Harrington v. Cobb

LOONEY, Justice.

Harrington and Ramp, the appellants, brought this action under the Uniform De claratory Judgments Act (Acts 1943, 48th Leg., p. 265, ch. 164, Vernon’s Ann.Civ.St. art. 2524 — 1) against George H. Sheppard, State Comptroller, and his deputy, G. C. Cobb, seeking a judgment declaring the rights of the parties under Article 7066b (a), V.A.C.S., that levies an occupation tax of 2.2 per cent of the gross receipts of “motor carriers”, as defined in Art. 911b, V.A.C.S. Appellants alleged that they did not pursue the occupation of “motor carrier” or “contract carrier”, as defined in…