Montgomery Ward & Co. v. State

BLAIR, Justice.

The State of Texas sued Montgomery Ward & Company, Inc., for $57,002.53, as chain store taxes, and recovered judgment therefor; which we affirm.

Appellant company is an Illinois corporation with a permit to do business in Texas, where it owns, controls, and operates as an integrated business system three kinds or places of business through which it sells more than 100,000 different items of merchandise to the public. They are: (1) a wholesale mail order house at Fort Worth; (2) several ordinary retail stores; and (3) several “order offices.” Appellant paid all taxes due on its…