Daywood v. Calvert

O’QUINN, Justice.

By this lawsuit three cigarette vending machine firms operating in Austin are seeking to recover from the state excise taxes amounting to $7,073.19 paid by them to the State Comptroller under protest subsequent to a statutory increase in the cigarette tax effective October 1, 1969.

The trial court in judgment entered on July 29, 1971, decreed that plaintiffs below take nothing, from which decision the vending firms have appealed. We will affirm judgment of the trial court.

The appellants, all of whom were plaintiffs below, are Joe H. Daywood, doing business as Capitol Vending…