City of Lubbock v. Magnolia Petroleum Co.

The city of Lubbock, a municipal corporation chartered under the provisions of section 5, art. 11, state Constitution, and the enabling act in pursuance thereof by the Legislature, enacted an ordinance by which it sought to levy against all persons selling gasoline within the city of Lubbock, either at wholesale or retail, a tax of one-half of 1 per cent, per gallon on sales so made, making provision for reports to be made monthly by persons subject to the tax, and providing penalties for the failure to comply with the terms of the act.

Defendants in error filed their petition in the district…