AUSTIN, NICHOLS & CO. v. OKLAHOMA CTY. BD., ETC.

No. 51243.

578 P.2d 1200 (1978)

AUSTIN, NICHOLS & CO., INCORPORATED, Austin, Nichols Distilling Company, Inc., Four Roses Distillers Company, Fromm and Sichel, Inc., General Wine and Spirits Company, Park Avenue Imports, Seagram Distillers Company, and Summit Marketing Company, Appellants, v. OKLAHOMA COUNTY BOARD OF TAX-ROLL CORRECTIONS, Appellee.

Supreme Court of Oklahoma.

May 9, 1978.


Attorney(s) appearing for the Case

Burck Bailey, Fellers, Snider, Blankenship & Bailey, Oklahoma City, for appellants.

Andrew M. Coats, Dist. Atty., and James P. Laurence, Asst. Dist. Atty., Oklahoma City, for appellee.


BARNES, Justice:

This is an appeal by Appellants, licensed non-resident sellers of alcoholic beverages, who were assessed personal property taxes on goods (alcoholic beverages) temporarily stored at a warehouse in Oklahoma County until sold to licensed liquor wholesalers in Oklahoma and surrounding States. The facts were stipulated and only a question of law is presented — the proper construction of Article X, § 6A, Oklahoma Constitution.

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