Ringling Bros.-Barnum & Bailey Combined Shows, Inc. v. Sheppard

HOLMES, Circuit Judge.

Appellant brought this suit to recover money paid under protest as admission taxes levied under Article 7047a— 19, Vernon’s Annotated Revised Civil Statutes of Texas. It contends that the statute does not apply to a circus, and that, if it was intended to do so, it is violative of Article 8, Sections 1 and 2, of the Constitution of Texas. The judgment ap*775pealed from sustained the levy and collection of the taxes.

The relevant provisions of said article are set out below.1 This statute levies a tax upon every corporation owning or operating a place of amusement that charges…