Cook's Estate v. Sheppard

McMILLAN, District Judge.

In this case plaintiffs attack H. B. No. 154 passed by the Porty-Third Legislature of the state of Texas in 1933 at its Regular Session, c. 162, p. 409 (as amended). This act substantially purports to levy an occupation tax on the production of oil in Texas; the amount of the tax being arrived at by assessing a certain amount against each barrel produced. In so far as the act is pertinent to this case, it is here copied in a footnote.1

*22Plaintiffs assail this statute as being in violation of the Federal and state Constitutions. A preliminary injunction having been…