Keck v. Okla. Tax Comm'n

• Decision Date: 10 September 1940
• Docket Number: Case Number: 29661
• Citation: 108 P.2d 162,188 Okla. 257,1940 OK 352
• Parties: KECK v. OKLAHOMA TAX COMMISSION
• Court: Oklahoma Supreme Court

1940 OK 352

108 P.2d 162

188 Okla. 257

KECK v. OKLAHOMA TAX COMMISSION

Case Number: 29661

Supreme Court of Oklahoma

Decided: September 10, 1940

Syllabus

¶0 1. STATUTES--Legislative intent prevailing over literal import of words employed.

Where the legislative intent is plainly discernible from the provisions of statute when considered as a whole, the real purpose and intent of the legislative body will prevail over the literal import of the words employed.

2. LICENSES--Scrapers used in excavation and construction work on highways held not subject to motor vehicle license tax.

Article 7, chapter 50, S. L. 1937, provides for the levy of a vehicle license tax upon certain vehicles therein described "for the purpose of reimbursing the state for the use of the highways." Held, that scrapers designed for excavating and removing dirt in the construction and maintenance of highways and not designed for use nor used, for transportation of persons or commodities on the highways, are not embraced within the legislative intention as disclosed by the act and are not subject to said tax.

Appeal from Order of the Oklahoma Tax Commission.

Appeal by George Keck from order assessing motor vehicle license tax on certain scrapers. Order reversed.

A. Francis Porta, of El Reno, for appellant.

F. M. Dudley, A. L. Herr, and C. D. Stinchecum, all of Oklahoma City, for appellee.

OSBORN, J.

¶1 George Keck, hereinafter referred to as appellant, appeals from an order of the Oklahoma Tax Commission assessing a motor vehicle license tax against certain property of appellant's described as follows:

"One (1) Gar Wood Carryall Scraper, Serial No. 1907

"One (1) Gar Wood Carryall Scraper, Serial No. 1913

"One (1) Continental Carryall Scraper, Serial No. 1070."

¶2 The tax was levied under the provisions of article 7, chapter 50, Session Laws, 1937, on the theory that these implements are "trailers" as defined by the provisions of that act, and taxable as such.

¶3 It is appellant's contention that the property is machinery used in excavation and construction work and as such is not subject to a motor vehicle license tax, since said property is not designed for use nor used upon the public highways of this state within the contemplation of the legislative act. Appellant was the only witness that testified before the commission, and his testimony with reference to the nature and function of the equipment involved herein is as follows:

"Q. Are those trailers designed for hauling commodities or persons? A. It would be prohibited. Q. Are they designed for that purpose, answer my question? A. They are not. Q. How are they loaded with dirt? A. They are loaded by a seventy-nine, I believe it is, horsepower tractor, by lowering the blade, and the tractor pulling it forces the dirt in and closes the gate and goes and dumps it. Q. They are not loaded from above, but they pick up dirt from below? A. That is right. Q. They are not used to haul commodities or persons or property upon the highways of the state at all? A. They are not."

¶4 Cross-Examination by Mr. Cook.

"Q. These carryalls under discussion, do they rest on wheels? A. They do. Q. And would it be possible to transport property or haul property in them? A. Not profitable. Q. But is there a bed there so that it would be possible to haul property in there? A. You might put something in there and haul it. Q. The dirt that is scraped up, as you described it here, and placed in there, is hauled in that bed to wherever you want to dump it? A. That is right. Q. Would it be possible for a person to get in that bed and ride while it was being pulled? A. If he was a mind to, I guess so. Q. It would be possible? A. Yes. Q. Now, then, describe the scraper feature of this particular piece of machinery. As I understand you, there is a blade near the front that drops down and makes contact and goes into the ground? A. That is right. Q. By the force of the tractor pulling it along, it rises up and back into the bed of the carrying piece of machinery? A. That is right. Q. And after it becomes full from that dirt going in there you raise the blade and close the gate and haul it to wherever you want to dump it? A. That is right. Q. This piece of machinery is drawn by a tractor? A. That is right. Q. Do you do road building work anywhere besides in Major county? A. I do. Q. In moving, say you are working on a construction job and you move to another place five miles away, how do you transport it? A. If I was only going five miles I would leave the unit behind the tractor and go to it, providing it wasn't pavement. Q. And if it was a dirt road--you have moved these trailers in that manner? A. The contact that this piece of machinery makes with the ground is boy rubber tires. The unit is carried by rubber tires. Q. Has it been necessary for you to cross paved highways with either of these units? A. No, I don't believe I have ever crossed a paved highway with it. Q. But you have moved it down dirt roads? A. Yes. Q. But never on pavement? A. That is right. Q. What kind of tractor do you use with it? A. A crawler type. Q. You mean caterpillar? A. Commonly known as caterpillar, but a crawler type. The trail that that tractor runs on is a steel trail. Q. The reason you don't take it on the pavement is because of the steel rail or trail of the tractor and not because of the damage that the carryall would cause the pavement? Q. Well, that is not the reason, the reason is that it's prohibited to travel any distance with this tractor and trailer behind it.

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