Legal Opinion

McCallum v. Associated Retail Credit Men

Court of Appeals of Texas

Decided March 5, 1930No. 7488PublishedCited by 4 opinions

1Opinion of the Court

By this suit appellee, Associated Retail Credit Men of Austin, a domestic corporation, obtained a perpetual injunction against appellant, Jane Y. McCallum, Secretary of State, from demanding of it the annual franchise tax of $10 imposed against private domestic corporations by article 7084, Rev.St. 1925, on the grounds: (1) That the article only imposed the tax against capital stock corporations; and (2) that appellee was exempt from payment of the tax under provision of article 7094 — hence this appeal.

We think the trial court erred in holding that article 7084 only imposed the tax against…

2Cases cited4 opinions

  1. City of Austin v. NalleTexas Supreme Court · 1893
  2. Houston & Texas Central Railway Co. v. StateTexas Supreme Court · 1902
  3. Franklin Fire Insurance v. HallTexas Supreme Court · 1923
  4. Oden v. GatesTexas Supreme Court · 1930

3Cited by4 opinions

  1. Daniel v. Life Ins. Co. of VirginiaCourt of Appeals of Texas · 1937
  2. McCallum v. Associated Retail Credit Men of AustinTexas Commission of Appeals · 1931
  3. Rogers v. Daniel Oil & Royalty Co.Court of Appeals of Texas · 1937
  4. Southern Realty Corp. v. McCallumDistrict Court, W.D. Texas · 1932

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