,036,506 1947-48 1,207,348 1,067,439

Volume of mail, both incoming and outgoing has increased for the years. Postage expense for the years for this outgoing mail was: 1944-45 $ 27,586.90 1945-46 31,422.91 1946-47 28,868.30 1947-48 31,279.20 Postage thus shows to be one of the major costs of administration.

Activities of the Accounting Division is shown in Chapter No. 2, "Costs of Administration," and of the Advalorem Division in Chapter No. 3, "Prop­ erty Tax Administration."

The Legal Division of the Commission is now composed of a Chief Counsel and two attorneys with their staff under the provisions of the 1947 Act. Their time is employed in legal assistance to the Commission and the various Divisions. They also represent the Commission in all litigations in which the Commission is a party.

Through the Supply Division all supplies are purchased and issued to the other Divisions of the Commission on requisitions of the Division Directors and approval of the Commission. The inventory of the Commission is kept and maintained by this Division and the inventories are charged to the various divisions to which assigned. A history of each machine and piece of equipment and furniture is also kept.

The Duplicating Division prints all forms and reports of the Commission. Much of the supplies and stock forms of the Commission are kept and maintained in the Duplicating Division. This is done at a great reduction in cost to the Commission. The initial cost of printing is always in the first 244 DIVISIONS OF OKLAHOMA TAX COMMISSION

setting up of forms, either from type or mats, and subsequent reruns of such forms can be done at very little cost to the Commission. It is sometimes necessary to reprint reports published by the Commission. The original estimate of the number necessary to be printed in order to supply the normal demand has been insufficient in many instances. Some of the reports of the Commission are now entered on National Listings and numerous requests have come from Public Libraries and Educational Institutions, as well as other agencies, for these reports. These requests are always in addition to the normal supply first printed and reruns have had to be made in order to comply with these requests. This Division enables the Commission to comply with such requests.

The Research and Statistics Division of the Commission pubUshes regular monthly reports on collections, including the Sales Tax Collections, to­ gether with periodic and special reports. One series of reports has been started by this Division since the last report which has been designated the "Know Your States Series." Four bulletins have been issued and the fifth is now ready for printing. Some of these bulletins have been of special interest to the general public, particulary the bulletin No. 4, Forms of Taxes Levied by the States.

One bulletin on local statistics has been issued for the fiscal year ending June 30, 1943. Anothier for the year ending June 30, 1944 is now ready for printing, and a new series on this subject to be issued by counties for the fiscal year ending June 30,1947 is now in preparation. Some of the counties are ready for printing. These Divisions form the organization of the Oklahoma Tax Commission.

The Tables and Charts of this Chapter of the Report are: Table No. 70 Allocation of Oklahoma Tax Commission Collections to Div­ ision with General Enforcement Division Separately Shown Table No. 71 Analysis of CoUections by the General Enforcement Division Table No. 72 Income Tax CoUections from Additional Assessments Table No. 73 Comparison of Individual and Corporation Income Taxes Collected by Months Table No. 74 Collections of Income Tax by Fiscal Years Table No. 75 Corporation License Division Assessments and Collections Table No.76 Rural Electric Cooperative Licenses, by Companies and Counties Table No. 77 Inheritance and Estate Tax Cases Closed and Taxes Assessed Table No. 78 Gift Tax Cases Closed and Taxes Assessed Table No. 79 Gross Production Tax Collections by Counties Table No. 80 Analysis of Gallons Reported Table No. 81 Motor Fuel Statement of Motor Fuel Consumption Table No. 82 Monthly Statement, Special Fuel Use Tax Table No. 83 Monthly Consumption of Motor Fuel Subject to Fuels Excise Tax DIVISIONS OF OKLAHOMA TAX COMMISSION 245

Table No. 84 Monthly Statement of Gasoline and Special Fuels in Gallons Table No. 85 Monthly Statement of Exemptions Table No. 86 Gasoline Tax Exemptions, by Counties Table No. 87 Sales Tax Collections by Counties Chart No. 17 Distribution of Sales Tax Collections by Principal Business Groups, 1946-47 Chart No. 18 Distribution of Sales Tax Collections by Principal Business Groups, 1947-48 Table No. 88 Use Tax Collections by Counties Table No.89 Music Box and Electric Cooperative Tax Collections by Counties Table No. 90 Beverage License Division, Audits made and Tax Collected Table No. 91 Beverage License Division, Licenses Issuedand Beer Reported Table No. 92 Cigarette Tax Division, Tax and License Collections Table No. 93 Cigarette Tax Division, Licenses Issued Table No. 94 Used Equipment Licenses Issued and Fees Collected Table No. 95 Tabulating Division, Fiscal year Activities Table No. 96 Cashiers Division, Showing Monthly Transactions or Returns and CoHections Table No. 97 Motor Vehicle Registrations and Collections, Calendar Year 1946 and 1947 Chart No. 19 Average Motor Vehicle License Fee by Type of Registration, 1947 Table No. 98 Total Registration and Total Fees Collected, By Counties, 1946 Table No. 99 Total Registrations and Total Fees Collected, by Counties, 1947 Table No. 100 Motor Vehicle Excise Tax CoUections by Counties Table No. 101 Mail Division, Statement of Postage Expense Chart No. 20 Volume of Incoming and Outgoing Mail TABLE 71 ALLOCATION CF OKLAHOMA TAX COMMISSION COLLECTIONS TO DIVISION WITH GENERAL ENFORCEMENT DIVISION SEPARATELY SHOWN

1946-1947 1947-1948 NAME General General OF TAXES 0 i v i s i on Enforcement D i v i s i on Enforcement DIVISION COLLECTED Collections Col lections Total Col lections Col lections Total

Income Tax Income Tax $ 14,366,376.65 $ 239,567.00 i 14,605,943.65 $ 15,147,553.16 i 80,991.52 % 15,228,544.68 Corporation License Corporation License 1,040,901.20 1,040,901.20 1,153,229.81 1,153,229.81 Rural Elec. Co-op. License 1.5.90 445.90 625.29 525.29 Inheritance and Estate Tax Inheritance and Estate Tax 1,.63,679.72 1,463,679.72 1,502,442.59 1,502,442.59 Gift Tax 131,645.20 131,645.20 280.224.21 280,224.21 Gross Production Tax Gross Production Tax 11,930,851..9 34,175.33 11,965,026.82 17,208,837.16 84,479.85 17,293,317.01 Petroleum Excise Tax 128,638.32 128,638.32 176,695.29 176,696.29 Motor Fuel Gasoline Excise Tax 25,851,126.07 2,099,932.30 27,951,058.37 23,213,338.40 2,013,787.58 25,227,125.98 Special Fuel Use Tax 107,835.51 107,835.54 156,470.29 156,470.29 Fuels Excise Tax 489,942.00 489,942.00 512,130.75 512,130.75 Consumers and Use Tax Sales Tax 25,882,298.34 2,184,740.25 28,067,038.59 29,302,023.77 2,374,951.08 31,676,974.85 Use Tax 984,910.09 83,744.51 1,068,654.60 1,266,979.98 178,853.42 1,445,833.40 Rural Elec. Co-op. Tax 48,277.78 678.17 48,955.95 62,715.71 25.91 62,741.62 Music Box Tax 147,712.86 31,144.23 178,857.09 148,315.92 39,478.51 187,794.43 Beverage License Tax Beverage License 210,268.05 67,891.00 278,159.05 233,365.63 70,044.00 303,409.63 Beverage Tax 4,394,190.36 157,855.85 4,552,046.21 4,685,436.65 340,311.52 5,025,748.17 Alcohol Permits 512.00 512.00 18.00 18.00 Cigarette License Tax Cigarette License 144,819.28 49,657.96 194,477.24 155,511.51 47,309.75 202,821.26 Cigarette Tax 7,541,271.25 933.31 7,542,204.56 7,973,845.21 493.09 7,974,338.30 Tobacco License 955.00 20.00 975.00 945.00 26.00 970.00 Tobacco Tax 1,152,608.66 44.28 1,152,652.94 1,194,645.58 1,194,645.58 Used Equipment Used Equipment Licenses 8,655.00 1,435.00 10,090.00 8,580.00 1,545.00 10,125.00 Freight Car Tax 99,385.64 99,385.64 110,905.99 110,905.99 Motor Vehicle License Motor Vehicle License 9,179,086.63 105,120.25 9,284,206.88 11,308,946.53 75,783.60 11,384,730.03 Bus Mileage Tax 174,062.03 228,686.41 402,748.44 232,870.15 210,074.00 442,944.15 Motor Vehicle Title Fees 359,830.37 359,830.37 391,662.30 391,662.30 Drivers Licenses 160,519.50 160,519.50 913,677.39 913,677.39 Delinquent Registrations 421.16 421.16 21.82 21.82 Motor Vehicle Excise Tax 2,086,877.95 2,086,877.95 2,905,535.04 2,905,535.04 Not Allocated to Division Miscellaneous Receipts 4,362.24 2,367.83 6,720.07 5,082.58 1,097.18 6,179.76 Unclassified Receipts 3,142.32 3,142.32 178.55 178.55

TOTAL 5108,095.608.60 $6,287,983.68 {113,383,592.28 $120,252,710.26 (5,519,250.91 $125,771,961.17 TABLE 72 ANALYSIS OF COLLECTIONS BY THE GENERAL ENFORCEMENT DIVISION

Fiscal Year 1946-47 Fiscal Year 1947-48

Current Delinquent Additional Current Delinouent Additional Tax Total Tax Tax Tax Penalty Total Tax Tax Penalty __ Income Tax $ 232,175.07 $ 7,079.05 . 159. 30 $ 143.28 $ 239,567.00 $ 74,816.47 $ 5,423.48 $ 544.28 207.29 $ 80,991.52 Gross Production Tax 34,175.33 34,175.33 84,479.86 84,479.85 3.95 2,099,932.30 2.005.970.80 6,815.78 2,013,787.58 I Gasoline - Motor Fuel Tax 2,097,257.07 2,351.27 Sales Tax - 1,257,235.83 714,993.09 147, 185, 27 65,324.05 2,184,740.25 1.278.565.81 653,551.48 164,391.35 75,352.44 2,374,951.08 Ul Use Tax 2_.027.40 12,191.27 43, 035, .19 5,489.35 83,744.51 58,376.97 18,012.77 84,512.87 19,950.81 178,853.42 O Music Box Tax 9,372.54 15,425.06 4, 388 ,42 S58.2I 31,144.23 7,210.99 29,192.04 142.62 2,932.83 39,478.51 Beverage Licenses 55,393.00 11,240.00 258.00 57,891.00 58,827.60 10,920.00 - 295.50 70,044.00 Beverage Tax 157,855.85 157,655.85 340,301.62 10.00 340,311.52 —• .....— 8 Cigarette License - — 20,566.00 25,184.98 3,917.98 49,667.96 21,663.00 22,450.00 3,295.75 47,309.76 Cigarette Tax 339.41 427.68 12 ,00 154.32 933.31 385.66 49.74 10.50 4S.99 493.09 Tobacco License — 20.00 20.00 20.00 5.00 — 25.00 M Tobacco Tax 5.00 16.55 2, ,49 44.28 Q Used Equipment License 455.00 980.00 1,436.00 275.00 1,270.00 1,545.00 Motor Vehicle License- 419.89 39,752.37 19, 703 .00 15,241.99 105,120.25 251.25 38,039.82 18,724.37 18,738.06 75,783.50 Bus Mileage Tax 228,645.98 39.98 .45 228,586.41 184,878.34 84.57 17,989.26 7,121.74 210,074.00 Miscellaneous Collections 2,293.83 54.00 2,357.83 940.49 128.87 6.25 47.48 1,123.09

Total Allocated Collections $4, 120,238.20 »85I,0S5.30 $214,800.97 $91,211.04 $5,287,305.51 $4,117,853.85 $987,054.85 $285,321.49 $128,020.92 $6,519,250.91

Total Collections $4,120,238.20 $851,055.30 $214,600.97 $91,211.04 $6,287,306.51 $4,117,853.85 $987,054.65 $286,321.49 $128,020.92 $5,519,250.91 O Collected by Field Men - 851,055.30 851,055.30 987,054.65 987,054.65 Collected by Field Offices 4,120,238.20 — 214,800.97 91,211.04 4,426,250.21 4,117,863.86 285,321.49 128,020.92 4,532,196.25 § Percent Ul of Percent Percent 1947-48 . Increase to to Inc. or Dec. or TAX 1943-47 Total 1947-48 Total 1946-47 Decrease

Current Tax $4, 120,238.20 77.928JS $4,117,853.85 74.309% $ 2,384.35* l.03f Delinquent Tax 831,055.30 15.286 987,064.66 17.883 125,999.35 54.32 Additional Tax- — 214,800.97 4.033 286,321.49 5.189 71,620.62 30.84 Penalty 91,211.04 1.725 . 128,020.92 2.319 36,809.88 15.87

TOTAL fi, 287,305.51 I00.000> $5,519,250.91 100.000?, $ 231,945.40 I0O.OOJ

to kC_ OS

g TABLE 73 3 l|!CC.i_ TAX COLLECTIONS FROM ADDITIONAL ASSESSMENTS Ul FCR THE FISCAL YEARS 91.6-47 AND 1 £47-1.6 UlS Collections Fiscal Ye sr 1946.-4 7 Col lect i ons Fisca 1 Year I947-4S O Collections Total Total Collected •*_ To Estates _ To Estates _ To TAXABLE YEAR 6-30-46 Ind ividuaIs Trusts Co -porat ion's 6-30-47 Individuals Trusts Co rporation's 6-30-48 O

1930 i Prior $ 1.060,239.00 $ 2,487.67 $ $ $ 1,082,777.57 $ 14,329,06 $ t $ 1,097,106.63 1331 1,277,046.30 47.00 ___ -__ 1,277,093.80 296.92 ___ ... 1,277,390.72 « 1932 754,914.50 1,560.72 — 756,475.22 865.34 -__ ___ 757,340.56 1933 1,148,673.32 827.34 ... ___ 1.149,500.6o 393.33 ______. 1,149,894.04 0 1934 1,250,964.35 646.88 1,251,610.83 1,010.40 1,252,621.23 ... _-_ 1,617,519.24 — _ ___ jg 1935 1 ,616,263.19 1.256.05 ___ 7,558.04 39.00 1,625,116.28 •" 1936 1.361,746.10 1,373.08 3.57 25.87 1,863,148.62 5,322.17 — . 368.02 1,868,338.81 ri 1937 1,922,466.90 1,030.7b 4.61 1,323,504.27 9,950.18 ___ 440.23 1,933,894.68 > 1938 1,034,293.15 4,574.25 182.96 229.06 1,039,279.42 7,768.50 ___ 389.10 1,047,937.02 X 1939 S64.323.84 2,922.58 31.89 7,451.08 874,729.39 5,750.63 1,531.87 882,01 1 .89 822,314.75 ___ n 1940 3,395.43 50.94 9.672.70 835,433.87 7,647.69 ___ 632.16 843,713.72 1941 1.635,987.66 19,538.14 205.87 23,315.73 1,534,047.40 11,056.31 ___ 13,317.87 1,608,421.58 o 1942 1 ,105,166.46 42,626.51 2,502.24 61,777.56 1,212,072.77 27.223.76 403.01 47,727.73 1,287,427.27 rt 1943 440,164.58 257,396.87 3,448.93 163,686.94 669.697.37 73,516.39 109.02 110,033.38 1,053,416.16 1944 180,032.38 5.247.63 81,781.24 353,590.27 it1—t 86,529.02 336,725.74 3,336.46 209,645.95 903,738.42 Ul 1945 37,018.64 33,977.68 2,771.07 47,117.91 120.835.50 156,716.59 3,403.17 153,506.74 434,512.00 Ul 1946 1,719.67 5,430.68 300.10 648.36 8,093.81 47,284.05 1 .253.05 75,823.11 132,159.02 1947 ___ — ______... 818.63 579.82 757.79 2,156.29 1948 — — — — ... — 62.30 62.30 $16,933,388.99 $465,619.71 $14,749.86 $ 405,706.45 $17,819,466.01 $714,233.83 $9,646.33 $ 614,772.95 '$ 19,158,118.62 TABLE 74 COMPARISON OF INDIVIDUAL AND CORPORATION INCOME TAXES COLLECTED BY MONTHS FOR THE FISCAL YEARS IS45-46 THROUGH 1947-48

Increase or Increase or Decrease* Decrease* MONTH 1945-46 Over 1945-46 Over 1946-47

Individual July $ 63,442.64 80,772.72 $ 17,330.08 $ 188,510.48 $ 107,737.76 i 125,067.84 August 51,447.80 75,198.89 23,761.09 103,666.65 28,467.76 52,218.85 September 466,175.98 340,033.18 126,142.80* 363,132.90 23,099.72 103,043.08* October 48,789.07 64,670.47 15,881.40 305,357.27 240,686.80 256,568.20 i November 32,215.61 116,220.56 84,004.95 51,938.37 64,282.19* 19,722.76 Ul December 197,904.70 241,266.56 43,360.86 344,451.86 103,186.30 146,547.16 January 445,459.58 519,757.47 74,297.89 928,362.14 408,604.67 482,902.56 O February 388,279.03 644,294.54 256,015.51 464,335.91 179,958.63* 76,056.88 H_ March 1,822,670.29 166,929.15 344,268.86 3,338,931.75 1,172,002.60 1,516,261.46 April 1,503,096.59 653,945.47 1.150,848.88 321,191.89 2,332,753.58* 1,181,904.70* Nay 270,888.71 237,058.74 33,829.97* 222,103.93 14,954.81" 48,784.78* June 280,191.52 437,538.63 157,347.11 291,389.84 146,148.79* 11,198.32 TOTAL $ 5,570,561.52 $ 7,577,685.38 $2,007,123.86 $ 6,923,372.99 $ 654,312.39* $1,352,811.47 s Percent - Increase or Decrease 8.634* 24.285

