Protest of Hyde

Protestants appeal from the denial by the Oklahoma Tax Commission of their protest against the issuance and enforcement of Order No. 8529. That order made on January 2, 1940, confined the exemption from the motor fuel tax granted in section 8, art. 14, ch. 66, S. L. 1939, exclusively to motor fuel used by farmers in farming lands owned or farmed by them, and denied the exemption on motor fuel purchased by farmers when used by them on farms operated by others. Protestants assert that such order disregards the plain language of the statute, and places a limitation on the exemption not warranted…