Legal Opinion

Col-Tex Refining Co. v. Hart

Court of Appeals of Texas

Decided October 11, 1940No. 2099PublishedCited by 4 opinions

1Opinion of the Court

LESLIE, Chief Justice.

The Col-Tex Refining Company, a private corporation, instituted this suit against Bruce Hart, tax collector and assessor of Mitchell County, and others, seeking an injunction against said officials to restrain them from collecting an intangible tax imposed upon it by virtue of Art. 7105, Vernon’s Ann. Civil Statutes, against the pipe line operated by the plaintiff. A trial was had before the court without a jury and resulted in judgment refusing plaintiff the relief prayed for. There are findings of fact and conclusions of law in the record. From the judgment the…

2Cases cited5 opinions

  1. The Texas Company v. StephensTexas Supreme Court · 1907
  2. Magnolia Petroleum Co. v. StateSupreme Court of Oklahoma · 1935
  3. Shaffer Oil & Refining Co. v. County TreasurerSupreme Court of Oklahoma · 1935
  4. General Refining & Producing Co. v. Davidson CountyTennessee Supreme Court · 1917
  5. Reagan County Purchasing Co. v. StateCourt of Appeals of Texas · 1937

3Cited by4 opinions

  1. Col-Tex Refining Co. v. Railroad Commission of TexasTexas Supreme Court · 1951
  2. Texas Co. v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1946
  3. Thedford v. County of JacksonCourt of Appeals of Texas · 1973
  4. Railroad Commission v. Col-Tex Refining Co.Court of Appeals of Texas · 1950

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