(dissenting).
This case is so important to the State of Oklahoma, I feel I should again point out wherein I think the majority opinion misconstrues 47 O.S.1951 § 52d(e). This case itself involves only $26.57.
To better understand the importance of this case, I will briefly state the effect the majority opinion will have by said holding.' The State, for the fiscal year 1953-54, collected from the excise tax $5,422,977.50’. It is estimated by the Tax Commission of this amount four or five hundred thousand dollars were collected from holders of a valid used car dealer’s license on registration of foreign motor vehicles for the first time in Oklahoma, which the majority opinion permits such holder to register without payment of the excise tax.
47 O.S.1951 § 23.6 is plain to me what benefit the holder of a valid used car dealer’s license is entitled to, to wit:
“Provided that every person licensed as a dealer in used vehicles or parts may register and obtain number plates for any vehicles legally owned and offered for sale by such person upon presentation of a certificate of title for such vehicle properly assigned to such dealer.”
47 O.S.1951 § 52b means that an excise tax is levied on all motor vehicles, when transferred, used or registered for the first time in the State, where the facts, as in this case, show that it does not come under the exemption provided in 47 O.S.1951 § 52d. The section I have under consideration. is 52d (e) which provides:
“Any vehicle legally owned by a person licensed as a dealer in used cars or parts, under the Provisions of the Vehicle License and Registration Act, and offered for sale by such person”.
To properly construe the above exemption it is necessary to keep in mind Sec. 22, which provides:
“This Act shall be known and cited as the ‘Motor Vehicle License and Registration Act.’ ”
It will be noticed that the exemption says, “under the provisions of the Vehicle License and Registration Act,” which refers back to section 23.6, “upon presentation of a certificate of title for such vehicle properly assigned to such dealer”, which means an Oklahoma title. ■ ■ ■
The used car dealer’s license issued under the Act must deal in used cars registered under the Act. It is plain that the majority opinion construes section 23.6, supra, to mean a certificate of title to a foreign car that has never been registered in this state, which, of course was not contemplated by our lawmakers to be within the Act. It also totally ignores, or destroys, one complete sentence in section 52b which provides that the excise tax is due and must be collected by the Tax Commission upon first registration of such vehicle in this state.
For a better understanding of the matter under discussion see Protest of Green-Phillips Chevrolet Co., 208 Okl. 214, 254 P.2d 977, and my dissenting opinion reported in O.B.J. 26, page 25.