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Legal Opinion

Pioneer Oil & Refining Co. v. State

Court of Appeals of Texas

Decided May 4, 1925No. 6856PublishedCited by 9 opinions

1Opinion of the CourtBlair, J.

The state instituted this suit against appellants, Pioneer Oil & Refining Company and the Slimp Oil Company, asserting the right under chapter 134, Acts 38th Legislature, Regular Session, to recover a tax of one cent on each gallon of gasoline sold by them for consumption within this state during the months of April and May, 1923. The court tried the case on stipulations covering the material facts, and from adverse judgments for a part of the taxes sued for each of the appellants has perfected an appeal.

The judgments are based upon a construction of chapter 134 as authorizing the levy of an…

2Cases cited18 opinions

  1. Ex Parte McCardleSupreme Court of the United States · 1869
  2. The Texas Company v. StephensTexas Supreme Court · 1907
  3. Delta County v. BlackburnTexas Supreme Court · 1906
  4. Commonwealth v. Mortgage Trust Co.Supreme Court of Pennsylvania · 1909
  5. Clegg v. StateTexas Supreme Court · 1874

13 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. State v. Pioneer Oil & Refining Co.Texas Commission of Appeals · 1927
  2. Rowland v. StateCourt of Criminal Appeals of Texas · 1957
  3. Lowry v. State, Texas Court of Appeals, 5th District (Dallas)1984
  4. State ex rel. Smith v. SnellSupreme Court of Kansas · 1929
  5. Rowland v. StateCourt of Criminal Appeals of Texas · 1958

4 more not listed; retrieve them via the Exa API.

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