Texas Automotive Dealers Ass'n v. Harris County Tax Assessor-Collector

Petitioners, John C. Reed et ah, filed a class suit under Rule 42 in the District Court of Travis County, Texas, for a declara tory judgment determining whether or not dealers in automobiles are exempt under the provisions of H. B. 75 Acts 1947, 50th Legislature p. 732 from the payment of fees and penalties demanded by respondent Smith, the Tax Assessor-Collector of Harris County, Texas; also alleging that Smith is acting unlawfully in demanding of plaintiffs the payment of such fees and penalties, and asking for an injunction against Smith. Petitioner Texas Automotive Dealers Association,…