Champlin Refining Co. v. Oklahoma Tax Commission

VAUGHT, District Judge.

This is an action brought by the plaintiff for the recovery of alleged excessive excise taxes paid under protest upon the sale of gasoline. The facts are stipulated.

From January 1, 1932, to April 8, 1933, the plaintiff reported to the Oklahoma Tax Commission, gasoline consumed, sold, taken from storage, or used, as follows:

Total gallons reported ..................... 10,473,979

Less 3% thereof.............................. 314,218

Net 97% tax basis........................... 10,159,761

Less: Gasoline used for agricultural purposes ...........2,126,212

Sales to United States…