Corporation July $ 250,356.20 127. 733 96 $ 122. 622 24* $ 454. 405. II 326,671.15 204,048.91 August 190,749.22 * 265 012 29 74. 263. 07 228 174. 51 36,837.78* 37,425.29 > September 1,104,688.10 973 420 09 131 268 01* 978 649 38 5,229.29 126,038.72* M October 155,694.52 168,468 65 12,774. II 651 663 64 483,194.99 495,969.12 November 147,368.91 247 884 13 100. 515. 22 66 083. 94 181,800.19* 81,284.97* o December 869,216.99 675 710 52 193 506 47* 1,122. 283 ,10 446,572.58 253,066.11 Q January 696,882.54 65 ,286 .17 641 ,596. ,37* 198.,384 . .24 143,098.07 498,498.30* February 255,599.70 170 ,548 .51 85 .051 .19" 271 ,831 .22 101,282.71 16,231.52 March 1,579,976.77 1 ,399 ,844.08 180 ,132 .69* 1,668 404 .47 268,560.39 88,427.70 April 718,739.69 1 ,596,080 .25 877 ,340 .56 1,220 ,456 .27 375,623.98* 501,716.58 Hay 211,757.35 387 ,733 .21 175 ,975 .86 214 ,767.98 172,965.23" 3,010.63 June 860,062.60 960 ,536 .41 100 ,473 .81 1,230 ,067 .83 269,531.42 370,005.23

TOTAL $ 7,041,092.59 * 7 ,028 ,258 .27 $ 12 ,834 .32* $ 8,305 ,171 .69 1

Percent - Increase or Decrease 182"

GRAND TOTAL $12,611,654.11 SI4 ,605 ,943 .65 $1,994 ,289 .54 $15,228,544 .68 $ 622.601.83

Percent - Increase or Decrease* Individual 44.169 61. 881 100. 643 45. »63 105.093* 51.695 Corporation 55.331 .a. 119 643' 54. 537 205.093 48...OS to TABLE 75 to COLLECTIONS OF INCCME TAX BY FISCAL YEARS © FROM JULY I, IS3I TO JUNE 30, IS48

Taxable Year 1939-40 1940-41 1941-42

I93C _ Prior -$ 109,645.75$ 140,101.91$ 141,379.87$ 233,486.55$ 131,127.06$ 234,539,33$ 52,233.31$ 7,185.55$ 6,133.74 $ 4,880.92 4,497.91 1931 • 939,978.73 I, 135,870.74 195,785.25 19,980.22 47, 09 1. 11 111,403.34 37,550.91 29,416.75 4,708.20 2,038.76 2,509.99 o 1932 620,744.67 535,432.60 74,245.06 225,231.41 139,817.55 38,715.01 10,133.99 18.011.46 1,720.51 5,315.50 l-H 1933 891,567.86 667,214.75 507,673.94 293,479.61 49,113.34 45,580.52 11,641.24 2,420.06 9,857.27 1934 10,648.16 1,462,513.30 1,147,073.82 399,976.81 256,399.53 51.962.51 66,940.87 29,048.80 29,423.35 TO 1935 14,772.35 2,639,821.52 1,789,409.53 564,785.24 152,240.45 211,209.86 132,824.92 22,963.04 O 1936 28,310.31 3,871,257.37 2,477,510.15 577,559.60 364,983.74 169,935.32 49,966.82 4% 1937 57,132.94 5,010,492.98 3,061,615.17 543,137.87 323,297.00 169,612.65 1938 51,649.43 3,181,993.58 ,695,414.80 292,238.26 189,831.63 Ul 1939 34,917.06 ,377,058.69 ,526,049.38 317,679.87 O 1940 42,521.47 ,733,854.56 1,802,295.14 1941 43,521.35 5,499,502.36 1942 75,389.45 o 1943 1944 1945 1946 w 1947 o 1948 •

-$1,049,624.48 $1, ,717.32 $1,774,813.74 $2,472,212.24 $4,726,329.27 $6,897,016.48 $8,538,549.90 $7,143,605.28 $5,341,871.94 $6,261,839.83 $8,178,844.98

Taxable Year 1942-43 1943-44 1944-45 1945-46 1946-47 1947-48 Total > X 1930 I Prior Years $ 5,493.95 4,524.79 5,014.60 2.030.51 2,487.67 $ 14,329.05 I, 092.48 1931 311.96 12,250.65 2,070.07 32,431.24 157.93 334.43 2, 573, 890.28 o 1932 2,448.03 3,486.90 677.74 74,905.88 1,686.38 984.87 1,753, 557.66 Q 1933 11,586.87 23,553.67 654.41 55,282.53 836.53 393.38 2,581 965.09 1934- 6,990.07 19,152.10 665.48 6,171.25 545.88 1,402.39 3,488, 014.33 1935 55,689.99 21,594.24 4,480.19 53,204.41 1,290.70 7,615.01 5,671, 901.55 1936 129,293.93 68,360.84 18,711.50 71.819.75 1,843.35 5,695.72 7,835, 348.40 1937 110,477.48 68,966.25 43,654.84 50,814.14 1,509.57 10,458.23 9,441, 079.12 1938 144,403.08 71,243.62 34,058.50 35,092.62 5,004.71 8,743.78 5,709, 674.01 1939 135,843.93 93,885.23 93,767.90 54,325.21 10,426.49 7,288.84 5,651, 252.60 1940 201,586.20 213,237.45 121,275.17 103,854.02 13,315.07 8,383.42 6,240, 442.49 s 1941 2,547,335.57 652,843.12 388,643.80 330,677.60 48,265.29 24,427.13 9, 535, 216.22 1942- 6,678,831.05 2,922,882.43 579,207.76 393,069.88 107,141.34 75,480.91 10,832, 002.82 1943 87,813.82 7,631,186.04 2,604,438.91 251,950.99 431,058.75 183,717.67 11,090, 166.18 2,542,165.18 11,713, 410.69 1944 93,078.38 8,306,308.14 220,948.94 550,910.05 8,402,219.40 11,279, 752.33 1945- 118,672.72 2,443,409.96 315,450.25 141,629.49 14,471, 083.43 1946 11,094,470.91 3,234,983.03 10,782 466.72 1947 221,444.18 10,561,022.54 216 913.97 1948 216,913.97

TOTAL -$10,117,105.93 $11,800,255.71 $12,322,301.73 $12,611,654.11 $14,605,943.65 $15,228,544.68 $131,967,231.27 DIVISIONS OF OKLAHOMA TAX COMMISSION 251

TABLE 76 CORPORATION LICENSE DIVISION ASSESSMENTS AND COLLECTIONS

CORPORATION LICENSE TAX

Corporations Licensed- 3,024

Taxes Collected: Original Assessments -$ 1,045,266.20 $ 1,153,229.81 Additional Tax Collected- 1,827.76 5,496.90

Additional Assessments Made-.

Charters and Permits: Domestic Suspensions-. 149 Foreign Suspensions- 18 47 Trust Suspensions 8 10

TOTAL- 290

Domestic Changes In Charter and Capital- 717 818 Foreign Changes In Charter and Capital— 343 305

TOTAL- 1,123

Charters Amended — 371 138 Charters Extended 84 109 Charters Withdrawn (Foreign)-- 95 Charters Dissolved (Domestlc)- 87

Capital Increases: Domest ic -- $ 21,907, 000.00 $ 21 ,040, 379.00 Foreign 361,526, 004.00 109,813 , 698.00

Capital Decreases: Domestic-—- 1,035,1 . 1 ,402, 500.00 Foreign 59,443,! 4 ,733, 794.00 TABLE 77 IS9 BO RURAL ELECTRIC CC-CPERATIVE LICENSES, BY COMPANIES AMD COUNTIES.

1946-1947 1947-48 Domestic Commerc ial Other Domest ic Commerc ial Other County Consumers Consumers Consumers Total Consumers Consumers Consumers Total d

Alfalfa Electric Coop. Inc. Alfalfa 1,897 63 72 2,032 2,240 75 76 2,391 Arkansas Valley Elec. COOD. F. Arkansas Sec-uoyah 223 28 251 250 26 —_ 276 3 Arkansas-Louisa..! Elec. Coon. F. Louis ians Hone None Caddo Elec. Coop. Caddo 2,702 156 4 2,862 3,196 191 3 3,390 s Canadian Valley Elec. Coop Seminole 1,047 130 1,177 1,293 210 — 1,503 Central Rural Elec. Coop Payne 855 87 1 943 949 156 1 1,106 Ul Choctaw Elec. COOD. Choctaw 428 94 139 661 643 140 172 955 O Cimarron Elec. Coop Kingfisher 2,894 145 79 3,118 3,609 162 90 3,861 Consumers Coop. Elec. Co. Rogers 13 — 13 13 — 13 Cookson Hi'l's Elec. Coop Haskell — — Hone -— None a Cotton Elec Coop Cotton 3,387 405 20 3,813 3,076 473 803 4,352 East Central Okla. Elec COOD. Okmulgee 1,094 182 284 1,560 1,666 101 103 1,870 Ft. Cobb Elec. Refrig. Coop. Caddo 365 365 337 337 w Green Belt Elec. Coop. F. Texas Greer 195 23 218 193 17 10 220 o Harmon Elec Assn. Harmon 1,349 108 1 1,458 1,691 118 1 1,810 Indian Elec. Coop. pawnee 2,332 420 6 2,758 2,677 447 5 3,129 Kamo Elec. COOD. Craig — None — — — None Kay Elec. Coop. Kay 2,056 161 18 2,236 2,388 181 14 2,583 ri Kiamichi Elec. COOD- Latimer None None > Kiwash Elec. Coop. Washita 2,050 55 61 2,166 2,436 56 63 2,656 N. E. Ok'a- Elec. Coop. Craig 1,895 106 2,001 2,195 122 121 2,438 X Northfork Elec. Coop. Beckham 1,390 121 51 1,562 1,852 119 60 2,031 o Northwestern Elec. Coop. — Woodward 1,799 — 1,799 1,737 — — 1,737 Q Oilfield Coop. Elec. Co. Rogers 7 — 1 8 10 — 1 II Okla. Elec. Coop. C leve land 1,684 76 65 1,825 1,836 150 96 2,084 Ozarks Rural Elec. Coop. F. Arkansas- Adair 503 — 503 623 6 — 628 People's Elec. Coop. —— Pontotoc 1,897 236 1 2,134 2,508 252 1 2,761 ui Red River Valley Rural Elec. ^ss"- * Love 916 58 57 1,031 796 118 180 1,092 Rich Mountain Elec. Coop. F. Arkansas — None — ... None s Rural Elec. Coop. * —-*-•*• Garvin 518 53 59 630 721 75 81 877 South Eastern Elec. Coop, of Durant Bryan 980 53 57 1,090 1,460 57 67 1,584 __, S. W. Rural Elec. Assn. Tillman 2,478 114 — 2,592 1,923 43 33 1,999 S. Western Elec. Coop. F, H6w Mexico None None Tri-County Elec. Coop. 1 Texas ... None 714 318 20 1,052 Verdigris Val. Elec. Coop. Tulsa 1,277 67 6 1,350 1,472 92 1,564 Western Elec. Coop. Kingfisher II — None

Total Collections $445.90 $525.29 TABLE 78 INHERITANCE AND ESTATE TAX CASES CLOSED AND TAXES ASSESSED

CASES CLOSED AMOUNT OF TAX

Assess­ ments Amount of Waivers Audit Made Tax Assessed Cases Issued Total As Reported Increase Interest

Fiscal Year I94S-I947

July 190 $ 82,475.44 119 804 576 247 922 43,218.72 12,259.47 $ 1,031.45 58,509.34 August 135 90,804.43 140 816 893 183 1,056 30,152.04 7,849.55 1,192.09 39,193.68 Ul September I4S 636,635.95 154 905 990 150 1,140 68,418.57 11,274.20 1,350.80 79,043.57 O October - 142 74,813.60 150 949 851 304 1,155 72,855.60 9,498.48 693.41 33,047.49 November 128 160,348.00 133 756 847 250 1,097 93,899.82 10,275.19 907.51 105,082.52 *_ December 142 738,797.08 126 812 885 274 1,159 293,707.58 22,372.30 894.32 316,974.20 January 145 181,092.43 133 813 983 178 1,141 387,100.87 155,034.89 21,383.98 583,519.54 8 February 147 118,668.42 130 702 799 176 978 88,347.94 13,678.40 828.28 102,854.82 777 205 March 125 71,787.82 139 938 1,143 40,653.51 13,509.58 1,203.73 55,372.82 981 197 April 193 128,966.35 179 1,102 1,299 161,476.84 15,340.23 1,238.35 178,055.42 a 144 828 1,058 156 39,650.35 May 142 110,811.34 1,214 57,802.03 11,242.58 306.04 148 810 774 274 33,483.15 72,734.29 June 151 135,844.13 1,048 8,943.97 307.17 Q

TOTAL 1,784 $2,501,045.02 1,895 5,345 2,913 9,953 10,775 2,574 13,349 $1,399,119.47 $291,278.84 $31,840.13 $1,722,038.44 > Fiscal Year 1947-1948 X July 180 $ 87,146.44 175 459 201 835 888 382 1,270 77,722.38 $ 18,334.89 $ 2,168.88 98,224.15 O August 128 148,132.55 131 358 287 776 649 249 898 20,725.83 12,410.52 1,097.32 34,233.70 Q September 102 155,776.47 109 353 135 627 787 150 917 119,485.60 23,783.83 2,925.99 149,195.42 October 150 87,880.07 128 356 283 770 741 252 993 83,243.34 18,087.36 2,377.62 106,711.82 November 102 56,809.35 90 375 203 868 687 142 729 23,669.95 7,811.51 355.11 32,156.37 December 187 103,690.00 152 353 235 740 635 328 963 89,296.78 9,557.32 942.05 79,798.15 TO January 176 90,501.60 183 411 204 778 778 267 1,033 69,948.73 11,525.20 834.47 82,308.43 February 144 367,453.87 139 340 281 780 320 373 993 184,018.74 18,782.30 861.89 203,440.93 March 137 102,759.04 154 376 229 759 717 346 1,083 131,140.87 123,478.89 29,094.73 293,712.29 224 33T> 78,191.45 I April 177 160,157.71 161 453 841 811 1,141 55,882.78 18,138.73 2,371.94 May—. 169 191,113.58 139 432 187 738 763 400 1,153 126,975.65 13,578.89 2,079.48 142,634.02 212 435 198,457.33 June 184 202,434.88 192 454 858 793 1,228 168,952.43 27,086.90 2,418.00

TOTAL 1,815 $1,743,858.33 1,733 4,723 2,894 9,150 8,737 3,644 12,381 $1,133,881.94 $305,552.74 $47,625.48 $1,487,080.18

1943-47 Period 9,953 13,349 $1,399,119.47 $291,278.84 $31,340.13 $1,722,038.44 1947-48 Period 9,150 12,381 1,133,881.94 305,552.74 47,825.48 1,487,060.16 CO

Increase or Decrease* second period over first period 803* 968* $ 285,237.63' $ 14,273. $15,985.35 $ 234,978.28* CO 254 DIVISIONS OF OKLAHOMA TAX COMMISSION

TABLE 79 GIFT TAX CASES CLOSED AND TAXES ASSESSED

fiscal Year 1946-1947 Taxes Assessed and Paid

Audit MOUTH Increase Total

July • $ 2,989.87 $ 2,989.87 August 12 2,183.59 758.88 41.28 2,993.72 September 10 1,986.73 17.80 17.80 2,002.33 October 7 709.04 14.22 723.26 November 10 10 2,442.99 257.60 .14 2,700.73 December 21 25 2,641.07 ,175.24 483.30 8,199.61 January 29 29 5,254.56 96.02 5,360.68 February 21 26 4,202.05 70.71 4,272.76 March • 77 84 22,004.57 1,491.56 1,593.96 25,090.08 April • 21 24 6,641.77 406.60 361.56 7,409.92 15,850.07 May 24 25 595.40 203.18 18,648.65 6,330.16 June—, 29 29 140.04 203.91 6,574.11

TOTAL— $ 73,126.44 $3,867.33 $3,071.85 $ 83,065.62

Fiscal Year 1947-1948

July 15 5 20 $ 2,594.10 $ $ 114.94 $ 2,709.04 August 14 3 17 1,780.66 1,281.23 653.36 3,715.25 September- 87 9 76 18,885.93 220.00 126.99 19,212.92 October 25 4 29 10,315.85 469.54 376.49 11,161.58 November 3 2 5 157.69 85.20 17.. 58 250.67 December 45 3 51 6,119.22 1,095.01 847.19 8,062.42 January 28 8 36 5,882.43 836.00 31.50 6,749.96 February 30 5 35 3,795.12 138.50 3,052.29 9,985.91 March 53 IS 69 9,190.64 180.94 413.64 9,788.22 April 30 5 36 12,709.80 474.66 472.10 13,555.56 May 41 8 49 42,085.55 1,823.07 1,837.83 45,743.28 June 33 19 52 4,996.74 1,872.40 768.78 7,637.92

TOTAL- 384 91 475 $121,493.65 $8,477.66 $8,715.62 $138,688.73 DIVISIONS OF OKLAHOMA TAX COMMISSION 255

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TABLE 80 (Continued) e GROSS PRODUCTION TAX COLLECTIONS BY COUNTIES, FISCAL YEARS 1938-39 THROUGH I947-H8 CO

