Mann v. Gulf States Utilities Co.

BLAIR, Justice.

This litigation arose as follows: Art. V of House Bill No. 8, Acts 1941, c. 184, Vernon’s Ann.Civ.St. art. 7060, amended Art. 7060 of the Revised Statutes in two particulars: (1) Increased the rate of tax theretofore levied upon the gross receipts of utilities companies from cities of more than 2,500 population; and (2) for the first time levied a tax upon the gross receipts of such companies from towns having a population of between 1,000 and 2,500; which amended act became effective May 1, 1941. Both before and after amendment Art. 7060 provided that such utilities companies…