Okla. Stat. tit. 68, § 68-2855: Sleeping-car and parlor-car companies - Statement under

oath - Valuation and assessment.

Every sleeping-car company and parlor-car company engaged in

business in this state shall file with the Oklahoma Tax Commission a

statement under oath, showing the aggregate number of miles made by

cars operated by such company over the several lines of railroad in

this state during the fiscal year next preceding the date of such

statement; the total number of cars owned by such company and the

total value thereof and the average number of miles traveled by cars

of the particular class covered by the statement in the ordinary

course of business during the fiscal year, and it shall be the duty

of the State Board of Equalization to ascertain the number of cars

required to make the total mileage of cars of such corporation

within the period of one (1) year. Said Board shall ascertain and

fix a valuation upon each particular class of said cars, and the

number so ascertained to be required to make the total mileage of

the cars of each such corporation, within the period of one (1)

year, shall be assessed to the respective corporations, and such

assessment shall be included in the record of the proceedings of the

Board and shall be certified by the State Auditor and Inspector to

the county clerks of the several counties of the state wherein such

cars are operated in the same manner as property of the other

railroads, air carriers and public service corporations is certified

and returned.