COUNTY 1938-39 1939-40 1940-41 s Ul Oklahoma $2,197,360.73 $1,999,425.05 $1,844,739.43 $1,987,221.22 $1,519,757.52 $1,318,920.63 $1,780,148.71 $2,410,226.18 $2,385,111.44 $2,991,583.52 Okmulgee 96,713.11 78,126.54 75,420.92 83,956.72 73,351.33 64,548.65 70,250.20 75,700.23 85,796.63 106,300.71 O Osage — 745,805.89 629,227.98 614,627.15 703,954.72 740,786.13 696,522.19 708,013.34 728,624.22 802,285.69 917,743.57 Ottawa 59,082.11 89,638.98 119,605.18 139,713.93 170,599.04 160,093.58 117,563.37 110,831.54 131,412.78 76,933.84 8 Pawnee 67,085.73 69,591.67 60,025.44 66,463.43 110,300.87 104,870.51 104,353.36 112,533.51 131,997.05 170,246.56 Payne 114,070.09 167,860.67 171,308.17 274,418.17 306,002.03 260,506.63 236,373.37 222,536.09 246,128.99 285,728.14 Pittsburg 6,685.61 8,762.89 9,090.85 7,743.56 11,201.81 14,372.51 8,522.28 9,873.35 7,542.27 11,454.73 Pontotoc 932,657.61 549,737.46 454,491.92 397,065.69 306,767.63 273,729.54 246,277.17 242,242.08 272,622.80 342,299.67 § Pottawatomie 661,481.35 699,576.93 575,064.94 747,903.53 555,748.23 412,127.74 282,880.11 273,917.81 317,044.03 488,026.47 Rogers 42,852.70 39,326.04 40,980.74 51,142.16 50,204.16 41,419.52 42,795.04 47,070.58 46,517.71 55,508.14 Seminole 1,630,663.61 1,273,459.13 1,163,945.19 1,266,491.06 ,054,976.93 942,856.34 819,319.61 928,550.08 1,152,566.01 ,485,530.39 Sequoyah 639.50 737.67 675.19 1,021.80 894.09 956.71 831.16 578.22 631.78 558.97 Stephens 101,032.74 94,773.50 104,661.64 134,781.96 151,321.04 167,851.89 213,944.03 271,269.50 559,764.84 ,499,059.00 > Texas 5,793.87 8,449.28 12,364.66 13,077.58 17,037.40 31.526.25 127,287.97 166,901.65 212,672.52 287,128.23 X Tillman 25,955.27 25,030.37 40,171.42 48,757.25 34,603.12 23,364.31 17,920.47 20,169.92 16,838.80 18,253.50 o Tulsa 84,633.21 69,055.87 63,246.17 70,591.75 62,230.17 59,144.67 73,576.24 84,193.47 87,132.71 110,156.21 o Wagoner 17,444.67 14,584.00 15,728.26 16,871.18 13,460.51 11,002.38 10,543.12 11,830.12 14,816.01 18,041.06 Washington 70,627.90 59,191.27 61,815.93 65,013.54 69,372.50 61,179.58 70,749. 13 75,761.23 86,993.54 116,237.21 1,006.01 7,058.57 7,114.21 6,013.44 6,610.71 Excess and Miscellaneous Collections 574.14 6,685.36 4,598.77 1,276.52 4,869.19 TOTAL $9,347,134.70 $8,129,051.17 $7,884,613.66 $9,305,258.19 $8,388,388.90 $7,852,089.36 $8,519,077.22 $10,107,081.19 $11,965,026.82 $17,293,317.01 1 DIVISIONS OF OKLAHOMA TAX COMMISSION 257

TABLE 81 ANALYSIS OF GALLCtIS REPORTED

Percent Percent 0f 1946-17 Tofals 1947-'!. Totals

Total Sal Ions Renorted 1,835,537,565 100.000. 2,076,281,783 IOO.O0OJ Out OC State Use 1,301,942,524 70.930 1,495,058,986 72, 007 State Use 533,595,042 29.070 581,222,797 27,893

Total State Use 533,595,042 100.000. 581,222,797 100.000-

Exempt ions: U. S. Government 5,698,478 1.068 5,926,827 1.020 Aqr iculture 102,780,926 19.262 110,737,691 19.053 Aircraft 9,399,517 1.761 10,744,110 1 .649 public We If_re 19,463 .00. 31,628 .005 Solvent 2,564,480 .481 2,553,988 .439 School Districts 2,997,231 .562 3,349,069 .576 Allowance To Distributors 10,250,874 1.921 11,202,351 1.927

Net Taxable Gal Ions 399,884,073 74.941* 436,675,650 75.131

TABLE 82 MONTHLY STATEMENT CF MOTOR FUEL CONSUMPTION

lncr_.se Month 1946-1947 1947-1948 Deere .se* Percent

July 53,731,128 58,554,142 4,823,014 3.875J August 52,960,613 58,519,525 5,558,912 10.496 September 45,493,605 50,428,187 4,834,682 10.847 October 46,528,112 49,298,747 2,770,53b 5.855 November 44,883,172 61,244,673 6,36I,_0I 14.173 December 39,546,121 43,097,005 3,550,885 8.979 January 37,490,167 48,278,618 10,738,451 28.777 February 41,253,500 35,748,056 5,505,444* 13.345 March 39,064,277 40,259,031 1,194,754 3.068 April 43,639,753 44,619,879 980,126 2,246 May 41,202,776 49,851,435 8,648,659 20.990 June 47,801.818 51,323,498 3,521,680 7.367

Total 533,595,042 581,222,797 47,627,765 8.926

Motor Fuel Tax Collected 27,951,058.37 25,227,125.98 2,723,932.39* 9.745} to 00

d | TABLE 63 55 MONTHLY STATEMEI'T, SPECIAL FUEL USE TAX s_z, ui

Liquids Diesel, etc. Combust ible Gases-Butane, etc. O Increase Increase Increase Decrease* 19LV6--47 I 947-1.8 Decrease* Decrease*

July 69,241 I 18,220 48,979 47,311 66,614 9,303 116,552 174,834 58.232 50.005 August 75,263 130,439 55,176 26,869 64,425 37,556 102,132 194,864 92,732 90.736 a Seotember 82,965 136,493 52,534 45,153 51,969 6,81b 128,1 18 187,463 59,350 46.324 o October 90.739 137,579 46,840 50,399 59,369 8,970 141,138 156,948 55,810 39.543 November 89,840 143,444 53,604 65,967 62,630 3,337* 155.807 206,074 50,267 32.262 December 94.7-6 141,052 74,721 79,990 5,269 169,487 221 ,042 51 ,555 30.418 46.286 H_ January 88,755 174,766 86,011 66,158 95,914 29,756 154,913 270,680 I 15,767 74.730 February 105,614 169,790 64,17b 93,965 101,558 7,593 199,579 271 ,348 71,769 35.960 > 224,412 March 109,210 140,167 30,957 34,423 84,245 178* 193,633 30,779 15.895 4,124 328,655 X April 97,228 224,470 127,242 100,001 104,185 197,289 131,366 66.585 88,304 12,364* 285,393 37.527 May 119,578 209,953 90,375 76,940 207,882 78,011 o 57,524 438 276,825 46.903 June 130.917 218,314 87.397 68,012 188,441 88,385 Q

Total 1,154,116 93,396 1,954,971 2,339,044 884,073 45.222 u\ Special Fuel Use Tax Collected -$107,336.54 $156,470.23 $48,034.75 45.101? 1 TABLE 84 Ul MONTHLY CONSUMPTION CF MOTCR FUEL SUBJECT TC FUE-LS EXCISE TAX I Ul Increase Kerosene And Blending Oil Increase Increase O Or Or Or •>_ Decrease* 1946-47 1947-48 Decrease* Decrease* O

July 53,279,824 58,078,339 4,798,515 5,198,024 4,858,010 340,014* 58,477,848 62,936,349 4,458,501 7.624? August 52,567,822 58,025,106 5,457,284 4,830,582 4,810,093 20,489* 57,398,404 62,835,199 5,436,795 9.472 a September 45,020,551 49,986,321 4,965,770 4,046,146 3,841,077 205,069* 49,066,697 53,827,398 4,760,701 9.702 o October 46,185,098 48,795,169 2,610,071 5,409,600 4,451,310 958,290* 51,594,698 53,246,479 I ,651,781 3.201 November 44,210,732 50,713,612 6,502,880 6,208,056 4,323,325 1,884,731* 50,418,788 55,036,337 4,618,149 9.160 December 38,969,200 42,676,331 3,707,131 7,115,872 6,713,139 402,733* 46,085,072 49,389,470 3,304,398 7.170 January 36,958,616 47,828,266 10,869,650 7,650,475 7,601,999 48,476* 44,609,091 55,430,265 10,821,174 24.258 February 40,750,721 35,280,165 5,470,556* 10,082,241 7,425,288 2,656,953* 50,832,962 42,706,453 8,127,509* 15.989 > March 38,644,409 39,755,457 1,111,048 8,974,569 7,189,720 I,784,849* 47,618,978 46,945,177 673,801* 1.415 X April 43,165,627 44,047,877 882,250 10,057,212 6,531,707 3,525,506* 53,222,839 50,579,584 2,643,255* 4.966 o May 40,826,134 49,302,382 8,476,248 6,575,647 3,811,541 2,764,106* 47,401,781 53,113,923 5,712,142 12.050 9.627 June 47,317,830 50,806,945 3,489,115 6,634,387 3,197,213 3,437,174* 53,952,217 54,004,158 51,941 Q

527,896,564 575,295,970 18,028,389* 610,679,375 640,050,392 29,371,017 CQ w

Fuels Excise Tax Collected $489,942.00 $512,130.75 $22,188.75 4.529?

CO Ul CD CO TABLE 85 Ol MONTHLY STATEMENT CF .SCLINE AND SPECIAL FUELS IN GALLONS AS ;EPC?,TED TO OKLAHOMA TAX COMMISSION o

Fiscal Year I34.-47 Total Consumed Ga1 Ions Ga1 Ions In Taxable Special Mont- Reported Exported State U. S. Agriculture Other Total Ga1 Ions Fuel July 3 August 176.497,314 l22,7bb,ISb 53.731 .128 451,304 17,535,820 967.742 19,004,366 34,728,262 116.552 55 September 160.580,91b 107,620.303 52,960.61 3 332,791 14,311,lbl 967,334 15,671.28b 37,283,327 102.132 U October 166,543,080 121 ,049,475 46,193,606 473,054 3,333,34b 1,043,40b 10,349,806 35,143,799 128,1 18 __! November 148,485,534 101.957.422 M,528,112 343,014 11,331,718 1 ,109,152 13,283,834 33,244,228 I4I.I3S CQ December 138,678,590 93,795,413 44,383,172 572,440 8,255,273 1,392,723 10,320,436 34,562,736 155,807 6,526,534 o January 141,866,842 102.320,721 39,545,121 576,921 4,695,983 1,253,630 33,019,587 169.487 *1 155,929,755 118,439,583 37,490,167 531,551 4.562,731 1,406,932 6,601,214 30,988,953 154,913 February 142,406,616 101 ,153,016 41,253,500 502,779 4,801,095 1 ,215,319 6,519,193 34,734,307 199.579 o Ha rch 126,626,030 37,561 ,753 39,064,277 4l9.Sb3 0,034,580 1 ,255,970 7,710,418 31,353,859 193,633 Apr i 1 155,227,600 11 1 ,587,847 43,639.753 474.126 7,000,746 1 ,368,320 S.843,192 34,796,561 197,239 May 156,864,17b II 5,561,400 41,202,776 376,642 6,016,797 1,344,408 7,737,847 33,464,929 207,382 k. June 165.831,213 118.029,395 47,801 ,813 483,988 8,851,676 1,655,755 10,991 ,419 36.810,339 188,441

Total 1,835.537.5.6 1,301,942,524 533,595,042 5,698,478 102,780,92b 14,980,691 123,460,035 410,134,947 1,354,971

F isca 1 Year 1947-48 H July 184,215,909 125,661,767 58,554,142 475,803 13,238,857 1,358,345 20,073,005 38,481,137 174,334 > August 185,310,855 lib.791,330 58.519.525 494,419 17,901,0o5 1,334,46b 19,729,950 38,789,575 194,EC! X September 168.915,681 118.487.494 50,428,187 441,806 10,265,320 1.217,207 11,924,453 38,503,734 IS7,4bS October 183,322,63b 134,023,889 49,298,747 503,578 9,700,078 1,392,706 11,596,362 37,702,385 196,948 o November 161.158,570 109.913,897 51,244,673 531,061 10,331 ,481 1.552,250 12,414,792 36,829,881 206,074 o December 160.307.701 117,210.695 43,097,006 420,675 5,566,422 1,462,579 7,449,676 35,647,330 221.042 SJ January 162,354,564 114,075,946 48,278,618 450,352 b.126,809 1,379,689 7,956,850 40,321,768 270,630 E3H February 3.366.598 5,006,028 153,495,85b 123.748,800 35,748,05b 467,891 1,171,539 30,742,028 271,348 • Ul March 160,360,223 110.101,197 40,253,031 503,574 3,735,339 1,232,444 5,471,357 34,787,674 224,412 Ann 1 174,011,211 129,391 ,332 44,bl9.879 572,002 6,547,330 1,480,844 8,600.176 36,019,703 328.655 May 192.447,953 142.596,533 49,851.435 549,053 9,366,674 1,500,640 II,416,367 38,435,068 285,833 June I 194,379,604 143,056.106 51,323,493 516,553 9,591,721 1,596,016 11,704,290 39,619,208 276.826

Total 2,076.281.783 1.495.058.986 581,222,797 5,326.827 110,737,694 16,678,785 133,343,306 447,879,491 2.839,044

Increase 240,-44,217 193.083,i.b2 47,627,755 228,349 7,956,768 1,693,094 9,883,21 1 37,744,544 884,073 Decrease Percent 13.lib 14.330 8.926 4.007 7.741 1 1 .335 8.005 3.203 45.222 TABLE 86 MONTHLY STATEMENT CF EXEMPTIONS AS REPORTED

u. S. Government Agriculture A i rcraft Public Welfa :-1 Increase Increase Increase Increase «- H Months 1946-47 1 947-48 Decrease* 1 946-47 1947-48 Decrease* 1946-47 I946-4S Decrease* 1946-47 1942-48 Decrease*

July 451,304 475,803 24,499 17,585,820 18,238,857 653,037 516,868 389,160 372,292 1 ,554 3.618 2,064 O August 392,791 494,419 101,628 14,311,161 17,901 ,065 3,589,904 647,349 1,018,111 370,762 623 1 .958 1.335 5_{ September 473,054 441,866 31,188* 8,833,346 10,265,320 1,431,974 775,630 1,004,234 228,604 1 ,445 1,937 492 W October 343,014 503,578 160,564 II ,631,718 9,700,073 2,131,640* 730,732 991,232 260,560 1,136 3,116 1,980 O November 672,440 531,061 141,379* 8,255,273 10,331,481 2,076,208 910,336 1,053,327 142,991 773 3,258 2,485 IT] December 576,921 420,675 156,246* 4,695,983 5,566,422 870,439 767,123 976,543 209,420 1 ,439 3,013 1 ,574 January 531,551 450,352 81,199* 4,562,731 6,126,809 1,564,078 806,096 821,128 15,032 1.730 2.351 °2i a February 502,779 467,891 34,888* 4,801,095 3,366,598 1,434,497* 742,167 641,226 100,941* 2,193 2,310 117 E Ma rch 419,868 503,574 83,706 6,034,580 3,735,339 2,299,241* 757,558 644,924 112,634* 2,051 2,211 IbO Apr. 1 474,126 572,002 97,876 7,000,746 6,547,330 453,416* 835,777 816,976 18,801* 2,166 3,523 1,357 | Hay 376,642 549,053 172,411 6,016,797 9,366,674 3,349,877 849,796 899,810 50,014 1 ,559 2,385 82b a June 483,988 516,553 32,565 8,851,676 9,591,721 740,045 1,060,085 987,379 72,706* 2,794 1 ,948 34b* 2

Total 5,698,478 5,926,827 228,349 102,780,926 110,737,694 7,956,768 9,399,517 10,744,110 1,344,693 19,463 31,628 12,165 I 1- _ Solvent School Districts Total I Increase Increase Increase •*>• 1946-47 1947-48 Decrease* 1 946-47 1947-48 Decrease* 1946-47 1947-48 Decrease* Percent o July 224,698 221,047 3,651* 224,622 244,520 19,898 19,004,866 20,073,005 1,068,139 5.620 p August 224,182 194,397 29,785* 95,180 120,000 24,820 15,671,286 19,729,950 4,058,664 25.899 September 204,013 155,602 48,411* 62,318 55,494 6,824* 10,349,806 II,924,453 1,574,647 15.214 October 236,380 262,265 26,885 140,904 136,033 4,871* 13,283,884 11,596,362 1,687,622* 12.704 November 248,163 242,054 6,109* 233,451 253,611 20,160 10,320,43b 12,414,792 2,094,35b 20.293 December 225,253 199,139 26,119* 259,810 283,884 24,074 6,526,534 7,449,676 923,142 14.144 January 222,658 221 ,430 1,228* 376,448 334,780 41,668* 6,501,214 7,956,850 1,455,636 22.390 February 180,612 191,629 11,017 290,347 336,374 46,027 _,519,193 5,006,028 1 ,513,165* 23.211 § Ha rch 189,446 199,747 10,301 306,915 385,562 78,647 7,710,418 5,471,357 2,239,061* 29.039 Apri I 206,517 233,104 26,587 323,860 427,241 103,381 8,843,192 8,600,176 243,016* 2.748 Hay 179,760 218,180 38,420 313,293 380,265 66,972 7,737,847 11,416,367 3,678,520 47.539 June 222,793 215,394 7,399* 370,083 391,295 21,212 10,991,419 II,704,290 712,871 6.486

