Central Power & Light Co. v. State

McCLENDON, Chief Justice.

Chain Store Tax Law case (Chap. 400, p. 1589, G.L. 1st C.S. 44 Leg., 1935, Vernon’s Ann.P.C. Art. lllld). The suit was by the State against three operating subsidiary public utility corporations: the CP&L (Central Power and Light Company), the SW (Southwestern Gas and Electric Company), and the WT (West Texas Utilities Company). Each of the defendants had paid the tax for the years 1936-1940 inclusive based upon the number of stores operated by each as separate chains. The suit was for the difference between the amounts paid and the amounts allegedly due based upon…