Oklahoma Tax Commission v. Dickson

This is an action by Boyd Dickson against the Oklahoma Tax Commission and the members thereof, and the sheriff of Pottawatomie county, to enjoin defendants from levying upon the property of plaintiff or doing any act toward the collection of certain tax assessments made by the Tax Commission against plaintiff growing out of the operation -of coin-operated music machines.

Plaintiff’s petition, in substance, states that the tax sought to be imposed and collected is void and illegal in that “the consumer’s sales tax of the State of Oklahoma is a tax upon the consumer and is not in reality…