Edmond Independent School Dist. No. 12 v. Oklahoma Tax Commission

GIBSON, V. C. J.

This action was instituted in district court by Edmond independent school district No. 12 of Oklahoma county against Oklahoma Tax Commission to recover certain excise taxes paid under protest. Judgment was for defendant, and plaintiff appeals.

The cause was submitted to the court on a stipulation of facts out of which arose the single issue of law whether the school district, in the purchase of gasoline for its school bus used exclusively in transporting children to and from school, was liable for the excise tax of 1% cents per gallon as levied on all gasoline sold by chapter…