State v. the Praetorians

Mr. Judge Hickman,

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

This suit was instituted by the State of Texas to recover taxes and penalties claimed to be due by respondent, The Praetorians, under the unemployment compensation law of Texas on account of commissions paid by The _ Praetorians to its insurance solicitors and agents between April, 1939, and October, 1941. In the trial court judgment was rendered in favor of the State for $11,083.16. The Court of Civil Appeals reversed the trial court’s judgment and rendered- judgment that the State take nothing, the ground of…