Standard Oil Co. of Texas v. State

GRISSOM, Justice.

The State of Texas filed this suit against the Standard Oil Company of Texas for the purpose of collecting “chain store taxes” on twenty gasoline “filling” stations. (For convenience, plaintiff will hereafter be referred to as State, or plaintiff, and defendant as Standard, or defendant.) The cause was tried to the court upon an agreed statement of facts, under Art. 2177, R.S.192S. The court held defendant liable for said taxes and entered judgment therefor. Defendant has appealed.

At defendant’s request, the court filed its conclusions of law, which are in part as follows:

“(1)…