State v. Rice Properties, Inc.

BLAIR, Justice.

The State of Texas sued Rice Properties, Inc., a corporation operating the Rice Hotel in Houston, for $13,492.91 as admission or amusement tax alleged to he due under Art. 7047a — 19, Vernon’s Texas Civil Statutes, 1939; but was denied any recovery by the trial judge trying the case without a jury.

No findings of fact or conclusions of law were requested or filed, and the judgment denying recovery may have been based upon the alleged unconstitutionality of the taxing statute because of defective caption, or upon the defense that the admissions or charges on which the tax was…