Calvert v. McLemore

JUSTICE RUEL C. WALKER

delivered the opinion of the Court.

This is a direct appeal under the provisions of Article 1738a, Vernon’s Ann. Texas Civ. Stat. The trial court denied a temporary injunction on the ground that Section 1 of Article 21.02, V.A.T.S. Tax.-Gen., is unconstitutional. This statute purports to levy a tax of one cent on each ten cents or fractional part thereof paid as admission to entertainments such as motion pictures, operas, plays and like amusements “held at places other than at a fixed and regularly established motion picture theater”, where the admission charged is in…