Bullard v. Shaw

Supreme Court of Oklahoma

Bullard v. Shaw

1932 OK 317, 11 P.2d 466, 157 Okla. 262, 1932 Okla. LEXIS 876

CourtSupreme Court of Oklahoma

DecidedApril 26, 1932

Docket20865

StatusPublished

Cited by3 cases

This text of 1932 OK 317 (Bullard v. Shaw) is published on Counsel Stack Legal Research, covering Supreme Court of Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Bullard v. Shaw, 1932 OK 317, 11 P.2d 466, 157 Okla. 262, 1932 Okla. LEXIS 876 (Okla. 1932).

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Opinion

KORNEGAY, J.

This was an action brought by an owner and user of tractors and stationary engines, that were not employed in farming, against the then State Auditor, A. S. J. Shaw, for the purpose of testing the constitutionality of chapter 280, Session Laws 1929, permitting the exemption from the gasoline tax of the gasoline used in farmers’ tractors and stationary engines, and the charge 'is made that the State Auditor, unless restrained by the court, would accept the affidavits at their face value, provided for in chapter 280, of purchases for use in farmers’ tractors, and that the said State Auditor had threatened to, and unless restrained, would fail and refuse to enforce or attempt to enforce the collection of the tax on the motor fuel covered by such affidavits. The charge is made that such failure would be unlawful, and of inadequate remedy at law, and the prayer was for perpetual injunction against accepting the affidavits.

The lower court idismissled the action, and proceedings in error have been brought here. In the meantime, we know that the collection of this tax has been placed in the hands of the Oklahoma State Tax Commission.

Under these conditions, the ease becomes moot, and under a long line of decisions of this court, the proceeding in error should be dismissed, and it is accordingly so ordered, as being no longer a subject-matter of decision.

HEFNER, SWINDALL, ANDREWS, and MeNEILL, JJ.,' concur. RILEY, J., dissents. LESTER, C. J., CLARK, V. C. J.. and CULLISON, J., absent.

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KORNEGAY, J.

This was an action brought by an owner and user of tractors and stationary engines, that were not employed in farming, against the then State Auditor, A. S. J. Shaw, for the purpose of testing the constitutionality of chapter 280, Session Laws 1929, permitting the exemption from the gasoline tax of the gasoline used in farmers’ tractors and stationary engines, and the charge 'is made that the State Auditor, unless restrained by the court, would accept the affidavits at their face value, provided for in chapter 280, of purchases for use in farmers’ tractors, and that the said State Auditor had threatened to, and unless restrained, would fail and refuse to enforce or attempt to enforce the collection of the tax on the motor fuel covered by such affidavits. The charge is made that such failure would be unlawful, and of inadequate remedy at law, and the prayer was for perpetual injunction against accepting the affidavits.

The lower court idismissled the action, and proceedings in error have been brought here. In the meantime, we know that the collection of this tax has been placed in the hands of the Oklahoma State Tax Commission.

Under these conditions, the ease becomes moot, and under a long line of decisions of this court, the proceeding in error should be dismissed, and it is accordingly so ordered, as being no longer a subject-matter of decision.

HEFNER, SWINDALL, ANDREWS, and MeNEILL, JJ.,' concur. RILEY, J., dissents. LESTER, C. J., CLARK, V. C. J.. and CULLISON, J., absent.

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1932 OK 317, 11 P.2d 466, 157 Okla. 262, 1932 Okla. LEXIS 876, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bullard-v-shaw-okla-1932.

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