Austin, Nichols & Co. v. Oklahoma County Board of Tax-Roll Corrections

BARNES, Justice:

This is an appeal by Appellants, licensed non-resident sellers of alcoholic beverages, who were assessed personal property taxes on goods (alcoholic beverages) temporarily stored at a warehouse in Oklahoma County until sold to licensed liquor wholesalers in Oklahoma and surrounding States. The facts were stipulated and only a question of law is presented — the proper construction of Article X, § 6A, Oklahoma Constitution.

That section separated into numbered clauses to facilitate discussion, is as follows:

“(1) All property consigned to a consignee in this State from outside…