Humble Oil & Refining Co. v. State

McClendon, chief justice.

Suit by the State against the Humble (Humble Oil & Refining Company) to re-, cover taxes allegedly due under the Chain Store Tax Act, yernon’s Ann.P.C. art. lllld, Acts 1935, 44th Leg., 1st C.S. p. 1589, Ch.400, for the years 1936-1941, inclusive, on the Humble’s Texas filling or service stations. Section 5 excludes from the definition-of stores taxed under the Act “any place of business engaged exclusively in the storipg, selling, or distributing of petroleum products and servicing of motor vehicles”; and the State’s suit is predicated upon the theory that the…