State Ex Rel. Oklahoma Tax Commission v. H. D. Lee Co.

The opinion of the court was delivered by

Price, J.:

This was an action by the state of Oklahoma, upon the relation of the Oklahoma Tax Commission, to recover from defend ant, The H. D. Lee Company, Incorporated, a corporation, sales taxes on merchandise sold by defendant to an Oklahoma concern. Judgment was for plaintiff and defendant has appealed.

The parties entered into a stipulation of facts, and since it best tells the story will be set out in full:

“1. That at all of the times referred to in the petition the defendant was a corporation organized and existing by the virtues of the laws of…