Oklahoma Tax Commission v. Alcott

Alcott and others paid the taxes herein discussed under protest, and sued for recovery thereof. They were separate owners of “coin-operated music boxes ' or machines” placed upon premises of others under agreements to divide proceeds.

Their contention is that House Bill 59 of the 19th Legislature, Title 68 O.S. Supp. 1943, §§1541 to 1544, inclusive, is unconstitutional in two respects, to wit:

“First, That said bill is ambiguous, indefinite and uncertain in respect to its definition of an ‘operator,’ upon whom the bill attempts to impose the duty and obligation of making monthly reports and…