Total 2,564,480 2,553,988 10,492* 2,997,231 3,349,059 351,828 123,460,095 133,343,306 9,883,211 8.005 TABLE S7

GASOLINE TAX EXEMPTIONS, BY COUNTIES

Fiscal Year 1946-1947 Fiscal Year 1947-1948 Farm Exemptions-G. 1 Ions Farm Exempt ions-Gal Ions Tractor School Tractor School County Registrations Agr icultural Solvent District Registrations Agricultural Solvent District

Adair 169 118,118 4,838 25,741 194 157,773 3,942 10,375 Alfalfa 1,741 2,420.371 4,783 36,903 1,811 2,674,438 4,872 40,313 Atoka 201 162,101 3,070 23,372 243 221,645 2,880 28,870 Beaver 1 ,482 2,600,103 1,301 41,593 1,516 2,874,445 1.310 39,835 Beckham 1,451 1,946,855 17,426 60,392 1,576 2,156,869 19,178 59,390 Blaine 1,580 2,331,981 8,129 52,068 1,685 2,442,846 7,964 55,382 Bryan 1,210 1,570,989 11,338 67,350 1,210 1,746,496 11.521 67,502 Caddo 2,695 3,640,860 17,374 94,700 2,822 3,778,714 16,063 96,472 o Canadian 1,908 2,561,313 15,681 27,973 2,018 2,773,028 16,801 26,752 Carter 340 410,321 32,1 27 50,957 363 459,604 32,512 63,182 Cherokee 223 167,636 3,186 19,826 256 194,508 7,643 8,786 o Choctaw 252 293,631 11,015 28,486 310 356,996 9,530 27,733 Cimarron 773 1,749,207 2,179 4,679 826 i,942,315 2,453 8,260 Cleveland 1,254 815,225 27,850 7,446 856 733,533 32,405 9,911 Coal 194 222,220 2,400 9,690 245 238,194 2,860 16,459 Comanche 1 ,400 1,535,314 56,177 45,923 1,350 1 ,569,47. 54,618 49,617 Cotton 1,216 1,622,113 3,810 29,074 1,214 1,645,041 4,027 35,153 i Craig 782 903,325 12,017 17,324 867 1,122,045 11,733 19,936 Creek 791 638,595 21,271 58,467 710 722,675 18,332 64,-85 Custer 1,763 2,860,706 18,493 43,636 1,799 3,017,250 17,353 51,147 •-_ Delaware 335 244,884 545 36,804 375 311,035 625 44,8*07 Dewey 1,174 1,696,712 880 51,932 1,250 1,788,546 2.200 47,435 > Ellis 942 1,341,994 3,903 40,784 981 1,479,285 3,885 41,204 X Garfield 2,626 3,558,633 49,034 43,616 2,721 3,915,696 48,468 51,372 Garvin 1,290 1,587,918 17,561 47,696 1,314 1,572,665 17,546 47,174 o Grady 2,116 2,563,313 33,563 73,121 2,204 2,606,259 33,342 79,405 Grant 2,251 3,359,095 3,240 28,789 2,377 3,737,620 3,414 31,385 § Greer 1,150 1 ,697,656 11,055 41,455 1,239 1,904,513 10,556 39,088 Harmon 1,019 1,343,451 6,390 37,186 1,061 1,468,091 4,420 33,164 Harper 762 1,509,450 1,637 26.54B 800 1,556,213 2,829 31,014 Haskell 239 281,169 2,965 22,517 242 364,128 2,611 19,379 CQ Hughes 615 721,721 9,975 61,282 647 901,340 9,686 57,043 Jackson 1,761 2,342,973 19,823 62,909 1,889 2,440,351 19,271 52,297 Jefferson 729 1,041,761 6,636 48,950 756 1,087,365 5,817 58,462 Johnston 301 344,537 3,540 31,283 351 424,772 2,917 36,010 Kay 2,068 2,846,672 40,564 21,657 2,160 3,265,370 37.885 29,392 Kingfisher 1 .903 2,595,212 6,118 50,800 1,893 2,864,560 7,979 66,252 Kiowa 2,162 3,021,759 1 2,426 59,636 2,258 3,117,235 13,170 69,068 Latimer 47 46,105 3,035 20,861 59 63,709 1,835 23,379 LeFlore 283 393,570 9,907 74,086 296 422,986 8,996 79,262 Lincoln 1 ,17b 367,424 8,126 50,510 1,205 1,057,231 7,388 60,976 Logan 1 ,316 1,423,401 16,893 18,771 1,433 1,521,812 16,103 41,038 Love 530 620,519 2.B65 26,635 536 686,219 2,692 30,532 McClain 1 ,057 1,404.917 6,167 36,276 1,100 1,389,803 5,900 42,479 TABLE 87

GASOLINE TAX EXEMPTIONS, BY COUNTIES (Continued)

Fiscal Year I94b-I947 Fiscal Year 1947-1948 O Fa rm Exemptions-Gal Ions Farm Exemptions-Gal Ion. Tractor School Tractor School County Registrations Agricultural Solvent District Registrat ions Agriculturn 1 Solvent District 3Ul

McCurtain 259 347,759 9,256 55,002 276 410,922 8,895 79,637 Mcintosh 35,926 537 36,234 539 694,896 7,159 734,723 5,696 Ul Major 1,390 1,632,896 1 ,428 27,329 1 ,540 1 ,743,704 1,229 23,259 Marshall 345 413,033 5,988 22,929 357 432,171 4,630 24,037 O Mayes 742 325,2Cb 8,085 25,695 792 835,191 6,100 25,205 •-*. Murray 303 324,086 7,949 20,52b 312 309,278 6,298 23,600 Muskogee 918 1,349,180 68,635 38,710 825 1,376,066 56,563 40,004 Noble 1 ,336 1,535,589 6,353 32,708 1,333 1,644,885 6,852 48,09o 8 Nowata 664 703,083 3,006 37,308 691 839,641 2,162 31,568 M Okfuskee 629 706,053 6,025 28,872 690 789,702 5,657 37,267 a£ Oklahoma 1,072 1,382,749 491,37b 40,771 1 ,124 1 ,434,703 506,613 56,976 Okmu 1 gee 658 802,874 21 ,735 46,865 692, 904,471 31,464 55,012 o Osage 967 1,134,333 17,030 39,172 1,029 1,287,676 17,863 41,468 Ottawa 528 717,896 474,117 23,808 584 897,832 483,920 26,399 Jg>

Pawnee 720 744,495 34,770 32,133 803 816,701 6,234 36,123 •-_ Payne 1,101 1,155,049 '14,672 45,723 1,202 1,215,455 45,323 55,307 > Pittsburg 483 489,435 28,778 41,496 530 595,410 22,906 45,834 X Pontotoc 440 498,825 39,963 40,923 486, 514,301 24,940 43,572 Pottawatomie 986 906,982 28,355 54,660 934 998,488 29,073 59,143 Pushmataha 66 59,449 2,585 24,743 84 51,201 2,825 30,188 Roger Mills 963 1,335,839 2,038 51,915 1,026 1,454,143 1,933 63,152 i Rogers 838 828,076 10,454 26,744 847 940,505 9,958 34,032 2 Seminole 417 420,795 30,130 58,744 437 476,120 28,421 58,821 55 Seguoyah 182 297,749 2,239 43,837 191 306,087 2,641 38,442 Stephens 1,102 1,265,124 23,994 46,352 1,113 1,278,51.8 23,689 63,685 Texas 1,728 3,405,289 9,498 22,250 1,899 3,718,479 9,916 15,394 Ti1Iman 2,000 3,140,825 13,364 53,927 2,087 3,262,573 12,609 52,331 1 Tulsa 1,037 1,530,697 582,680 66,459 1,063 1,613,948 578,915 74,767 Wagoner 827 1,154,492 4,241 20,015 864 1,247,473 3,495 19,658 Washington 465 486,373 24,838 18,010 468 556,244 23,399 16,222 Washita 2,713 3,411,311 8,371 65,336 2,750 3,519,306 7,889 64,425 Woods 1,391 2,125,988 11,652 24,120 1,455 2,362,700 12,164 29,551 Woodward 1,003 1,529,304 14,299 34,889 1,089 1,557,683 14,210 36,419

Total 78,074 102,932,120 2,601,356 3,006,601 81,188 111,007,798 2,552,021 3,282,505 CO CO CO TABLE 88 i*

SALES TAX COLLECTIONS BY COUNTIES FOR THE FISCAL YEARS, 1938-39 THROUGH I9U7-U8

COUNTY 1938-39 1939-40 1940-41 1941-42 1942-43 1943-41. 1941.-1. b I9U5-46 1946-47 1947-48

Adair $ 18,785.91 $ 18,802.64 $ 24,723.59 $ 28,520.72 $ 34,426.22 $ 38,723.18 $ 40,532.42 $ 49,900.85 $ 59,472.24 $ 64,363.42 "C Alfalfa 43,696.73 47,123.09 49,612.14 65,147.19 68,855.99 81,301.37 85,620.23 103,429.00 128,911.51 148,051.49 W Atoka 21,897.83 25,921.30 33,260.44 35,937.36 44,374.12 50,563.18 54,761-78 67,967.29 77,215.86 80,799.00 t-H Beaver 14,551.80 15,771.91 17,630.08 23,7)5.69 26,029.73 31,331.50 34,614.39 38,992.97 51,490.09 64,179.26 O Beckham 87,948.52 85,512.94 92,452.05 122,208.99 141,884.85 160,603.00 177,142.99 220,572.29 254,118.84 297,253.54 5-5 Blaine 56,413.08 56,060.08 59,877.99 78,632.38 86,279.41 107,208.81 114,736.62 141,128.93 173,907.84 200,539.45 03 Bryan- 81,212.99 92,062.92 106,753.96 107,785.68 135,828.34 161,052.87 164,159.05 199,039.25 237,336.62 257,425.80 —. Caddo 114,112.13 109,926.29 122,893.03 155,427.44 173,630.65 198,331.93 236,785.42 278,202.77 332,014.11 353,634.84 J-j Canadian 93,497.01 87,829.94 93,451.67 111,423.18 128,553.16 161,424.86 166,340.29 206,303.21 252,807.83 288,291.92 ^1 Carter 176,034.70 157,666.54 189,859.46 192,244.65 233,341.20 308,924.14 366,401.39 415,036.20 499,664.01 569,206.35 Q Cherokee 28,760.58 27,658.11 26,815.82 46,747.39 48,503.18 55,635.06 64,141.01 77,475.47 90,359.28 94,624.32 M Choctaw 53,446.24 52,501.28 63,136.82 63,893.81 85,240.84 99,999.20 106,697.93 118,883.97 143,788.21 152,028.70 £j Cimarron— 11,071.66 10,951.23 11,579.74 18,137.18 20,369.57 27,258.60 35,264.08 41,235.03 55,352.48 70,842.79 Cleveland 97,721.52 98,726.90 97,616.81 102,249.05 160,824.45 195,151.21 216,193.18 254,419.66 318,131.17 370,819.52 |JJ Coal 19,010.92 21,430.74 23,829.16 24,376.57 30,131.15 31,887.16 37,856.84 44,533.64 48,998.25 48,366.44 ffi Comanche — 149,525.07 145,526.88 233,823.23 324,977.43 440,299.05 473,291.57 469,309.37 505,672.30 559,602.80 596,810.74 O Cotton - 33,084.50 31,543.65 35,710.33 59,078.25 54,282.79 51,802.26 59,035.86 72,915.56 97,040.96 107,503.44 te* Craig 55,401.31 60,441.71 57,631.41 77,232.04 99,066.56 91,208.01 99,268.40 121,604.56 147,614.37 165,535.08 S Creek 188.165.99 171,444.76 174,869.94 205,806.39 209,344.48 256,930.46 288,810.36 342,035.84 424,523.76 452,069.70 Custer 97,496.89 97,679.30 109,976.07 126,318.25 152,622.90 178,240.07 198,483.88 251,844.85 303,321.98 339,604.16 hj Delaware 15,147.30 16,957.52 14,421.06 15,044.56 16,154.98 19,565.21 21,167.82 32,150.24 41,946.96 41,603.75 £> Dewey 26,794.51 26,809.31 27,391.91 37,759.88 41,958.00 48,808.35 52,352.86 62,919.55 77,189.56 90,748.78 KA Ellis- 26,007.90 23,840.26 24,229.80 30,908.91 38,035.20 43,195.76 51,225,13 69,626.09 75,188.60 91,534.42 Garfield 298,248.32 300,255.75 327,345.33 364,534.06 404,164.99 478,058.69 561,592.53 719,493.93 887,648.30 955,325^37 O Garvin 69,237.59 69,125.55 78,464.50 95,435.12 108,862.96 135,982.10 164,008.71 194,095.67 282,048.82 431,682.17 Q Grady 136,431.58 147,069.77 145,179.51 183,923.80 218,493.16 256,393.47 287,746.56 340,134.70 395,785.01 415,207.30 g Grant- 42,740.87 44,318.83 44,414.41 49,953.63 56,190.87 68,725.15 74,569.98 88,397.53 112,193.46 131,602.66 Q Greer 39,333.34 38,013.65 43,484.97 57,792.50 70,232.71 73,266.94 82,927.92 96,289.00 114,364.50 127,947.23 S Harmon-- 21,248.33 22,649.38 23,982.65 41,894.97 43,239.35 48,735.57 57,504.45 64,886.29 71,832.33 85,491.05 W Harper 20,420.84 18,939.91 19,702.80 25,644.09 29,384.84 37,846.32 37,670.48 46,566.64 59,985.23 77,532.42 rj\ Haskell 26,144.62 23,007.95 29,601.14 31,553.73 35,514.05 42,945.92 47,165.36 54,642.45 66,797.09 69,468.09 M Hughes - 70,009.93 63,763.06 80,133.37 82,792.75 87,229.71 98,238.89 113,558.88 137,257.20 164,705.61 181,978.25 Q Jackson 72,662.81 72,393.72 80,188.98 110,726.02 142,145.32 158,092.44 180,036.79 204,174.65 235,080.44 268,568.24 -___! Jefferson- 34,431.07 29,299.82 31,576.33 46,882.31 44,662.13 51,565.36 67,454.95 65,271.57 77,816.54 84,489.46 Johnston 20,272.04 17,781.63 26,078.16 23,751.26 26,128.62 28,148.70 30,562.0-. 36,282.69 46,136.43 54,347.04 Kay 272,532.54 280,028.83 302,903.76 329,428.80 380,715.29 436,630.46 479,237.39 582,781.03 712,847.42 789,885.85 Kingfisher 49,711.69 51,948.73 53,088.30 63,588.69 70,289.63 87,177.36 95,534.97 119,543.98 145,272.22 172,763.96 Kiowa 74,639.63 74,111.51 79,362.11 117,041.84 128,202.16 143,687.01 161,828.92 193,862.09 227,708.69 258,122.24 Latimer 15,292.53 15,704.06 16,763.70 21,023.22 20,812.17 23,977.10 25,842.03 35,365.41 40,555.04 43,949.33 LeFlore 72,436.59 79,132.46 94,016.30 106,940.95 106,056.70 118,865.99 133,087.11 164,232.27 197,422.47 207,804.09 Lincoln 64,692.09 64,575.59 68,643.99 92,025.09 92,793.28 110,060.70 126,439.82 154,688.96 184,510.71 194,021.65 Logan 93,321.74 91,935.80 98,132.19 121,841.16 126,160.61 151,781.51 187,616.53 216,483.01 258,085.14 278,719.87 Love 15.367.80 14,440.39 18,372.28 18,820.01 20,299.37 25,621.15 27,942.42 29,862.48 36,310.75 42,337.10 TABLE 88 (Continued) SALES TAX COLLECTIONS BY COUNTIES FOR THE FISCAL YEARS, IS38-3S THROUGH 1947-48

