Kendall v. Oklahoma Tax Commission

This case is so important to the State of Oklahoma, I feel I should again point out wherein I think the majority opinion misconstrues 47 O.S.1951 § 52d(e). This case itself involves only $26.57.

To better understand the importance of this case, I will briefly state the effect the majority opinion will have by said holding.' The State, for the fiscal year 1953-54, collected from the excise tax $5,422,977.50’. It is estimated by the Tax Commission of this amount four or five hundred thousand dollars were collected from holders of a valid used car dealer’s license on registration of foreign motor…