Legal Opinion
In Re Application of Baptist Gen. Convention
Supreme Court of Oklahoma
Decided March 20, 1945No. 30690PublishedCited by 5 opinions
1Opinion of the CourtDavison, J.
This is an appeal from an order of the Oklahoma Tax Commission overruling a protest filed by' the Baptist General Convention of the state against the assessment of a vehicle excise tax and registration fee upon an automobile purchased by the convention to be used solely in the carrying on of its religious activities.
The Salvation Army has joined in the protest.
On October 8, 1941, protestant purchased a new Buick automobile and applied to the Tax Commission for a registration certificate and license tag, tendering the sum of $1 for the actual cost thereof.
The Tax Commission refused the tender…
2Cases cited7 opinions
- Storaasli v. MinnesotaSupreme Court of the United States · 1931
- City of Ardmore v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1934
- Ex Parte ShawSupreme Court of Oklahoma · 1916
- Oklahoma Tax Commission v. Sisters of the Sorrowful MotherSupreme Court of Oklahoma · 1939
- Board of Com'rs v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1939
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re City of EnidSupreme Court of Oklahoma · 1945
- Scott-Rice Company v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1972
- Opinion No. (2002), Oklahoma Attorney General Reports2002
- Opinion No. 77-106 (1977) Ag, Oklahoma Attorney General Reports1977
- Scott-Rice Company v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1972