COUNTY 1938-39 1939-40 1940-41

McClain - $ 32,083.91 $ 32,646.42 $ 34,737.08 $ 42,793.27 $ 49,591.77 $ 65,547.55 $ 69,595.64 $ 81,429.23 $ 95,638.39 $ 105,947.58 J2 McCurtain 56,210.07 55,825.05 80,982.67 76,007.15 87,200.52 103,258.49 109,087.95 136,608.55 177,780.61 187,599.02 O Mcintosh - 38,491.17 38,077.69 47,424.60 55,701.28 62,241.60 68,975.11 56,189.11 69,550.48 84,523.07 91,307.51 5g Major 26,506.63 26,602.24 28,027.41 38,153.09 38,983.44 49,261.42 54,779.13 68,185.65 87,374.73 98,880.39 CO Marshall 19,553.93 19,810.84 36,600.77 38,991.53 37,717.77 68,031.13 57,544.10 60,596.86 65,812.82 66,811.35 Q Mayes 37,275.43 42,394.95 37,022.78 84,925.81 109,211.65 101,644.75 109,494.80 125,492.91 134,468.55 136,973.00 M Murray 32,790.50 30,814.49 36,372.32 38,864.60 42,988.20 51,272.81 60,461.70 76,000.72 94,923.93 110,452.80 Muskogee 286,390.06 281,947.16 294,312.27 394,859.52 532,508.18 673,262.56 621,589.00 685,819.55 763,288.79 827,757.24 O Noble 49,355.71 50,486.52 52,448.87 62,294.46 72,648.01 81,792.09 95,002.71 114,662.18 144,728.16 174,153.00 PI Nowata 50,944.93 46,993.67 54,834.68 60,923.10 60,195.41 66,022.93 73,757.11 97,030.69 103,561.87 111,964.91 t^ Okfuskee 52,110.67 46,524.31 52,937.51 66,706.32 65,931.36 71,438.83 79,115.55 92,338.85 105,684.93 117,820.73 >> Oklahoma 2,151,798.27 2,247,926.61 2,397,055.23 2,769,828.90 3,203,651.37 3,983,690.68 4,578,658.15 5,218,871.97 6,369,130.49 7,140,513.14 K Okmulgee — 180,740.13 173,732.60 192,037.42 222,932.19 235,170.72 271,503.34 294,445.84 362,754.69 428,160.65 466,315.69 O Osage 124,338.25 114,466.74 119,124.82 135,554.77 138,601.72 153,693.34 173,430.99 204,358.63 240,756.96 266,086.84 2 Ottawa - 131,330.04 144,216.65 172,868.89 209,041.53 266,329.17 280,355.54 300,984.66 352,311.36 409,432.79 391,972.13 j> Pawnee 46,024.16 43,656.19 49,081.29 54,610.83 60,005.04 68,853.84 80,168.08 93,524.98 114,085.65 130,266.92 Payne 175,020.45 172,648.18 181,089.19 204,031.00 226,072.84 261,385.18 270,269.16 350,221.59 463,773.49 531,194.21 Pittsburg 139,664.13 146,988.39 160,505.69 158,441.59 301,468.70 294,695.16 342,220.16 380,193.25 395,328.32 411,681.26 Pontotoc 174,708.55 169,455.88 168,723.87 169,044.71 184,385.62 209,104.05 240,179.18 306,253.49 372,082.40 401,342.16 Pottawatomie 201,981.76 214,122.79 203,642.07 236,143.41 265,775.00 319,675.72 354,541.73 435,364.97 496,287.46 553,066.30 Pushmataha 28,486.95 28,265.14 31,563.67 42,985.91 39,082.09 43,704.63 45,233.50 66,868.50 67,666.50 69,568.98 Roger Mills 19,067.85 18,111.72 17,690.06 25,027.79 27,309.62 31,976.30 33,715.16 39,055.23 44,497.98 48,326.88 Rogers 55,493.96 50,411.02 55,035.74 77,776.49 96,480.09 99,322.40 113,101.06 131,154.46 155,572.94 169,117.81 Seminole 241,063.11 224,811.17 249,894.33 308,020.16 246,562.06 290,852.79 347,585.30 405,558.56 496,766.99 546,964.49 Sequoyah 26,086.82 23,710.47 27,454.83 38,792.53 43,058.82 47,574.29 60,000.12 59,173.26 71,404.79 80,187.61 Stephens 119,448.17 111,927.08 132,664.05 165,470.60 171,170.08 226,722.01 274,171.18 314,390.63 392,697.79 513,511.66 Texas 38,592.03 48,712.96 54,131.58 67,653.12 68,961.25 85,944.75 120,635.60 137,795.48 186,841.86 231,388.30 Tillman 68,014.91 67,082.93 79,192.52 90,744.07 129,682.19 145,464.84 152,462.60 168,057.96 189,354.65 213,905.42 Tulsa 1,738,806.92 1,849,210.18 2,009,720.68 2,400,264.75 2,551,179.10 3,136,322.34 3,497,447.07 3,895,326.49 4,712,927.80 5,502,230.80 Wagoner 27,932.91 27,227.55 27,702.35 47,538.83 52,296.32 56,243.92 63,335.12 75,129.95 90,130.75 97,346.06 Washington 239,846.70 245,823.80 256,291.95 265,681.84 280,504.66 284,422.77 308,014.21 351,061.36 441,938.61 474,195.11 Washita 45,864.67 46,874.33 53,880.52 68,334.65 78,651.04 85,857.00 95,668.09 109,815.04 130,924.01 149,124.27 Woods 64,926.69 67,585.94 71,104.39 86,458.05 101,257.93 125,662.40 128,381.88 160,767.19 200,720.56 234,481.90 Woodward 62,834.07 60,870.30 60,200.59 75,752.46 90,180.37 107,521.27 118,671.64 158,100.60 207,727.72 238,526.11 General 434,881.13 349,904.64 332,043.89 494,008.26 542,806.38 618,495.08 628,888.41 650,732.57 763,938.26 970,013.99

TOTAL $10,237,624.68 $10,320,552.29 $11,191,361.87 $13,403,626.55 $15,230,474.72 $17,967,689.80 $20,072,054.82 $23,274,658.85 $28,067,038.59 $31,676,974.85 266 DIVISIONS OF OKLAHOMA TAX COMMISSION

CHART" NO. 17

DISTRIBUTION OF SALES TAX COLLECTIONS

BY PRINCIPLE BUSINESS GROUPS

FISCAL YEAR 1946-47 DIVISIONS OF OKLAHOMA TAX COMMISSION

CHART MO. 18

DISTRIBUTION OF SALES TAV COLLECTIONS

BY PRINCIPLE BUSINESS GROUPS

FISCAL YEAR 1947-48 TABLE 8S UbE TAX CCLLECTICNS BY COUNTIES, FISCAL YEARS I S_.e-3S THROUGH 19U7-U&

COUKTY 1938-39 1939-40 1940-41 1941-42 1942-43 1943-44 1944-45 1945-46 1946-47 1947-48

Adai r $ 42.88" $ 103.26 $ 14.00 $ 1.15 i 33.29 $ 1.32 $ 2.03 $ 23.48 $ 30.53 $ 28.00 Al fal fa 7.89 4,635.54 6,381.14 76.76 3,768.75 176.29 31.72 51.45 182.24 205.18 Atoka 23.08 10.45 4.40 43.25 26.42 701.97 13.52 17.55 83.11 94.25 I Beaver 121.05 61.47 683.69 190.88 82.75 405.00 49.84 420.5b 0_ 3eckham 707.17 2,269.93 667.14 1,025.76 2,960.57 1,774.02 1,458.02 1,745.12 1,433.65 1,157.63 CQ Blaine 32.86 175.37 19.92 79.03 52.32 47.61 86.63 58.31 154.18 6,151.51 Bryan— 318.09 583.53 1,061.72 574.69 7,348.62 2,876.26 368.03 1,107.68 739.73 1,248.99 Caddo 44.73 44.88 254.19 246.67 103.90 324.83 257.77 21.14 259.34 212.28 Canad i an 592.46 1,165.54 1,117.90 1,345.13 1,697.37 1,109.05 1,074.24 745.54 572.17 871.19 O Carter 1,508.31 2,122.60 2,218.22 4,018.77 21,480.71 3,037.91 1,789.40 1,386.01 2,502.20 4,324.28 O Cherokee 101.66 81.83 1,822.48 101.71 475.57 81.42 91.11 X Choc taw 172.98 345.91 1,036.87 260.90 90.95 77.94 51.55 27.64 3.60 Cimarron 7.40 4.32 72.44 31.11 114.80 21.CO 316.24 < Cleveland 188.67 376.10 423.55 348.96 1,239.41 200.29 1,957.26 81.99 34.44 1,033.74 Coal 24.47 183.82 21.94 30.27 Comanche 2,170.20 2,454.21 4,588.92 4,553.00 23.822.40 6,457.74 1,695.32 2,114.17 2,898.44 1,793.21 Cotton 320.00 39.09 1,405.98 346.67 494.35 7.32 113.00 37.14 242.00 99.42 Crai g 285.80 265.10 481.09 183.82 137.38 476.30 57.21 172.28 236.61 1,405.63 O Creek 4,723.34 4,987.05 3,918.92 5,744.98 3,890.23 4,021.81 4,416.23 601.84 3.183.24 517.30 Custer 358.56 414.32 2,121.65 116.08 72.84 233.64 218.96 64.04 122.74 475.22 Delaware 7.04 2.44 23.95 18.00 40.00 3.25 71.31 57.40 Dewey 17.37 14.12 4.40 76.04 2.35 86.15 9.00 Ellis 72.51 156.11 91.01 302.92 665.86 128.73 144.60 46.47 58.65 251.78 o Garfield 9,001.03 18,695.40 9,072.15 11,637.18 20.202.09 25,619.85 9,356.07 8,748.10 11,105.42 18,127.27 Garvin 319.45 193.37 786.55 1.129.41 425.82 403.08 384.27 207.07 25.40 91.88 Grady 2,100.71 2,468.16 3.624.71 6,840.25 11,589.42 3,805.54 5,001.13 3,839.45 4.109.66 1,623.85 o Grant 283.90 409.08 161.11 223.53 93.03 92.46 144.55 105.75 462.57 465.84 Greer 142.91 237.41 401.27 160.48 271.27 348.54 627.95 125.26 1,380.07 145.26 Harmon —— 56.26 171.91 447.03 190.69 co 33.59 79.68 696.22 5.12 682.47 168.92 Harper 59.34 111.80 354.77 81.42 38.74 87.09 101.36 22.65 302.05 200.54 Haskell 83.48 64.45 7.43 1,151.57 126.75 171.67 30.34 63. 14 § Hughes 31.36 219.88 2.396.66 99.12 74.31 9.40 9.30 W Jackson 789.96 224.19 337.70 2,920.61 12,514.69 307.25 604.16 1,314.03 2.291.21 579.08 Jefferson 203.66 61.43 13.59 337.78 20.97 111.02 188.36 96.59 232.18 74.04 Johnston 123.95 689.42 11.78 17.35 8.60 3.48 36.00 43.27 Q Kay 14,008.07 19,721.46 26,830.18 41,543.47 29,940.10 47,264.11 36,745.35 29,827.84 35,231.01 27,066.90 Kingfisher 134.76 371.75 926.22 464.34 91.14 177.76 401.90 591.22 289.49 206.80 K i owa 464. 57 569.72 1,655.62 1,057.60 1,264.80 662.74 595.62 634.92 1,430.80 647.68 Latimer- 5.32 98.30 15.63 74.30 49.02 8.70 21.20 536.30 LeFlore 787.49 958.29 3,271.24 1,328.36 775.66 466.07 542.38 1,033.72 3,075.70 6,298.27 Lincoln 185.61 166.83 166.42 680.75 62.02 26.14 8.70 10.44 172.55 co Logan 771.64 1,664.66 1,940.48 1.356.66 857.50 -815.70 1,162.46 1,118.02 1,870.36 1,095.56 CO Love 29.73 48.24 61.21 32.14 51.64 145.53 110.94 C3 TABLE 89

(Continued) USE TAX COLLECTIONS BY COUNTIES, FISCAL YEARS I938-3S THROUGH I9H7-H8

COUNTY 1938-39

McClain $ 15.97 $ 96.59 $ 46.36 $ 106.66 $ 25.66 $ 42.29 $ 34.08 $ 67.85 $ 76.59 $ 140.83 McCurtain— 250.75 117.99 100.20 71.17 24.23 181.36 23.04 27.36 416.88 Mcintosh 2.83 125.71 126.24 22.10 98.10 6.20 Major 13.80 298.32 221.41 97.91 273.19 500.86 520.97 465.21 454.77 179.06 Marshall 2.50 845.53 84.46 53.79 1,415.07 631.44 75.56 98.64 251.86 27.50 Mayes- 1,488.32 149.40 52.56 30.87 1,691.88 152.82 82.37 182.59 292.66 38.06 Murray 37.94 94.59 80.21 47.90 8.28 42.57 27.78 75.07 86.59 150.33 Muskogee 8,480.71 6,625.65 3,550.15 6,037.77 83,880.07 3,959.14 2,756.02 3,459.19 19,799.26 52,682.75 Noble 591.7S 128.91 7.33 215.14 229.62 306.70 78.15 75.00 7.46 3.84 Nowata 169.36 244.06 885.10 344.60 230.75 124.78 114.40 39.11 123.67 47.77 Okfuskee 40.79 84.12 11.97 9.56 Oklahoma— — 54,584.02 75,661.39 72,669.09 63,836.94 102,828.10 66,247.97 64,159.05 77,778.18 119,962.26 140,184.11 Okmulgee 2,715.75 5,450.83 8,987.52 8,898.66 7,690.50 11,520.16 3,569.82 12,305.15 6,416.16 11,633.30 Osage ; — 640.59 1,064.66 486.03 421.06 1,429.35 1,490.11 243.18 685.32 690.37 2,310.30 Ottawa 22,466.89 24,482.29 29,258.11 30,444.55 20,078.31 18,709.37 15,200.78 15,832.11 20,069.55 10,621.21 Pawnee 1.86 595.61 569.39 158.22 1,630.85 1,715.64 1,458.57 1,220.00 1,835.77 157.69 Payne- 2,108.52 2,097.34 1,866.70 2,782.25 1, 591.1 1 1,845.38 923.82 1,407.35 6,392.15 1,994.95 Pittsburg 1,749.71 1,518.32 3,098.83 1,947.89 5,449.57 3,820.72 1,048.51 11,677.38 3,617.24 1,143.47 Pontotoc - 2,293.10 12,893.62 7,781.65 3,742.26 5,029.86 5,028.72 2,542.39 2,433.37 1,806.32 3,993.35 Pottawatomie 3, I2C.81 3,369.82 3,327.51 1,528.84 8,707.04 2,308.50 2,203.05 1,109.30 1,201.80 948.56 Pushmataha 345.75 224.57 220.42 591.43 71.45 64.50 24.56 55.19 40.44 4.75 Roger Mills 4.40 22.12 5.02 22.30 28.21 1,314.27 64.00 29.00 Rogers 430.85 382.20 1,097.90 1,445.26 508.25 513.83 324.82 417.30 502.13 774.19 Seminole 512.98 841.56 2,985.04 518.79 452.92 171.25 121.10 189.78 252.74 410.48 Sequoyah 27.14 98.72 177.35 41.64 2.90 1,157.57 Stephens 4,905.23 4,270.73 9,243.87 26, 187.96 12,207.95 14,310.84 35,407.40 16,537.31 17,513.51 26,774.73 Texas 468.86 499.24 808.41 425.46 583.99 57.87 259.43 296.83 659.05 829.76 Tillman 222.83 174.97 1,503.65 205.87 14,005.62 345.44 168.74 285.82 212.72 155.11 Tulsa 109,461.69 141,658.13 145,849.96 143,549.05 140,381.45 133,233.31 142,901.65 117,232.30 171,830.82 264,966.37 Wagoner 2.00 136.43 11.54 18.95 9.24 10.87 13.99 9.47 Washington 28,228.07 32,655.65 2I.4S4.28 65,835.36 23,925.05 29,102.80 30,894.70 37,996.84 37,739.09 37,808.61 Washita 54.46 2,453.74 186.33 140.38 1,158.08 8.82 684.01 323.16 55.57 227.75 Woods 602.37 608.00 941.18 659.17 835.14 715.74 652.84 656.41 1,366.98 1,237.28 Woodward 2,939.19 3,092.11 696.81 885.24 2,553.39 957.07 927.66 700.20 6,873.99 851.09 General 177,715.35 239,552.34 198,434.42 218,423.48 211,487.77 203,596.98 160,972.35 340, 142.33 572,126.70 807,183.32

TOTAL $467,989.53 $531,158.88 $596,790.59 $670,729.68 $797,536.80 $603,345.13 $543,075.30 $702,793.68 $1,068,654.60 $1,446,492.32 to TABLE SO o MUSIC BCX AND RURAL ELECTRIC CC-CPERATIVE TAX COLLECTIONS BY COUNTIES

MUSIC BOX TAX RURAL ELECTRIC CO-OPERATIVE TAX

COUNTY 1944-45 1944-45 1945-46 1946-47 1947-48

Adair $ 109.12 $ 281.71 $ 271.49 $ 162.85 $ 239.43 $ 271.95 $ 309.24 $ 534.02 Alfalfa 38.82 12.55 34.17 190.81 991.42 1,064.50 1,337.06 1,514.72 Atoka 55.61 165.05 61.29 28.05 33.25 37.57 187.68 291.08 Beaver 10.15 21.CI 15.39 6.80 22.33 28.20 21.29 244.44 Beckham 630.37 .02.40 519.95 535.07 428.42 594.68 1,357.90 1,767.35 § Blaine 1,530.42 1,365.70 2,413.78 2,096.52 744.57 875.50 1,016.42 1,231.22 Bryan 91.22 102.34 63.40 5.47 401.50 456.19 754.46 1,062.49 CQ Caddo — 1,099.39 1,301.31 1,247.97 1,710.09 1,189.25 1,323.89 1,350.90 2,553.05 Canadian 412.96 170.07 87.43 72.68 750.85 803.15 1,050.43 1,428.54 o Carter 2,593.37 3,988.69 4,422.33 3,312.87 Cherokee 218.58 159.32 246.44 173.55 122.89 129.96 181.78 214.79 Choctaw — 3, 303.11 4,779.75 3,924.06 4,574.05 151.79 187.61 298.49 390.28 Cimarron Cleveland-— 3,353. IC 2,001.43 151.37 671.47 621.SC 684.87 948.98 1,048.51 Coal 3, IC8.24 4,160.58 4,633.11 4,787.68 182.30 254.26 354.99 494.15 Comanche 3,738.30 43,952.85 14,383.28 8,476.69 925.31 972.75 1,740.39 2,119.79 Cotton— 876.72 788.38 1,470.05 1,833.82 Craig 68.75 165.18 63.47 81.47 329.82 158.90 495.61 674.77 Creek 119.54 66.89 136.11 164.44 277.53 338.61 389.38 398.78 Custer 4,940.76 8,558.12 4,684.48 4,491.33 420.02 513.82 851.80 1,015.34 Delaware 114.02 76.45 60.34 72.11 253.02 134.08 550.87 811.22 Dewey 32.21 10.02 602.74 708.41 801.51 916.04 > El 1 is 3.27 35.40 60.10 74.09 347.37 437.63 626.56 615.79 X Garfield 8,708.95 9,844.64 9,407.57 8,478.21 45.32 54.15 149.12 271.28 o Garvin 81.03 198.52 275.68 260.97 425.70 527.05 697.04 1,008.29 Grady 1,103.72 2,605.53 1,624.85 3,408.22 646.56 747.82 1,280.29 1,626.10 Q Grant 9.62 20.58 23.76 995.33 1, 124.85 1,399.12 1,688.94 Greer 1,718.43 449.80 1,385.85 1,668.19 385.81 442.23 474.91 731.75 Harmon 905.88 413.66 857.44 834.78 560.96 679.01 785.74 1,128.79 Harper 27.00 235.71 270.53 208.61 399.99 Haskel 1 1,177.81 1,879.53 1,895.31 1,862.87 S3 Hughes — 55.51 23.93 51.01 219.66 452.68 689.15 918.50 Jackson 83.05 37.00 12.82 76.97 704.95 876.06 672.65 1,330.24 Jefferson 193.66 571.29 518.70 439.96 384.44 823.52 959.21 Johnston 24.74 13.18 96.05 133.44 219.20 346.08 Kay 2,361.62 3,654.18 4.141.99 4,334.72 988.16 1,149.19 1,487.57 1,805.43 Kingf i sher 8.00 54.26 222.54 780.78 909.69 1,489.26 1,747.21 Kiowa— 162.94 76.52 46.01 239.29 730.63 851.91 1,196.50 1,617.76 Latimer 69.23 56.39 49.69 4.12 LeFlore 677.21 723.50 943.02 1,363.80 41.79 88.84 153.32 198.10 Lincoln 113.51 20.47 13.83 16.05 298.66 217.53 400.98 556.42 Logan 1,315.77 2,081.28 1,688.36 1,828.27 213.21 245.68 377.86 603.98 Love 356.18 378.30 475.24 538.55 TABLE 90 (Continued) MUSIC BOX AND RURAL ELECTRIC CO-OPERATIVE TAX COLLECTIONS BY COUNTIES

