Campbell v. Cornish

• Decision Date: 11 April 1933
• Docket Number: Case Number: 23562
• Citation: 163 Okla. 213,22 P.2d 63,1933 OK 219
• Parties: CAMPBELL v. CORNISH
• Court: Oklahoma Supreme Court

1933 OK 219

22 P.2d 63

163 Okla. 213

CAMPBELL v. CORNISH

Case Number: 23562

Supreme Court of Oklahoma

Decided: April 11, 1933

Syllabus

¶0 1.Statutes -- Construction -- Words Given Ordinary Meaning.

Words used in a statute are to be understood in their ordinary sense, except when a contrary intention plainly appears.

2.Same--Legislative Intent Ascertained From Consideration of All Provisions on Subject.

The legislative intention must be ascertained from a consideration of all of the statutory provisions having relation to the subject-matter.

3.Same--Construction to Promote Ends of Justice and Avoid Absurdity.

Where the literal meaning of a statute would result in great inconvenience, or lead to absurd consequences which the Legislature could not have contemplated, the courts are bound to presume that such consequences were not intended, and to adopt a construction which will promote the ends of justice and avoid the absurdity.

4.Same--Reasonable Construction to Avoid Rendering Statute Useless or Deleterious.

Every statute should have a reasonable, sensible construction in preference to one which renders it. or a substantial part of it useless or deleterious.

5.Taxation--Revenue Statutes Construed in Favor of Taxpayers.

Statutes requiring or authorizing a levy of taxes are to be construed most strongly against the government and in favor of its citizens.

6. Same.

Where a statute imposing a tax is susceptible of two constructions, if the legislative intention is in doubt, the doubt as a rule should be resolved in favor of the taxpayer.

7.Statutes--Construction to Sustain Constitutionality.

A statute should be given a construction in conformity with the Constitution in order that its constitutionality may be sustained, if the statute is susceptible of such a construction.

8.Automobiles -- Authority to Impose License Tax Upon Motor Vehicle to Be Found in Constitution and Statutes.

The authority to impose a license tax upon a motor vehicle must be found in the Constitution and statutes; whether predicated upon the taxing power or upon the police power of the state.

9.Same--State Tax Commission not Authorized to Provide for Classification of Motor Trucks Different From Legislative Classification.

The Oklahoma Tax Commission is without authority of law to provide for a classification of motor trucks for registration and licensing purposes different from the classification thereof provided by the Legislature.

10.Same--Tax Commission not Authorized to Provide for Registration and Licensing of Motor Trucks on Basis Different From That Provided by Statute.

The Oklahoma Tax Commission is without authority of law to provide for the registration and licensing of motor trucks on any different basis than that provided by the Legislature.

11.Same--Statutory Classification -- "Pounds Carrying Capacity."

The word "pounds," as used in section 10271, O. S. 1931, pertaining to the classification of motor trucks for registration and licensing purposes according to their "pounds carrying capacity," was intended to and does define the character of the capacity therein referred to to be weight capacity and not volume or other capacity.

12. Same.

The word "carrying," as used in section 10271, O. S. 1931, pertaining to the classification of motor trucks for registration and licensing purposes according to their "pounds carrying capacity," was intended to and does define the character of the capacity therein referred to to be the capacity to sustain and transport weight from one place to another by a power from within itself.

13. Same.

The word "capacity," as used in section 10271, O. S. 1931, pertaining to the classification of motor trucks for registration and licensing purposes according to their "pounds carrying capacity," was intended to and does mean the strength to sustain weight together with the power to transport the sustained weight from one place to another.

14.Same--Amount of License Tax Determined by Manufacturer's Rated Carrying Capacity of Truck.

The term "pounds carrying capacity," as used in section 10271. O. S. 1931, pertaining to the classification of motor trucks for registration and licensing purposes, was used by the Legislature with reference to a technical and special meaning, to-wit, the manufacturer's rated carrying capacity thereof.

15. Same.

Neither the weight to be carried on a motor truck nor the weight actually carried on a motor truck is a factor in the determination of the amount of fee to be paid for the registration and licensing of a motor truck, the amount of that fee being based on the manufacturer's rated carrying capacity of the motor truck.

Original action for injunctive relief by J. B. Campbell et al. against Melven Cornish and others, composing Oklahoma Tax Commission, and Sam R. Hawks and others, composing State Highway Commission.Injunction granted.

