OPINION - AG - QUESTION (1) : DOES THE ASSIGNMENT TO THE BANK NEGATE THE PERSONALTY TAX LIABILITY OF THE LESSOR? - NEGATIVE, QUESTION (2) : IF THE BANK IS HOLDING TITLE ON JANUARY 1ST BY ASSIGNMENT TO PERSONALTY SUBJECT TO A LEASE PURCHASE CONTRACT EXECUTED IN LATE DECEMBER, IS THE LESSOR LIABLE FOR THE PERSONALTY TAX? - THE LESSOR ASSIGNOR RETAINS SUFFICIENT TITLE TO BE LIABLE FOR THE TAX ON THE PERSONALTY INVOLVED SUBJECT TO THE PROVISIONS OF 68 O.S. 1965 Supp., 2425 [68-2425] (B) CITE: 68 O.S. 1965 Supp., 2427 [68-2427] (A) , 68 O.S. 1965 Supp., 2314 [68-2314] (B) , OPINION NO. 66-264 (BRIAN UPP)