Cox v. Oklahoma Tax Commission

J. M. Cox, a licensee for the sale of nonintoxicating beverages, appeals from an order of the Oklahoma Tax Commission denying him a license to sell beer.

The license to sell beer, by the majority opinion, is denied, not because beer may' be lawfully sold in Oklahoma, but by reason of the relation of a statute as to the sale of nonintoxicating beverages within 1,000 feet of a place where dancing is permitted (37 O.S. 1941 § 211) and its connection with 37 O.S. 1941 § 162e(c), applicable to the payment of a license tax and the issuance of a permit to sell nonintoxicating beverages in original…