City of El Paso v. State

BLAIR, Justice.

The State of Texas sued the City of El Paso to recover a tax of four cents per gallon on 70,579 gallons of gasoline imported from New Mexico and used by the City in its police cars, fire trucks, and other motor vehicles operated within the city limits, and used exclusively for governmental purposes; and recovered judgment as prayed; hence this appeal.

The portion of the tax statute (Art. 7065a — 1 et seq.) applicable imposes the tax upon every person in this State who imports any motor fuel into this State and makes the first sale or use of same in this State in operating motor…