Texas Co. v. Fort

These canses were heard together. They present the same questions. Both suits were brought to recover gasoline taxes paid under protest. The chancellor dismissed both hills on demurrer. Both complainants appealed.

By chapter 130, Acts 1933, the Legislature amended various sections of the Code of 1932, beginning with section 1126, so as to provide that the gasoline tax of six cents per gallon (see Pub. Acts 1931, chap. 40) should be paid by dealers and distributors according to the amount held in storage in this state, instead of according to the number of gallons withdrawn from storage, as…