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Comanche county treasurer6/11/2023 ![]() Laws 1910, in providing for an estimate for the county levy, requires the estimate to be itemized so as to show the amount estimated to be necessary for roads and bridges. The construction is to be on the entire statute, and where one part is susceptible of two constructions, and the language of another part is clear and definite, and is consistent with one of such constructions and opposed to the other, that construction which will render all sections of the statute harmonious must be adopted. In re Application of State to Issue Bonds, 33 Okla. And where two statutes cover, in whole or in part, the same matter, and are not absolutely irreconcilable, the duty of the court - no purpose to repeal being clearly expressed or indicated - is, if possible, to give effect to both. It is a well-settled rule that one section of the statute must be construed with reference to the other sections of the statute laws of the state. If we are to look no further than to a superficial reading of this one section we might agree with this contention. Laws 1910, applies to all road taxes collected from residents of the town whether the levy be for town purposes or for county purposes. The case was tried upon an agreed statement of facts, from which it appears that the county excise board of Stephens county made a levy of 1 1/2 mills against the real and personal property in said county for a general road and bridge fund for the year 1916 that the excise board also made a levy of 15.7 mills against the property in the town of Comanche for town purposes, *Īnd that the money collected by the county treasurer from this levy for town purposes had been turned over to the town treasurer that the fund complained of in the petition is that portion of the county levy for the general road fund of the county collected from the residents and property within the town.Ĭounsel for plaintiff in error insists that the language "All road taxes collected," etc., found in section 433, Rev. Judgment below was for the defendant, denying the writ. This action was brought by plaintiff in error, in the district court of Stephens county, for writ of mandamus to compel the county treasurer to pay to the treasurer of the town of Comanche that portion of the county road and bridge fund collected from taxation of residents and property located in the town of Comanche. ![]()
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