Hayes, Richardson, Shartel, Gilliland & Jordan, for plaintiffs.

C. W. King, R. H. Ledbetter, J. Berry King, Atty. Gen., and W. C. Lewis and F. M. Dudley, Assts.Atty. Gen., for defendants.

ANDREWS, J.

¶1 This is an original proceeding in this court which was instituted for the purpose of procuring a judgment enjoining the defendants from enforcing an order of the Oklahoma Tax Commission, the portions of which, material to the issues herein, are as follows:

"That the basis for the registration and license of motor trucks as authorized by section 1, chapter 116, Oklahoma Session Laws 1927, shall be upon the 'carrying capacity' of such motor vehicles: that said motor vehicles are to be registered and licensed upon the 'carrying capacity' of each motor vehicle unit, whether composed of a single truck, or a truck or truck tractor with semi-trailer attached, in which event the combined carrying capacity of the entire unit shall constitute the basis for registration and license.

'It is further ordered that the motor truck owner may exercise the option to declare the "carrying capacity' of his motor truck to be the factory rated carrying capacity, which shall be taken to be the prima facie carrying capacity of such motor truck, and upon such declaration the applicant shall be issued a license upon the factory rated basis.If, however, such applicant intends to engage in carrying loads greater than the factory rated carrying capacity on his motor truck, whether carried on motor truck, or upon motor truck, truck tractor and/or semi-trailer, he should declare the weight of the loads which he intends to engage in carrying, and include same in his application as the carrying capacity of his motor truck or truck tractor, upon which declared capacity license will be issued, such declared capacity to constitute the prima facie carrying capacity of such motor truck, truck tractor, and/or semi-trailer as established by such declaration of the owner."

¶2 A determination of the issues presented in this action requires an examination of the statutes with reference to the registration and licensing of motor trucks in Oklahoma.We will analyze such of the statutes pertaining to motor vehicles as we think pertain to the issues presented in this case.

¶3Section 1, chapter 290, Session Laws 1919, section 10129, C. O. S. 1921, section 10268, O. S. 1931, requires every owner or custodian of a vehicle with motor attachment having value, whether in operation on the public highways of this state or in storage, except as therein otherwise expressly provided, to cause to be filed, by mail or otherwise, in the office of the Department of Highways or with its agent a verified application for registration on a blank, to be furnished by the said department for that purpose, containing a brief description of the motor vehicle to be registered, including the name of the manufacturer, the type and factory number of such vehicle, the character of the motor power, and the amount of such power stated in figures of horse power as advertised by the manufacturer, and the name of the county in which he resides.The section provided that the term "motor vehicle" should be construed to mean "any automobile, motorcycle, motor truck, motor vehicle, or traction engine."It also provided that no motor vehicle should be entitled to use the public highway unless such motor vehicle has attached thereto a tag as therein provided, and that any motor vehicle should be subject to seizure and detention unless it has attached thereto a tag as therein provided, with the exception of those instances where an application therefor has been made and the tag has not yet been issued.

¶4Section 2 of the 1919 Act, supra, as amended bysection 1, chapter 130, Session Laws 1925, section 10269, O. S. 1931, provides for the issuance and delivery to the owner of every motor vehicle of a certification of registration and one identification and number plate, "upon the filing of such application and the payment of the fee provided in this article" to the Department of Highways.

¶5Section 3 of the 1919 Act, supra, as amended bysection 1, chapter 167, Session Laws 1925, and by section 1, chapter 116, Session Laws 1927, section 10271, O. S. 1931, fixes the amount of license fees to be paid annually upon the registration of automobiles, motorcycles, and motor trucks.It provides that the basis for the determination of the amount of license fees on automobiles and motorcycles shall be the "manufacturer's list price" and it provides that the basis for the determination of the amount of license fees on motor trucks shall be the "pounds carrying capacity."It provides that motor trucks shall be classified according to the "pounds carrying capacity" thereof for license purposes, one of the classes being motor trucks of 1,500 pounds carrying capacity or less, another being motor trucks in excess of 1,500 pounds and not exceeding 2,000 pounds carrying capacity, another being motor trucks in excess of 2,000 pounds and not exceeding 3,000 pounds carrying capacity, another being motor trucks in excess of 3,000 pounds and...