Supreme Court of Oklahoma March 5, 1963, 39211 (Gray v. Oklahoma Tax Commission)

PER CURIAM.

This is an appeal from a ruling of the Oklahoma Tax Commission assessing a tax of $161.94, together with interest and penalties, for use tax upon a purchase of a livestock feed in the sum of $8,097.40. The purchase was made in the State of Texas, and the feed was shipped to the ranch of plaintiff in Johnston County, Oklahoma.