Pure Oil Co. v. Cornish

RILEY, X

(dissenting). The issue involved in this original action is whether the Oklahoma Tax -Commission will, be restrained from the collection of a tax. That issue is dependent upon (he controversy as to whether the Pure Oil Company is a class “C” motor carrier. That controversy is determined by the breadth or scope of the legislative enactment, chapter 156, S. L. 1033, p. 354.

Primarily, this court is presented with the question of jurisdiction. Although that question is not briefed, it always arises, for it is elementary that jurisdiction cannot he conferred by consent. More than a quarter…