H. E. Butt Grocery Co. v. Sheppard

BAUGH, Justice.

Suit was filed by H. E. Butt Grocery Company and the SouthWest Texas Grocery Corporation, separate and distinct private corporations, against the State Comptroller, the State Treasurer and the Attorney General to recover $1,972 occupation taxes, paid under protest, and exacted by the Comptroller under the provisions of the “Chain Store Tax Statute”. Chap. 400, Acts 1st Called Session, 44th Legislature, Vernon’s Tex.Pen.Code 1936, art. lllld, §§ 1-11. The sum involved was an additional tax demanded for the four years prior - to and including 1939. In the latter year it was…