Southwestern Gas & Electric Co. v. State

McClendon, chief justice.

Chain store tax case involving the construction or application and the validity of the proviso in the 1941 amendment to R.C.S. Art. 7060, Acts 47th Leg. p. 269, Ch. 184, Art. V. § 1, styled Omnibus Tax Law, Vernon’s Ann.Civ.St. Art. 7060, which proviso reads: “And provided further that utilities paying an occupation tax under this Article shall not hereafter be required to pay the license fee imposed in Article 5a, House Bill No. 18, Chapter 400, Acts of Forty-fourth Legislature, for the privilege of selling gas and electric appliances and parts for the repairs…