Comptroller of Public Accounts v. Texas Boxing Enterprises, Inc.

ARCHER, Chief Justice.

This is a suit instituted by the appellee under the protest statute, Article 7057b, Vernon’s Ann.Civ.St., to recover admission taxes paid under the provisions of Article 7047a-19, V.A.C.S.

The District Court of Travis County, Texas, 53rd Judicial District, held that the show staged by the appellee, upon which the Comptroller assessed and collected admission taxes, was a “boxing exhibition” within the meaning of Article 614 — 6, Vernon’s Ann. Texas Penal Code, and that no authority existed for the collection of any tax other than as specified in said Article; accordingly…