MUSIC BOX TAX RURAL ELECTRIC CO-OPERATIVE TAX

COUNTY 1944-45 1945-46 1946-47 1947-48 1944-45 1945-46 1946-47 1947-48

McClain $ 512.21 $ 573.91 $ 829.52 ; 931.89 $ 358.01 $ 404.84 $ 608.86 $ 765.16 McCurtain 481.82 108.25 330.54 364.74 139.95 266.52 Mcintosh 616.54 671.49 496.89 524.85 30.16 48.18 67.58 79.50 2 Major 133.51 21.77 39.68 12.56 424.08 494.66 807.90 1,173.75 ui Marshall 25.55 38.42 5.24 13.40 185.95 221.78 266.08 302.04 Mayes 44.93 83.84 271.44 222.42 260.45 147.87 488.30 712.82 Murray 338.20 368.30 296.40 527.20 3.19 96.00 251.06 O Muskogee 9,372.78 9,442.26 6,230.56 5,246.70 310.45 361.95 487.44 540.52 Noble- 776.3b 1,149.95 1,637.38 2,616.17 399.93 478.84 734.27 983.20 Nowata 19.85 9.14 14.15 32.07 132.31 157.75 235.96 294.05 Okfuskee 3.52 275.57 103.20 138.20 208.55 248.12 8 Oklahoma 50,032.65 66,315.01 42,238.45 35,943.59 19.98 23.07 133.30 241.92 Okmulgee 6,473.33 8,956.69 6,541.50 5,663.74 340.13 398.09 594.55 681.05 Q Osage 770.(8 1,351.38 1,298.03 1,367.50 866.59 1,050.65 1,432.77 1,619.26 Ottawa 2,603.73 3,287.40 2,949.33 2,786.33 249.45 124.15 445.14 606.15 Pawnee 30.25 193.88 77.10 40.67 849.75 1,085.69 1,490.87 1,702.00 Payne 1,590.52 1,336.30 1,479.42 820.45 314.25 345.33 538.48 742.76 P i tt sbu rg 1,271.64 1,739.80 1,968.01 1,655.59 15.44 45.30 > Pontotoc 15.66 125.93 18.02 278.12 327.19 495.70 715.51 978.52 Pottawatomie 456.69 3,355.16 810.69 15,303.61 199.66 264.34 463.29 585.45 X Pushmataha—- 21.27 148.86 25.01 107.25 116.76 163.43 277.99 374.74 o Roger Mills ~~ 1,382.70 76.97 104.04 143.68 171.30 Rogers- 13,531.02 15,685.81 14,256.64 13,849.01 330.28 451.26 732.55 747.15 o Seminole 6,008.09 1,754.37 1,815.07 11,093.03 131.48 166.75 286.81 338.77 Seuuoyah ' 40,56 273.63 240.31 121.53 31.99 46.62 67.59 83.61 Stephens 1,928.30 1,885.13 1,357.28 1,431.36 646.67 490.64 1,063.78 1,332.36 Texas 7.32 75.54 1,225.91 1,062.81 22.83 25.94 447.93 1,040.08 Ti 1 Iman 2,163.81 384.94 446.79 852.55 932.52 1,614.48 1,771.26 Tulsa 28,004.24 26,834.95 19,669.42 16,212.06 193.95 244.36 430.22 588.65 Wagoner 4.75 251.57 29.81 161.57 s Washington 1,418.44 1,792.70 1,236.91 980.62 374.55 456.47 673.69 765.73 Washita 89.67 32.10 56.71 81.24 872.57 1,139.34 1,529.79 1,926.15 Woods 692.45 5.65 50.97 21.59 263.30 287.10 429.42 703.88 Woodward 7.40 2,760.02 1.422.87 2,160.37 837.41 1,011.01 1,210.57 1,281.20 General 8,819.03 7,994.92 9,053.53 8,663.82

TOTAL $180,184.22 $255,494.00 $178,857.09 $28,200.51 $32,062.08 $48,454.61 $62,741.62 CO

TABLE SI -• CO BEVERAGE LICENSE DIVISION AUDITS MADE AND TAX COLLECTED

TAX MO PENALTY ON:

Alcohol License and Bottled Keg Permits I—_ Penalty 9eer Beer Collected Fiscal Year 1945-47 o aUls 114 124 $ 87,187.50 j 248,574.61 $ 77,275.50 $ 413,038.51 $ 38.00 — 117 ias I9.35S.50 319,788.30 88,588.50 427,733.30 60.00 O - 117 127 13,311.00 321,205.09 103,282.00 437,798.09 52.00 *_ — 117 127 11,049,50 297,442.29 105,103.25 413,595.04 45.00 O - 122 137 7,891.00 305,674.99 105,404.25 418,970.24 24.00 129 135 8,810.84 268,590.20 89,231.75 385,552.79 34.00 W 121 122 8,532.15 256,307.11 85,137.75 350,977.02 50.00 123 S, ..3.00 268,293.49 75,591.75 350,331.24 B 122 35.00 120 3 123 3,623.50 250,137.55 58,348.00 325,109.05 40.00 w 123 14 137 5,000.50 289,573.10 65,854.75 331,438.45 48.00 ote* 126 13 139 5,616.45 329,309.21 68,881.00 403,805.66 68.00 132 7 139 97,384.00 330,056.01 74,196.50 540,635.51 23.00 l> —% H TOTAL - 1,450 $278,209.05 $3,543,951.85 $1,007,936.00 $4,830,095.90 $ bl_.00 > X Fiscal Year 1947-48 o

Jul y— - 133 139 $109, 088 ,00 $ 375,893.40 $ 72,292.26 $ 557,275.65 $ 10.00 Q August 133 17 150 13, 957, ,58 447,825.74 74,435.20 539,229.62 431,357.25 September - 123 II 134 17,353 .50 81,508.80 530,319.56 UA October — 131 2 143 II,82 5 .37 434,449.85 77,376.25 523,352.27 Ul November 125 II 136 6, 989 ,17 449,344.89 74,032.00 530,386.05 Oecembe r 131 20 151 6, 505 ,25 278,824.81 55,057.00 341,387.06 January 129 129 7, 992 .41 287,933.32 58,653.50 354,589.23 I February - 130 130 _,10 2 50 255,801.63 54,957.00 315,861.13 2.00 March — - 134 139 6,49 9 .58 231,639.. 3 52,435.25 290,574.57 2.00 April 127 131 8,,24 . ,99 301,545.23 33,511.00 371,403.22 Hay - 130 12 142 3 751 ,57 364,980.91 68,923.75 437.66S.33 2.00 June - - 132 20 152 105..07 7 .50 361,708.74 67,397.75 534,183.99 2.00

TOTAL I, -58 $303,.40 9 .53 $4,222,409.31 $ 801,690.75 $6,327,509. S9 TABLE S2 BEVERAGE LICENSE DIVISION LICENSES ISSUED AND BEER REPORTED

Licenses Issued

Retail Dealers 09 Bottled Seer Keg Alcohol Manu­ Whole­ Keg Off Reported Beer Military Permits facturers salers (Barrels) Reported Sales Issued Bottled Premises Special Ul

MOUTH Fiscal Year 1945-47 O *_ July 34 445 883 278 1,641 35,511 11,040 1,088 19 August 14 141 195 54 417 45,584 12,555 1,334 18 o September II 80 96 28 221 46,885 14,755 890 26 October 7 94 91 129 321 42,491 15,015 301 21 .ovember 59 79 29 173 43,538 15,056 439 12 December 53 7C 12 151 41,277 12,751 409 17 a January 7 55 72 40 184 JS,615 12,305 158 25 o February 13 43 77 45 179 38,327 10,799 127 18 g •larch 80 49 37 174 35,734 9,784 104 20 *^ April • 53 103 75 255 41,337 9,410 331 24 H May 53 127 255 47,044 9,840 447 29 > June 12 304 705 1,163 52,722 10,599 471 13 X TOTAL- 135 1,495 2,647 945 5,145 505,325 143,991 6,399 242 O q Fiscal Year 1947-48

CO July I 41 582 ,025 407 2,065 53,700 10,327 531 August 2 77 252 87 424 53,976 10,334 804 September 5 52 34 283 51,823 11,358 870 October 14 64 27 245 32,054 11,054 552 1 K over be r 3 29 10 128 54,192 10,545 637 Decen-ber 7 38 63 12 121 39,832 8,008 324 January I 13 34 108 21 177 41,133 8,380 355 February 8 23 30 17 108 33,585 7,851 332 March 8 37 88 30 I S3 33,091 7,490 337 April - 12 43 117 46 219 43,093 9,073 427 Kay 3 37 112 32 190 52,140 9,845 522 June II 277 733 257 1,283 61,573 9, 528 655 CO -a TOTAL- - - 2 134 1,293 5,407 503,202 114,495 6,277 co CO TABLE S3 -a CIGARETTE TAX DIVISION TAX AND LICENSE COLLECTIONS

Cigarette

Audit Audit 3 Receipts Licenses Receipts Total ui MOUTH Fiscal Year 1943-47 ass Ul July $ 394,405.37 3 105.50 $ 13,558.50 $ 708,071.37 $ 105,254.58 59.74 $ 60.00 $ 105,384.32 August 710, 450.49 145.70 15,833.2. 726,470.44 87,498.35 97.19 87,595.64 O September - 504, 523.93 125.20 18,031.50 522,584.65 76,974.69 35.59 79,040.28 October 569,842.74 78.45 15,654.00 706,485.19 99,855.27 127.85 40.00 100,033.12 November 589,828.89 102.00 13,427.76 303,358.34 97,775.01 314.45 35.00 98,124.43 December 512, I70.S7 47.75 12,234.75 524,503.18 38,582.89 33.73 20.00 86,533.62 January — 511,260.45 164.24 17,475.50 628,901.19 93,700.78 34.97 45.00 93,780.75 February — - 538,763.20 140.00 14,225.75 653,118.95 9I.8I4.8S 28.50 45.00 91,888.46 w March — 594,373.22 194.00 21,285.75 615,852.97 96,216.71 40.86 55.00 95,312.57 o April 690, 184.81 267.95 18,152.75 608,595.51 84,718.19 49.41 50.00 84,827.60 May 527,371.09 265.40 17,655.25 345,503.74 144,540.35 80.14 280.00 145,000.49 June 376,603.91 489.55 16,040.49 693,133.95 82,162.83 485.90 275.00 82,943.73

TOTAL »7,540,082.60 $2,119.75 $194,477.24 $7,736,679.80 $1,151,234.51 $1,418.43 $915.00 $1,153,567.94 > X o Fiscal Year 1947-48 Q July -$ 703,135.88 $ 400.15 $ 15,214.50 $ 718,751.63 $ 99,158.27 $ 177.88 $ 75.00 $ 99,408.95 August 578,472.59 4S4.S5 18,990.00 397,927.44 100,153.41 33.39 45.00 100,231.80 September 391,850.04 232.00 17,631.50 709,713.54 85,523.01 55.39 50.00 85,628.70 ui October 884,477.44 471.14 17,386.25 702,334.83 108,621.42 44.47 40.00 108,705.89 November 678,188.34 318.10 13,852.25 592,338.69 90,500.05 64.37 25.00 90,589.42 Ul December 658,965.49 1,233.00 13,454.75 673,853.24 87,779.79 99.34 40.00 87,919.13 s January — — 533,651.02 140.35 13,653.00 680,554.37 111,887.27 108.29 25.00 112,020.56 February 660,783.28 565.50 14,152.25 555,481.04 92,455.30 15.00 92,470.30 as March 326,278.52 847.45 21,718.25 646,844.32 100,941.40 270.75 70.00 101,282.15 Aprl 1 575,883.04 508.06 19,158.00 695,549.09 103,325.56 12.08 185.00 103,523.34 May - 395,589.75 1,697.50 17,956.75 716,244.00 99,878.48 67.84 360.00 100,306.32 June 758,795.72 398.00 16,433.75 776,627.47 113,447.48 41.24 40.00 113,528.72

TOTAL— -$7,957,062.21 $7,276.09 $202,821.23 $8,177,159.56 $1,193,670.44 t 975.14 $970.00 $1,195,615.58 TABLE 94 CICARETTE TAX DIVISION 8 LICENSES ISSUED Ul O Cigarette Licenses o*_ Fiscal Year i94'.-47 Fiscal Year 1947-48 m

MONTH Distributors Wholesalers Retailers Total Wholesalers Retailers Total a July 7 733 770 0 1,420 1,429 August 10 1,331 1,341 25 1,609 1,535 "•teTber— 13 933 945 9 1,892 1,901 i October 8 1,245 1,253 10 1,553 1,555 > Hoveirber 7 1,331 1,558 5 1,292 1,297 December 4 1,574 1,578 17 1,243 1,233 January IS 803 821 3 1,597 1,600 5 February 10 1,435 1,445 39 1,285 1,325 3 O '.arch- 51 1,257 1,318 91 1,858 1,949 14 Aoril • 13 1,183 1,201 II 1,827 1,838 37 May • 8 1,551 1,539 32 1,557 1,689 72 t June——— 13 2,485 2,498 20 1,343 1,363 TOTAL- 15,343 13,509 1

co -4 CJI CO

TABLE 95 USED EQUIPMENT LICENSES ISSUED Ai.D FEES CCLLECTED FISCAL YEARS ISU8-M7 Af D I 9-47At Licenses Issued ! 94-7-48 § Dupl cate Oup 1 icate Dualicate Total Month Dealer Oea ler True.man Tru ckman Peddler 1946-47 ui •4 July 2 2 5 3 Ul August 1 1 1 13 16 2 O Seotember 2 ... — 3 *i October 1 — _ — 2 3 6 November — 2 December 72 20 18 7b 194 196 o January 65 9 23 31 190 163 g February 16 5 10 36 69 91 E March 3 1 7 102 Apri 1 9 ... 1 2 12 63 a May 13 1 12 70 102 15 og* June b 7 80 93 7 >

Total

Collections 1947-48

July $ 70.00 $ 30.00 » $ $ — $ $ 10.00 $ 110.00 $ 75.00 August 35.00 15.00 10.00 65.00 --_ - — 125.00 70.00 September 60.50 ... .— — 10.oo 70.50 — October 25.50* -__ ... 10.00 — — 15.50* 55.00 November ... -__ ... -— ...... 70.00 December 2,520.00 300.00 180.00 380.00 20.00 10.00 40.00 3,450.00 3,415.00 January 2,275.00 135.00 290.00 405.00 30.00 6.00 20.00 3,160.00 2,650.00 February 560.00 75.00 100.00 180.00 ... 20.00 935.00 1,735.00 Ma rch 105.00 15.00 •__ ... 30.00 150.00 920.00 April 315.00 10.00 10,00 — 335.00 740.00 May 630.00 15.00 120.00 350.00 -__ 10.00 1,125.00 185.00 June 210.00 70.00 400.00 — --- — 680.00 165.00

Total $6,755.00 535.00 780.00 1,800.00 50.00 15.00 140.00 10,125.00 10,090.00

* Denotes Decrease DIVISIONS OF OKLAHOMA TAX COMMISSION 277

TABLE 96 TAFULATINC DIVISION FISCAL YEAR ACTIVITIES (Continued)

Card Ca rds Card C;.rd s Punch ing and Proces sed per Punc hing and Proce: _sed per Verifying AD nli cat ion Vei•ifyin g AODI icat ion

GENERAL ENFORCEMENT DIVISION 19«+6-.1947 1947- 1948

Analysis of Fieldmen's Effort _ Expense 55,535 27,750 56,434 34,000 Analysis by District Office 3,400 3,700 Analysis of Fr_ld_en . District -_._. 3,400 ___ 3,700 Analysis by Type of Tax Collected -._.______3,250 ___ 3,700 Analysis of Expense, Hotel, Food, etc., ___ 2,175 _.__ 2,450 rfork Summary, Contact, Audits., etc., —_ 1,050 — 1 ,375 Co. Dist. Fiscal year 1946-47 — -— 1,400 RESEARCH DIVISION

