Legal Opinion

Western Public Service Co. v. Meharg

Texas Commission of Appeals

Decided February 2, 1927No. Motion 7370; No. 878—4634PublishedCited by 10 opinions

1Opinion of the CourtNickeds, J.

The original -opinion in the ease is reported in 288 S. W. 141. The motion presents nothing that was omitted in original consideration; however, in view of the fact that counsel make a contrary insistence, we desire to supplement the former opinion.

There is a rule, it is urged, to the effect that statutes imposing taxes are to be “strictly construed against the right of the state to collect,” which rule, it is said,, we must have ignored. We do- not dispute existence of the rule or the justice manifest in its rightful application. Nor did we forget it. But in respect to the matter, it is not…

2Cases cited2 opinions

  1. Fertilizing Co. v. Hyde ParkSupreme Court of the United States · 1878
  2. Western Public Service Co. v. MehargTexas Supreme Court · 1926

3Cited by10 opinions

  1. State Board of Insurance v. BettsTexas Supreme Court · 1958
  2. Gulf States Utilities Co. v. StateCourt of Appeals of Texas · 1932
  3. Calvert v. CokeTexas Supreme Court · 1970
  4. Houston & North Texas Motor Freight Lines, Inc. v. JohnsonCourt of Appeals of Texas · 1941
  5. Gulf States Utilities Co. v. StateCourt of Appeals of Texas · 1932

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