CITY OF ARDMORE v. OKLAHOMA TAX COMM'N

CITY OF ARDMORE v. OKLAHOMA TAX COMM'N
1936 OK 435
58 P.2d 584
177 Okla. 210
Case Number: 26177
Decided: 06/09/1936
Supreme Court of Oklahoma

CITY OF ARDMORE
v.
OKLAHOMA TAX COMMISSION

Syllabus

¶0 1. LICENSES - Constitutional Exemption of Municipalities From Taxation not Applicable to Excise Tax.
Section 6, art. 10, of the Constitution applies to a property tax and has no application to an excise tax. City of Ardmore v. State ex rel. Tax Commission, 168 Okla. 136, 32 P.2d 728.
2. SAME - Gasoline Consumed by Municipality not Exempt From Gasoline Excise Tax.
Gasoline purchased and used by a municipality is not exempt from the gasoline excise tax levied by the provisions of section 12527, O. S. 1931 (section 1, c. 278, Sess. Laws 1929, amending section 1, c. 198, Sess. Laws 1925, amending section 1, c. 101, Sess. Laws [Sp. Sess.] 1923-24, amending section 1, c. 239, Sess. Laws 1923). City of Ardmore v. State ex rel. Okla. Tax Commission, 168 Okla 316, 32 P.2d 728.

Appeal from District Court, Oklahoma County; Claude Weaver, Judge.

Proceedings to exempt the City of Ardmore from certain taxes on gasoline. From a judgment for the defendant, Oklahoma Tax Commission, plaintiff appeals. Affirmed.

J.E. Williams, for plaintiff in error.
Mac Q. Williamson, Atty. Gen., C.D. Cund, and A.L. Herr, for defendant in error.

PER CURIAM

¶1 This proceeding was begun October 4, 1933, to secure the exemption from taxes of certain gasoline purchased by the city of Ardmore.

¶2 On the 10th day of April, 1934, this court rendered its opinion in City of Ardmore v. State ex rel. Tax Commission, 168 Okla. 316, 32 P.2d 728, which, it is agreed by all of the parties hereto, disposes of the issues involved in this case.

¶3 The judgment of the trial court is therefore affirmed.