American Transfer & Storage Co. v. Bullock

O’QUINN, Justice.

American Transfer and Storage Company brought this suit to recover $11,654.67 in sales taxes paid under protest to the Comptroller of Public Accounts of Texas. The trial court rendered judgment that appellant take nothing by its suit.

Appellant contends the Comptroller had no legal basis for collection of the tax because (1) the statute levying the tax “is, in its entirety, violative of Article VIII, Section 1 of the Texas Constitution of 1876 [Vernon’s Ann.St.]”; (2) designated sections of the statute “violate that part of Article VIII, Section 1 . which states that ‘taxation…