OKLAHOMA TAX COMMISSION v. STANOLIND PIPE LINE CO.

No. 2029.

113 F.2d 853 (1940)

OKLAHOMA TAX COMMISSION et al. v. STANOLIND PIPE LINE CO.

Circuit Court of Appeals, Tenth Circuit.

July 15, 1940.


Attorney(s) appearing for the Case

F. M. Dudley, of Oklahoma City, Okl. (A. L. Herr, of Chickasha, Okl., and C. D. Stinchecum, of Oklahoma City, Okl., on the brief), for appellants.

Guy H. Woodward, of Tulsa, Okl. (Donald Campbell, of Tulsa, Okl., and John Cantrell, of Oklahoma City, Okl., on the brief), for appellee.

Before PHILLIPS, BRATTON, and HUXMAN, Circuit Judges.


BRATTON, Circuit Judge.

Section 4, Article 11, Chapter 66, Laws of Oklahoma 1937, 68 Okl.St.Ann. § 1294, levied an excise tax at the rate of two per cent of the purchase price, as elsewhere defined in the act, upon any article of tangible personal property purchased, leased, rented, or exchanged, for the privilege of using such property; section 5, 68 Okl.St. Ann. § 1295, exempted certain classes of property from the tax; and section 6, 68 Okl.St.Ann. &...

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