TAXATION AND REVENUE SYSTEMS—OKLAHOMA. 
189 
Graduated land tax.—In addition to paying the reg- 
idar ad valorem tax on land, all persons owning land 
of taxable value in excess of 640 acres of average 
taxable value, pay an annual tax upon the average 
value of the excess, at the following rates: 
When the land is over 640 acres and not over 1,280 acres of aver 
age taxable value, one-fourth of 1 per cent upon the excess; over 
1,280 acres and not over 3,000 acres of average taxable value, 1 per 
cent on the excess over 1,280 acres; land in excess of 3,000 acres 
and not in excess of 5,000 acres, 2 per cent on the excess over 3,000 
acres; land of average taxable value in excess of 5,000 acres and not 
over 10,000 acres, 5 per cent per annum on the excess over 5,000 
acres; over 10,000 acres and not over 25,000 acres, 10 per cent on the 
excess over 10,000 acres. (No rate is named if the acreage is over 
25,000.) For the purpose of this tax the land in Oklahoma is as 
sumed to have an average value of $20 per acre. Three hundred 
and twenty acres of land is exempt from this tax regardless of the 
value of the land. This tax is in addition to the regular ad valo 
rem taxes on the land. (The wording of the statute is not very 
precise and is somewhat hard to interpret. It seems to turn on 
the assumed average value of $20 per acre. It appears to mean, 
for example, that if a person owned 5,000 acres of land worth $40 
an acre, that would be counted the same as 10,000 acres “of aver 
age taxable value.” Of this assumed 10,000 acres, 640 would pay 
only the regular taxes; the next 640 would pay one-fourth of 1 
per cent additional tax; the next 720 acres, 1 per cent; 2,000, 2 
per cent; 5,000, 5 per cent. Presumably, if the land were worth, 
say, $10 per acre, 5,000 would be regarded as only 2,500 acres “of 
average taxable value,” and so on for other amounts and values. 
Hence the significance of the statement that 320 acres shall be 
exempt regardless of value.) 
In addition to other taxes levied all persons holding land under 
lease or rental contract or title less than fee simple in excess of 640 
acres are to pay a tax on the income, rents, and profits accruing to 
the lessee from such land in excess of 640 acres at the following rates: 
When the land is over 640 acres and not over 1,280 acres, 1 per cent 
on the income from the excess over 640 acres; when the land is over 
1,280 acres and not over 2,500 acres, 3 per cent; over 2,500 acres and 
not over 5,000 acres, 5 per cent; over 5,000 acres and not over 10,000 
acres, 10 per cent. (No rate is named for holdings in excess of 
10,000 acres.) 
County Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
The property included and the methods of assess 
ment and equalization are the same for county as for 
state taxes. 
2. Bate— 
The rate is determined by the county commission 
ers subject to the constitutional limitation and any 
lesser limit prescribed by statute. 
The rate for county purposes as limited by the con 
stitution is not to exceed 8 mills on the dollar. 
The county levy as fixed by statute shall not ex 
ceed 5 mills and not exceeding 1 mill additional in aid 
of the common schools of the county and in any 
county in which a high school is located, an additional 
levy of not more than 1 mill may be made for the 
1 It has been held by the courts that the road tax here described 
is not a poll tax within the meaning of sec. 18, Article X, of the con 
stitution, limiting the amount of such tax to be levied to $2. 
county high school, provided that in counties having 
an assessed valuation of less than $4,000,000, the 
county levy shall not exceed 6 mills. 
3. Collection— 
Same as for state taxes. County commissioners 
may contract with any person to assist the proper 
officers in the discovery of property not listed and 
assessed, and may fix the compensation of such per 
sons at not over 15 per cent of the taxes recovered. 
B. POLL TAXES. 1 
Every male person aged between 21 and 50 years, 
having resided in the state for 30 days and not being a 
county or township charge and who has not performed 
road duty within or without the state in that year, is 
subject to road duty of four days of eight hours, in 
each year, but may furnish a satisfactory substitute, 
and one day’s work of man and team is equivalent to 
two days’ work of man alone. But any person sub 
ject to road duty may become exempt therefrom by 
paying $1.25 for each day so exempted to the super 
visor of his road district which shall be paid into the 
township treasury for the benefit of the road district. 
C AND D. INHERITANCE AND CORPORATION TAXES. 
These taxes are not used by the county. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
Ferries, fixed by county commissioners. 
An annual county tax of $50 is levied upon itinerant vendors 
doing business in any county of the state. The proceeds of this 
tax go to the county road fund. 
Municipal Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
The property included and the methods of assess 
ment and equalization are the same for municipal as 
for state and county taxes. 
2. Rate— 
The rate for all purposes, state, county, city, town 
ship, town and school district purposes is limited by 
the constitution to 314 mills on the dollar. As the 
state may levy 34 mills and the county 8 mills, the 
local rates are restricted to 20 mills plus any portion 
of the state or county limits not used. 
The limitation on rates prescribed by statute for 
tax levies in cities and other subdivisions are: 
City levy, not more than 7 mills; incorporated town may levy, 
not more than 5 mills; township levy, not more than 3 mills; school 
district levy, for the support of common schools, not more than 5 
mills. These rates may be exceeded by popular vote. 
3. Collection— 
Same as for state and county.