Layne v. Oklahoma Tax Commission

This is an appeal from an order of the Oklahoma Tax Commission denying claim of plaintiffs in error for a refund of taxes ($5,247.39), paid under protest. The taxes had been assessed and collected under the provisions of House Bill. 59, S. L. 1943, 68 Okla. Stat. Ann. §§ 1541-1544, inclus*459ive, commonly known as the “Juke Box Law.” The application for refund was denied November 29, 1945.

The hearing before the Tax Commission on the claim for refund was based upon the following stipulation (quoting the pertinent portions):

“It is hereby stipulated and agreed . -. . that the facts involved in the…