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

I am unable to concur in the conclusion announced by a majority of my associates and deem the question involved of sufficient importance to warrant a statement of my individual views.

The question involved in this litigation is not complicated by any dispute in connection with the facts. Thus no restatement of the facts is essential to a proper expression of dissenting views.

The question of whether school districts are compelled to pay a gasoline excise tax of one and one-half cents per gallon on gasoline used in school buses for transporting pupils is primarily one of statutory construction…