Gulf States Utilities Co. v. State

Appellee, the state of Texas, sued appellant, Gulf Utilities Company, for its franchise tax due for the year 1930; and recovered judgment for $23,112; hence this" appeal.

The primary question in the appeal is whether, in absence of a legislative enactment, the manufacture and sale of ice to the public in Texas by appellant constituted it a public utility corporation or business. A decision of the question is necessary for the purpose of determining the particular subdivision of the Franchise Tax Act under which the amount of appellant’s franchise tax for the year in question should be computed.