Annual Income Tax Statistic

ACCOUNTING DIVISION

Gasoline Excise Checks 5,354 2 ,389 Ledger (Gas) 6,510 13,20___0 17 ,214 13,80—0 Checks 1,750 25,650 2. 300 25,175 Depository Vouchers 19,320 18 ,784 Voucher Register 9,405 13,55___0 25. 241 12,30___0 Voucher Register by Type of Tax 13,750 12,200 Approp. to Counties for Source _ Purposes 13,650 ___ 21,200 Approp. to Counties for Schools & Roads -__ 32,700 31,700 Collections Classified by Fund 19,550 ... 18,400 Collections by Sources of Revenue — 20,300 ... 17,500

MOTOR VEHICLE DIVISION

Tag Agent County by Type Agent 73,285 41,677 72,162 46,025 By Account & By Type Tag 29,389 31.800 Tag 6 Mo. Report 3,675 197,600 3,67—5 107,500 12 Months Tax Report — — — 90,000 MISCELLANEOUS

Suspense and Disallowed 9,371 1,784 4,500 525 Invoices by O.T.C. Number 19,434 22,607 16,947 7,552 Suspense fi Disallowed Ledger 3,000 17,360 8,697 12,484 Other Applications 500 Special fuel Bond and Collateral — 2,400 1,40___0 Special Fuel Bond and Collateral by Surety 2,400 ___ 1,400 Special Fuel Code Book ___ 9,000 ___ Annual Corp. Income (5 Reports) —_ 25,000 ... 25,000 Miscellaneous 55___0 55...0

TOTAL 6.023,526 6,823,615 7,617,056 6,372,032 278 DIVISIONS OF OKLAHOMA TAX COMMISSION

TABLE 96 TABULATING DIVISION' FISCAL YEAR ACTIVITIES

Card Ca rds Card Ca rds Punching and Processed per Punch ing and processed per Verifying Appl ication Verifying Appl ication

1946.•194 7 1947- 1948 MOTOR FUEL DIVISION

Monthly Exemption Ledger 2,307,687 705,193 3,395,729 696,283 Yearly Exemption Ledger 5,454 793,106 1 ,640,912 Exemption Corrections 98,384 8,558 54,700 Monthly Exemption Summary 976 308 Exemption Signature Cards — 85,500 ___ 1,500 Excess Ga1 Ion Ledger — 390,219 - — Envelope Sticker Lists ___ 166,000 1,500 Exemption Permits ... 166,000 -__ 1,500 Exemption Permit Ledger ... 173,000 ___ 1,500 Exemption New Accounts ... 9,240 2,02___5 7,580 Exemption Master Changes 46,175 155,100 145,960 2,765 Bond and Collateral Records 8,124 8,500 10,853 8,000 Special Bond and Collateral by Surety 1 1,000 11,300 Distributor's Code Books ___ 93,400 ___ 70,000 Distributor's Reconciliation Ledger 1,085,185 401,725 1,255,83__8- 371,075 Motor Vehicle Permit Ledger 8,425 79,500 11,890 53,000 Duplicate License Ledger 6,442 73,800 7,175 56,300

SALES TAX DIVISION

Sales Tax Audit Sheets '31,732 634,799 840,810 382,220 Sales Delinquent Notices 51,406 540 105,263 Sales Delinquent List ... 308,229 1,060 324,049 Percentage Delinquency Report 46...0 63,121 84,398 111,774 Sales Tax Ledger (Quarterly) 718,447 681,845 Use Tax Ledger (Yearly) ___ 53,806 ___ 67,560 Music Box Tax Ledger (Yearly) 17,385 ___ 19,598 Sales by County, Post Office, Business Class -__ 179,780 — 243,055 Sales by Business Class 64,705 53,105 Sales by County, Post Office (Sales Sum.) 2,51___0 161,606 3,49...0 158,910 Sales by County, Business Class 37,978 73,434 Sales by County -__ 159,983 ... 171,834 Sales by Business Class (Co. 80) 51,89-__4 76,683 47,884 127,539 Use Tax By Business Class 15,090 10,146 18,960 10,281 Use Tax By County 900 10,060 1,800 9,838 Music By County 12,763 4,365 6,476 3,739 Music Delinquent Notice 875 375 Sales Adjustments 2,75-__0 12,396 7,300 8,816 Sales New Accounts and Changes 2,500 14,235 County 80

HEADQUARTERS

Personnel Record By Employee 1,000 1,200 1,000 By Sponsor 1,000 1,200 1,000 By Department 1,200 By County 1,200 1,00___0

OTHER APPLICATIONS

Released Employees 2,2 50 154 Exemption Summary 1,022 354 Sales H istory Cards 150 Income Tax 500

INCOME TAX

Delinquent Income Ledger 4,930 61,250 15,400 57,050 Additional Assessments 4 Coll. Ledger 69,228 112,000 80,1 40 1 20,250 Collections since formation of Commission 26,975 5,758 26,865 Collections for preceding 12 months 24,475 29,825 Assessments and Coll. Auditors Report 37,86___6 26,975 37,866 29,825 Income Advice Sheets 1 ,409,300 31 ,500 1,370,428 34,500 Assessments & Coll. Special Report ...... 1,200 TABLE £7 CASHIER'S DIVISICM, SHCI7II.C MONTHLY TRANSACTIONS OF RETURt.'S AND COLLECTIONS

1943-47 Transactions

Cash Window Clg. and Tob. Stamps Token Redemptions Token Sales

.eturns MONTI' Handled Items Amount I tern Atrount Items Amount I terns Amount

Jul i 42, 998 1,141 j 54,901.99 17,285,444 | 799,670.95 58,558 i 117.75 2,023,642 ; 3,I IS.85 August 39,257 884 41,577.82 17,131,059 797,968.84 119,936 171.06 1,972,732 3,490.8b September 38,328 865 39,091.41 14,929,174 683,697.24 60,252 94.55 1,718,348 2,705.94 October 41,727 955 47,853.75 13,855,615 789,708.01 101,724 155.42 2,031,875 3,350.58 Kovembe r 3 5, 423 729 35,712.39 14,477,792 387,503.90 43.93S 87.79 1,759,914 2,915.55 December 36,851 723 40,120.88 14,;.59, 989 700,753.53 87,355 159.83 1,994,984 3,155.12 January 54, 425 1,273 42,734.33 15,241,375 704,951.73 193,528 312.80 1,243,122 2,000.46 February SI, 12. 1,833 41,508.71 13,533,321 530,558.03 29,500 49.80 1,448,300 2,427.70 :Is rch- - — 124,545 2,991 50,329.99 14,894,458 790,589.93 82,348 111.10 1,242,202 2,071.55 April —122,8*5 977 35,760.10 14,588,228 574,903.00 225,802 384.93 1,238,598 2,004.57 May— - — 41,435 616 31,514.96 17,279,435 772,311.44 103,900 183.60 1,287,500 2,182.30 June 42,350 1,148 51,551.21 13,419,588 758,786.74 185,088 295.12 918,462 1,504.53

TOTAL 582,4.1 14,359 f512,758.05 87,295,818 $8,791,413.40 1,293,040 {2,133.55 13,879,910 ^30,938.59

1947-48 Transactions

July 47, 149 1,272 $ 60,112.83 17,212,572 J 802,293.15 75,77C $ 145.29 1,132,330 $ 1,793.81 August • 42, 335 858 40,2 50.76 16,518,234 778,325.00 55,918 98.99 1,241,082 2,029.01 55 Septemter 41, 145 782 37,022.51 13,748,552 777,373.05 142,072 235.28 1,039,278 1,823.47 l-H October 44,1 48 925 44,004.03 15,576,744 793,098.86 51,120 117.55 1,503,530 2,353.99 Q November 38,159 583 35,419.19 14,085,983 358,586.59 37,394 111.83 1,056,855 1,558.92 5. Decembe r 40,124 385 35,479.91 15,578,824 74S,745.28 72,624 127.58 1,657,573 2,302.92 January 53,416 858 37,285.65 15,659,234 775,648.29 11,704 70.02 395,595 I.07S.48 February 65,716 1,471 33,448.10 13,728,252 543,218.58 31,705 98.37 950,794 1,534.13 March 154,419 2,299 41,937.89 15,599,094 727,220.02 101,930 158.73 l,095,57C 1,720.77 Ap r i I 49,315 881 39,606.52 15,947,189 779,209.50 74,922 115.13 925,078 1,525.87 Hay — 40,906 571 31,572.35 17,032,009 795,458.23 137,244 223.43 1,035,755 1,343.54 June 42,520 1,079 53,941.28 18,568,803 872,243.20 79,952 152.40 948,548 1,522.10

TOTAL 559,584 12,466 $490,090.03 9_,354,720 *9,150,732.85 ,594.54 13,293,194 (21,298.01 eo CD 280 DIVISIONS OF OKLAHOMA TAX COMMISSION

TABLE 98 MOTOR VEHICLE REGISTRATIONS AND COLLECTIONS BY TYPE OF REGISTRATION FOR THE YEAR I9U6

Number Percent Percent Average Type of of to to Fee Per Registration Registrations Total Col lections Total Vehicle

Automobile 427,033 43.20',; $3,935,471.91 42.0SJ $ 9.21

Commercial Truck 72,924 7.38 1,803,334.97 19.27 24.72

Farm Truck 55,200 5.58 436,411.54 4.58 7.90

Commercial Trailers 8,239 .83 1,155,981.70 12.35 140.30

House Trailers 1,738 .18 30,579.85 .33 17.29

Inter-City Bus 1,495 .15 108,975.41 1.14 71.50

Intra-Clty Bus 3,551 .35 147,950.22 1.58 41.35

Private School 8us 595 .05 12,844.94 .14 21.55

Dollar (Tax Exempt) 3,171 .62 3,741.21 .04 .60

Temporary*

Motorcycle 4,390 .44 23,467.41 .25 5.35

Excise Tax 286,877 28.92 1,409,875.83 15.03 4.93

Title 109,890 11.11 110,783.76 1.18 1.00

Special Permits 4,898 .50 32,951.23 .35 3.72

Dealers (Hew Car) 1,225 .12 30,368.20 .33 26.01

Dealers (Used Car) 2,304 .25 44,634.50 .48 17.14

Dealers (Salvage) • 100 .01 1,235.90 .01 12.65

Dealers (Motorcycle) 33 830.10 .01 25.15

Dellnouent I, 109 .11 9,235.75 .10 8.32

Commercial Delinnuent 1,581 .17 61,942.33 .65 38.87

TOTAL 988, 794 lOO.OOji $9,359,776.56 100.005 $ 7.53

Excise Tax 285,877 100. OOf, $1,409,675.83 100.00% $ 49.31 Original Title 109,895 I00.0OJ 110,783.75 IOO.oo; 1.00 Transfer Titles 240,007 I00.00J 242,337.75 100.00J 1.00

* Discontinued DIVISIONS OF OKLAHOMA TAX COMMISSION 281

TABLE 98 (Continued) MOTOR VEHICLE REGISTRATIONS AND COLLECTION, BY TYPE OF REGISTRATION FOR THE YEAR 191*7

CLASS Number Percent Percent Average of to to Fee Per Registrations Total Collections Tota Vehicle REOI STRATI OH 463,971 72.335. $4,763,189.71 50.34* $ 10.25 Autontobl le ——— 83,388 9.69 559,318.42 5.92 8.B2 Farm Truck 73,388 11.44 2,248,807.15 23.80 28.21 Commercial Truck——— 9,271 1.44 1,317,190.64 13.94 142.07 Commercial Trailer 1,089 .17 110,339.35 1.17 101.59 Inter-City Bus 3,545 .55 167,028.48 1.77 47.11 Intra-Clty Bus 651 .10 13,979.34 .15 21.47 Private School Bus Oollar (Tax Exempt) 3,882 1.07 4,623.54 .05 .37

House Traller —__——— 1,690 .26 31,075.50 .33 18.36

Motorcycle — ——.. 6,117 .95 33,914.24 .36 5.54

Temporary*— —-————.....

Dealers (Hew Car) 1,313 .20 32,458.36 .34 24.72

Dealers (Motor Cycle) 89 .01 1,733.20 .03 25.84

Dealers (Used Car) .______. 2,746 .43 47,751.95 .51 17.38

Dealers (Salvage) 84 .01 1,064.30 .01 12.97

Spec Ial Perm I ts —— 4,391 23,983.17 .25 5.46

DalInquent Fees 922 7,047.40 .07 7.54

Commercial Oel Inquent————— 2,101 90,608.95 43.12

TOTAL- 341,618 100.00) $9,447,463.69 100.00J $ 14.72

Excise Tax—— 305,293 IOO.OO- $2,516,605.00 100.00% $ 8.24

Original Title 125,981 100.00* 123,929.00 lOO.OCf, 1.00

Transfer Titles 244,982 100.00% 247,398.75 100.00) 1.00

•Discontinued 282 DIVISIONS OF OKLAHOMA TAX COMMISSION

CHART 19

AVERAGE MOTOR VEHICLE LICENSE FEE BY TYPE OF REGISTRATION FOR 1948

COMMERCIAL TRAILER $142.07

INTER-CITY BUS $ 101.59

INTRA-CITY BUS $47.11

COMMERCIAL TRUCK $ 28.21

MOTOR CYCLE DEALERS $ 25.84

NEW CAR DEALERS $24.72

PRIVATE SCHOOL BUS $ 21.47

USED CAR DEALERS $ 17.38

HOUSE TRAILER $18.38

SALVAGE DEALER J $12.67

AUTOMOBILE 11$ 10.25

FAFIM TRUCK $8.82

MOTOR CYCLE ] $5.54

DOLLAR $ .67

SPECIAL $5.46 PERMITS TABLE &S TCTAL REGISTRATIONS AND TOTAL FEES COLLECTED, CALENDAR TEAR I SUC EY COUHTIES-MCTCfl VEHICLE LICENSES

Registrat ions

Total Auto- Farm Commercial Commercial Inter-City Intra-City Private Tax House Motor- CCL'f-TY Col lections mot i Ies Trucks Trucks Trailers Bus Bus Sch. Bus Exempt Trailer Cycle

McClain 1 32,610.84 2,433 471 280 9 28 McCurtain — 57,310.3o 2,793 1,019 548 79 53 21 84 Mcintosh JC,5_-3.JI 2,034 550 338 9 4 13 39 Mijor 40,571.89 3,029 802 274 15 5 31 O Marshall 23.296.C3 1,380 237 215 24 25 3 •»_ 'iayes 44,272.08 3,213 578 493 31 30 34 10 10 Murray 33,929.19 1,890 383 464 21 29 29 7 4 Muskogee 232,200.10 9,955 1,079 1,891 275 219 51 39 124 ft :.oble 43,289.77 2,847 651 345 38 12 43 6 13 '•.owata 40,353..4 2,330 402 471 54 5 37 7 13 Okfuskee 40,400.40 2,397 438 363 59 10 10 41 5 5 Q Oklahoma— • 1,518,954.93 35,231 1,589 12,738 1,953 271 700 114 1,289 647 1,586 Oknulgee • IIC,130.55 7,112 313 1,254 119 19 124 7 109 22 71 Osage 103,105.47 7,134 1,185 1,120 99 31 2 13 144 27 Ottawa 139,093.48 7,341 551 1,510 283 84 13 43 Pawnee 41,442.23 3,128 552 332 38 7 37 Payne 113,549.84 7,852 719 1,057 107 10 41 135 13 5 101 Pittsburg 123,772.97 3,597 334 1,443 98 115 55 45 88 O Pontotoc • 110,754.32 5,381 511 1,210 135 33 22 33 33 97 Pottawatomie 172,230.88 9,168 898 1,573 205 69 43 37 78 Q 26 Pushmataha 19,264.23 1,052 403 288 37 10 3 Roger Mi 1 is 20,388.85 1,500 404 134 19 5 5 .Sogers — 57,438.5? 3,944 309 545 bO 5 25 4 25 I ui Seminole 173,440.78 8,391 543 1,533 373 35 25 9 19 30 Seauoyah 27,878.83 2,007 434 303 13 18 3 22 Stephens • 129,917.50 3,443 339 1,119 156 99 2 104 21 Texas 37,338.24 3,283 1,393 571 93 4 42 52 23 1 Tillman 33,536.92 4,043 1,005 550 77 II 108 3 Tulsa • 1,004,135.37 51,858 1,5-C 9,709 1,129 83 301 203 822 Wagoner 32,925.85 2,232 316 314 13 8 32 2 10 Washington 111,313.52 3,812 241 1,303 166 10 30 50 13 Washita-- 30,098.79 4, 1 34 585 312 23 7 76 10 Woods 53,891.78 3,755 1,087 435 37 2 18 50 17 I. Woodward — 32,135.27 3,444 747 829 58 53 52 to 56,200 8,239 TOTAL y7, _&7, 789.07 427,035 00 CO TABLE 99 to (Continued) TOTAL REGISTRATIONS AND TOTAL FEES COLLECTED, CALENDAR YEAR 1946 BY COUNTIES-MOTOR VEHICLE LICENSES

