Magnolia Petroleum Co. v. Oklahoma Tax Commission

In these cases the plaintiffs attack on constitutional grounds the Oklahoma Freight Car Tax Law, chapter 97, S. L. 1933, as amended by article 8, ch. 66, S. L. 1937. While the actions were separate, they are briefed together, and will be so considered and decided. The trial court sustained demurrers of the defendant Tax Commission to the respective petitions of plaintiffs, and they appeal.

The asserted grounds of constitutional violation are (1) that the law seeks to levy an ad valorem tax for state purposes, and therefore is within the inhibition of section 9, art. 10, of the state…