Montgomery Ward & Co. v. State

Mr. Judge Taylor,

of the Commission of Appeals, delivered the opinion for the Court.

This action was brought by the State of Texas, respondent, to recover additional chain store taxes alleged to be owing by petitioner, Montgomery Ward & Co., Inc., because of its operation in this state of mail order offices. The courts below rendered judgment in favor of respondent for the amount of taxes sued for, the Court of Civil Appeals affirming the trial court’s judgment. 169 S. W. (2d) 997.

The only question involved is whether petitioner’s mail order offices are stores within the meaning of the Texas…