Registrations

Total Inter-City Tax Motor- Collections Bus Exempt Cycle

Adair 21,035.89 1,352 590 285 13 23 Alfalfa 43,457.12 3,113 1,106 292 5 43 24 Atoka 26,333.03 1,443 375 370 43 20 41 7 Beaver 29,599.54 1,860 1,047 133 . 12 40 5 o Beckham «___•___.— 72,264.75 5,171 558 376 55 23 92 10 24 Blaine 58,701.60 3,649 1,158 459 36 3 76 7 12 ui Bryan— 78,999.49 5,042 650 901 35 12 72 8 21 O Caddo 112,144.05 7,281 1,188 935 15 74 133 26 24 Canad ian 97,123.97 5,949 1,035 742 29 57 31 *_ Carter 123,011.04 6,829 531 1,374 50 96 23 K62 C he rokee 30,217.27 1,932 530 376 16 15 12 5 o Choctaw 43,410.08 2,098 441 563 31 56 6 9 Cimarron 19,210.92 933 593 III I Cleveland 75,288.90 5,156 534 301 36 92 165 29 76 Coal 15,898.57 1,037 166 261 10 5 30 6 3 Comanche ——— 158,390.20 9,530 802 3,754 115 25 266 87 27 97 i Cotton— 41,766.32 2,339 655 326 57 2 52 5 1 Q Craig 43,526.44 3,025 512 462 23 34 9 Creek 131,054.68 8,747 661 1,360 165 93 36 81 Custer _.———. 82,549.85 5,003 906 625 71 75 12 31 ri 1,982 De 1 awa re———---• 26,734.45 708 269 10 15 5 7 1,793 > Dewey— 25,510.12 555 193 II 45 5 9 1,637 X EMU 24,240.29 547 166 10 43 2 9 Garfield 229,972.83 12,176 1,637 1,812 272 39 66 90 157 o Garvin 74,022.37 4,272 825 894 72 10 63 II 22 92 Grady 121,089.45 6,849 1,319 1,115 II. 18 31 67 23 26 Grant 45,383.09 2,987 1,415 224 8 19 § 21 71 Gree r • 36,673.23 2,386 483 264 6 20 49 Ha rmon—™ --• 25,943.35 1,663 319 207 4 3 12 41 ui Ha rpe r —— 28,160.34 1,874 734 182 6 ui 17 29 Haskell 22,030.27 1,514 327 229 5 5 43 45 Hughes ___—-. 50,196.71 3,147 566 501 26 12 9 64 69 Jackson •.—— • 73,925.73 4,872 679 575 28 II 40 S 26 56 Jefferson-- —— 29,863.95 2,160 375 273 8 3 1 18 38 Johnston ——• 15,265.33 1,020 292 162 7 K„ 200,430.23 12,555 1,473 1,705 187 53 13 100 30 159 Kingfisher ———— 66,678.02 3,397 1,296 366 29 67 5 Kiowa 70,610.91 4,637 920 604 67 10 I 84 20 9 Latimer— 13,097.31 1,027 230 186 6 4 3 15 2 2 LeFlore- 59,358.20 4,212 696 843 27 27 37 9 116 7 7 Lincoln- 71,771.80 4,644 625 726 89 8 3 4 63 14 12 Logan 62,733.46 4,590 670 541 30 4 5 55 17 34 Love 17,740.09 1,129 284 177 10 6 29 1 TABLE 100

TOTAL REGISTRATIONS AND TOTAL FEES COLLECTED, CALE.DAR YEAR I9H7, BY COUNTIES-MOTOR VEHICLE LICENSES

-eg Istrations

Inter-City Intra-Clty X House Motor­ COUXT. apt Trailer cycle

Ada I r ,; 21,379.17 1,443 384 9 21 1 10 Alfalfa 50,508.54 3,257 1,239 30 55 9 30 Ul ttoka 30,223.35 1,8*7 434 37 9 5 Heaver 41, IJ2.29 2,20. 1,21' feel-Kan 85,258.90 5,554 355 743 I Plains 57,915.90 4,010 1,28. 482 Ul Bryan 95.693.7C 5,533 785 1,050 15 O Cajio 123,574.95 7,542 1,303 995 7C 33 Canadian I 17, 836.53 6,290 1,131 834 15 55 25 *i Carter I bu, 072.40 7,437 597 1,52' 129 C'erokes 35,854.95 2,033 521 411 O Choctaw 51,177.94 2,358 547 531 9 Cimarron 25,782.43 1,185 715 142 2 devil and 165,093.87 11,627 749 1,222 42 215 172 a Coal 19,676.20 1,032 175 290 I 13 o Comanche I88.43C.27 10,209 962 1,475 103 Cotton 51,201.27 2,630 743 357 50 Cra ig 57,120.33 3,236 513 534 59 22 Creek 149,81 1.3C 8J9I7 722 1,458 182 25 101 Custer 101,343.38 u, .35 1,074 563 70 24 29 he 1 aware 30,057.0- 2.C67 834 315 2 25 4 9 > Dewey 29, I 34.98 1,878 511 247 9 50 5 9 X Ellis 31,436.90 1,763 535 220 15 3 17 O Carfield 271, 5IC.31 13,021 1,812 2,066 303 71 297 Garvin 94, 141.49 4,987 925 825 99 21 15 O Grady 142.594.45 7,047 1,394 1,341 132 98 20 75 Grant 57,176.34 3,248 1,328 237 31 50 II 35 Sreer 40,797.54 2,813 524 317 25 5 :!ar. on 29,298.71 2,025 4U 214 22 54 5 II CQ "arper 57, =34.52 2,059 905 253 13 48 12 CO Haskell 23,020.30 1,548 559 287 21 -ughes— 35,611.22 3,355 502 617 40 32 Jackson 89,091.55 6,264 765 77 26 101 I Jefferson 35, 124.71 2,327 277 31 52 Johnston 19,919.25 1,154 335 207 20 12 43 Kay 234,310.44 13,529 1,682 1,812 189 55 121 270 Kingfisher 107,358.07 3,524 1,379 407 IIS 42 37 Kiowa 65,287.03 5,306 1,031 551 72 21 Latimer 16,172.92 975 292 171 10 7 45 LeFlore - 73,015.69 4,370 896 1,024 118 84 Lincoln 75,578.27 4,781 •357 771 58 25 Logan 73,294.58 4,662 744 518 59 1,247 173 9 to Love 19,358.25 340 00 VI TABLE 100 (Continued) TOTAL REGISTRATIONS AND TOTAL FEES COLLECTED, CALENDAR YEAR I9H7, BY COUNTIES-MOTOR VEHICLE LICENSES

Registrations

Total Auto­ Farm Commercial Commercial Inter-City Intra-Clty Private Tax House Motor- COUNTY Collections mobiles Trucks Trucks Trailers Bus Sch. Bus Exempt Trailer Cycle r—t McClain 34,365.70 2,322 488 284 13 3 37 3 McCurtain 68,183.44 2,991 1,198 752 91 87 28 71 7 17 o Mcintosh • 32,551.15 2,111 634 336 9 7 20 34 1 2 Major 44,231.90 3,036 881 294 13 1 3 29 9 6 Ul Marshall 29,146.09 1,560 301 261 28 II 32 4 14 Mayes 52,013.23 3,269 671 670 39 24 3 42 10 29 o Murray 49,410.37 2,214 435 674 44 26 5 37 4 4 *O_ Muskogee 236,846.54 10,519 1,174 2,239 281 116 10 99 30 169 Noble 50,189.23 2,981 749 392 35 II 1 76 8 26 Nowata 49,884.54 2,992 433 647 59 42 4 25 2,525 I Okfuskee 44,749.26 498 417 5.3 15 20 38 4 12 K Oklahoma 790,760.28 69,029 1,692 14,536 2,318 383 720 114 1,449 461 1,661 O Okmulgee-——- 135,995.01 8,010 697 1,428 127 5 97 5 125 32 149 Osage 123,490.69 7,802 1,603 1,265 122 I 23 14 137 12 46 Ottawa 192,354.73 8,843 575 1,750 268 30 15 14 60 21 103 c Pawnee 47,427.33 3,221 622 431 59 14 38 5 II H Payne 146,291.91 8,950 796 1,267 117 44 9 203 34 126 Pittsburg 139,535.11 5,526 593 1,532 125 97 60 7 91 33 82 > Pontotoc 142,605.89 6,345 680 1,465 155 35 29 114 23 47 X Pottawatomie— 200,503.95 9,594 1,006 1,790 236 19 39 10 109 35 124 o Pushmataha 24,447.79 1,108 447 354 34 34 6. o Roger Mills 24,611.21 1,578 443 152 22 46 4 10 5? Rogers 62,543.97 3,778 681 643 66 25 5 66 18 19 8,317 20 20 g Seminole 204,233.43 536 1,326 374 93 16 57 09 Sequoyah 30,611.86 2,029 628 336 14 26 4 28 7 8 Ul Stephens 164,711.28 7,283 749 1,378 213 90 4 90 29 70 « Texas 102,497.73 4,081 1,744 756 127 5 31 63 18 42 Tillman 80,808.62 4,379 1,169 698 89 I 5 1 107 5 IB £ Tulaa ,202,930.03 57,004 1,828 10,428 1,128 84 821 4 257 196 1,119 Wagoner 33,012.20 2,014 662 316 19 5 27 5 21 Washington 145,449.63 7,519 332 1,482 208 42 8 61 15 190 Washita 63,487.30 4,025 634 293 20 7 7 64 9 19 Woods 71,000.64 4,267 1,260 647 40 24 3 62 26 39 Woodward 83,234.62 3,990 951 764 62 17 6 60 38 73

TOTAL- -$9,242,755.87 453,971 63,388 79,390 9,271 6,882 1,690 6,117 : COMMISSION DIVISIONS OF OKLAHOMA TAX COMMISSION 287

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COUNTY 1938-39 1939-40 1941-42 1942-43 1943-44 1944-45 1945-46

McClain $ 6,656.71 6,281.29 8,384. 58 5,549.33 2,379. 1,840.78 1,803.84 3,396.48 623.30 9, 135.77 McCurtain 6,458.1 I 8,324.41 9,713. 37 5,622.85 3,252 2,689.67 4,093.85 6,967.74 113.48 17, 602.52 Mcintosh 4,235.69 4, 186.77 7,188. 13 5,382.79 2,429 1,804.56 2,014.94 3,534.03 284.31 8, 717.67 Major 5,954.53 7,831.25 9,238. 97 4,991.81 2,030 1,308.10 2,027.75 3,219.56 653.33 13, 730.06 o AZ Marshall 2,969,08 3,108.16 4,772. 74 2,950.15 2,027. 1,462.36 I,140.65 2,173.93 5 347.22 7, 710.65 Mayes 8,249.03 6,554.71 8,116. 90 8,131.60 7,365. 3,272.79 2,353.10 4,518.38 10 932.74 15, 430.19 UI Murray 4,742.24 6,953.37 10,448. 71 5,048.72 1,723. 1,344.79 1,660.25 4,085.39 II 408.00 16, 931.93 O Muskogee 26, 508.77 31,045.73 37,848. 25 28,711.47 18,265. 11,354.60 10,669.17 17,236.52 48, 413.18 63, 099.82 Noble 7, 166.70 8,841.28 10,920. 57 4,223.87 1,949. 1,102.64 1,639.94 3,034.55 10, 098.45 15, 606.70 o Nowata 6,957.49 8,377.90 10,507. 32 4,233.69 2,613. 1,471.77 1,157.24 3,016.02 7, 882.56 14, 218.32 Okfuskee 6, 144.68 6,519.85 10,570. 54 5,633.37 2,101. 1,931.80 1,925.45 3,663.44 8, 979.33 12, 473.71 Oklahoma 180,807.13 244,204.07 298,689. 35 179,944.24 104,673. 81,862.94 96,508.29 167, 119.06 416, 745.10 535, 643.88 Okmulgee 19,250.09 20,261.14 27,351, 56 15,309.86 6,902. 4,271.48 3,476.14 10,239.58 28, 934.40 39, 715.98 Osage 18,982.62 20, 148.73 23,946, 09 12,566.55 5,131. 3,516.28 3,588.37 8,735.68 27, 008.99 40, 482.82 o Ottawa 14,496.78 21,656.56 30,978, 48 20,366.84 8,184. 6,504.27 5,879.23 12,268.24 39, 207.89 44, 223.54 037.09 647.10 Pawnee 6,728.60 8,390.04 10,947. 17 5,781.70 2,352, 1,647.83 1,428.82 3,362.92 8, 15, 942.87 821.55 Payne 19,836.70 21,268.54 32,286 88 17,517.35 6,669, 4,788.67 3,528.10 10,286.11 32, 48, 375.89 095.86 H_ Pittsburg 15,637.72 15,029.97 19,393 46 10,241.62 11,767, 7,566.77 11,873.70 10,994.46 29, 36, 857.94 011.44 Pontotoc — 22,010.83 25,912.79 30,895, 56 14,851.24 6,801, 4,623.18 5,798.09 14,274.29 37, 51, > ,10 381.87 878.47 Pottawatomie- 28,599.73 31,499.60 36,901 22.901.17 10,647, 8,338.09 8,554.31 16,999.51 43, 57, X .72 909.55 088.87 Pushmataha 3,084.54 3,647.79 6,616 3,107.26 1,274 1,126.14 1,043.62 1,858.36 5, 7, 04 039.23 628.13 o Roger Mills 3,479.52 4,168.77 4,776 2,473.95 1,214, 917.64 1,177.97 2,099.75 5, 7, 24 809.48 021.33 Rogers 6,333.36 8,117.74 10,658 6,958.97 4,427 3,084.43 2,957.28 5,175.76 19, 14, 531.90 984.91 ,11 8,018 7,165.88 7,059.90 i Sen-1 nol e 31,742.21 35,851.24 43,586 22,286.95 17,548.77 41, 58, .53 773.85 851.05 Sequoyah 3, 516.53 4,439.42 5,746 4,064.35 2,707, 1,681.95 1,793.53 1,285.27 3, 8, .37 529.17 463.00 Stephens 14,073.46 11,884.98 25,201 15,809.84 6,405, 6,353.71 9,388.98 12,385.31 33, 48, s ,10 283.59 971.11 Texas 7, 686.21 8,646.88 13,465 7,642.17 3,980 2,946.98 3,240.75 5,078.99 22, 38, rH ,38 3,608.01 519.62 666.26 Ul Tillman 10,079.09 9,873.98 4, 850, 3,753.79 6,521.72 18, 28, 12,889.35 16,812 .60 238.27 801.52 Ul Tul sa 136, 401.59 152,419.90 79,918 61,475.96 110,726.66 318, 418, 178,233.72 234,963 .45 60,474.53 170.40 234.44 Wagoner 4,793.36 3,009 1,905.82 3,429.53 9 5,311.29 6,423 .86 5,357.51 1,905.36 7, 652.90 937.34 Hashington 18,029.00 4,510 4,964.86 9,917.26 46 22,632.01 29,210 .05 16,660.37 5,266.70 34 017.74 597.00 Washita 7,385.33 4,537 2,607.56 3,530.19 17 8,366.62 10,170 .62 6,099.78 2,813.85 9, 427.83 ,475.07 3,548 1,864.06 4,701.28 29 Hoods 7,926.80 9,844.95 13,470 93 8,242.56 1,770.67 17, 959.44 ,416.34 Woodward 16,367.00 12,443.69 14,757 8,854.83 3,903 2,069.55 2,789.11 6,813.88 23. 32

T0T»L~ -i1,088,750.42 Jl,315,973.13 $1,722,603.49 $1,010,362.84 $511,515.47 $ 377,729.32 $404,967.71 $757,165. $2,085,114.13 $2,906,383.00 DIVISIONS OF OKLAHOMA TAX COMMISSION 289

TABLE 102 OKLAHOMA TAX COMMISSION MAIL DIVISIOII STATEMENT OF POSTAGE EXPENSE

DIV IS ION 1945-47 1947-48

Headauarters 329.33. 378.334

Accounting 30.434 35.32

Income 3,410.314 7,074.404

Corporation License 445.83 524.69

Inheritance-Estate 532.54 741.93

Gross Production 308.59 322.63

Motor Fuel 7,428.89 6,224.334

Sales 3,618.891 3,494.32

Beverage 757.94 581.55

Cigarette 2,289.024 2,444.67

Totacco 351.55 349.594

Used Equipment 38.56 28.524

Ad Valorem-Freight Car 214.545 334.52

Legal 128.98 202.514

Tabulating 3.90 3.04

Hall 251.00 213.124

General Enforcement 1,374.744 1,293.354

Supply .54 3.00

DuplicatIng 2.09 .77

Research 1,955.84 2,508.72

Cashier 9. ... 12.07

Motor Vehicle 2,267.204 2,405.92

TOTAL 28,838.304 31,279.20

VOLUME

Number of Pieces Mailed 1,035,603 1,057,439

Number of Pieces -ecelved 1,117,503 1,207,346

TOTAL ANNUAL TAX COLLECTIONS (113,383,592.28 $125,771,981.17 290 DIVISIONS OF OKLAHOMA TAX COMMISSION

Cl-IAR r 20

IN O KL Ah /IA 1 A> c.o r /IS. IS.5K 0 N THOUSANDS r. 1AI L Dl v/IS iOIv l JLL ME Of - 1 MC( 5MI \IG AN D ~GC INC AIL NUMBER vc XII PIECES

36 0

340

32 0

300

2 80

260

240

220

200

180

160

140

120

100

80

eo

40

20

0

z fc z Z 1- 1- Z I- __ Z 1- Z i- Z 1- Z r- Z r- z 1~ _> 5 __ _) _> D ZO D D o 8 3 3 O o o O o O o o Jl JL Al s :P OC T M Dl c J iN n :B M, iR A 'R MJ Jl IN IG DIVISIONS OF OKLAHOMA TAX COMMISSION 291

CHART 21

OKLAHOMA TAX COMMISSION MAIL DIVISION POSTAGE EXPENSE BY MONTHS

j

6000

5500 ... J S5: 5250 5000 4750 4500 4250 4000 3750 ?-- 3500 3250 !_. 3000 1*1 2750 will: 2500 2250 1 _T_ 2000 .... j 1750 ml 1500 r-i f?_l ego 1000 750 I :__

500 '••-. 250' 0 w (0 10 <_> CO co 00 00 r- 00 00

Jl IL. Al IG. s u T c. J> ,N. F :B. Ml iR. Al ft M St JU IE