Case Information
*1 OFFICE OF THE Al-i-ORNEY GENERAL dF TEXAS
AUSTIN *2 ul3.t tile oceupRttin~kxhereinlcv5l?don 05l &all be two llrldtll~~trarsp~Gent of the lmrket YRlUO or RalQ oil (2 3/4tI) t31e market wt3uC thereof is 5x1 at- iha&& ccss ef ClIlc DoLlar ($1) per baTol of mrty- fat (42) stacdzrd @lions. l * e
The present law was bdd to be constitutional by a@ C-mu-t of Civil Appeals (at Auet5n) in the ease of Truotoe8 of COOL'S L5atateY. SllRpprua, 80 6. 8. (2d)3.026 (wr5toferlvr deztlod), ad by the Supreme Court of the United 8tute8 5.13 thee ease cf Sanrisc v. Sheppati, 2LW tl* S. 33, It? S. Ct. 10, 81 L Ma 25
barrels ~~~Inotnore UXUI ~CU (Y))b&t~dls averaged over the prwebing thirty (30) wn- secutive days of three cents (3f) per barrel of forty-two stanQurQ gallons. Provided, how- ever, that the occupation tax herein levied On such oil shall be three per cent (3$) of the market value of said 00 whenever the marlrot value thereof is in excess of One Dollar ($Loo) per barrel of forty-two (42) standnml gallons.
W(4). Provided, however, there Is levied an occupation tax on oil prcduoed withln this State frm any sell producing not more than five (6) barrels, averaged Over the preooeding lwreareearraot8erp-5Iltl8e~ae~ colae5Qerat;ion, bat 80 da rmt bsmlve they culnd pou58ly ar- ieat imy qperrt5on of con*t5,tat5oMl1ty. weoaa~'Uledtu8t~eotollotrr) me*re-
8ait iu lev5es an oo~afiots tax of 8 8/d+ peebqrd (or 8 s/cilr of tale mAr&t vqu l&en elm slor#t~8alul~,~~-5a0~ or $5.00 per bwrea) on ttd proaaet5on 0P ofi prmbrosd fro8 aDyandiUo5lrelL185nt+5u8tvete 8at~u&errtrrw’1t8at~ yea 84~. &boat .wwald Zw aa 0-8 ti.013 tax .en the proQaat5oa oroilanthebu58ofs~~fu~tuwtcWp~~
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The only poesib const5tut5oaal queetiao t&at re can 8~ 5~ *his owe 56 whether or not t&e 88arg5ng Of tlds fsr 5n amounts per bW'rf& +5epend$ng on ~$he elm of the -went If it 59 not well, is hosed upon a reasonable classit%xMon. *4 a rcmxmablc classificzitioa it cxmld be in violation of Scotions 1 .an& 2, Article VUX, Conatltutlon of Tess, EUU.I the 14th k3ezxkimt of t3c c;onstitution of the United States. See 1, Art. VU& CmstitutAwt of Teras, sayst
*Tasatfcn shall bc equal and ux~IfWtm.~ Sec. 2, Art. VIll, Constitution of Texas, says,
*All occupation faxes shall bo oqnal andunitoxmupcn the some claesofsub- jects rith.ln tiielinits of the crutlm-lty levyhgtheta.x*** ttle&t5tu~ostrmual~ nte~4t8hlen~tor
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ttlo tLttcrilptcd closdflcatlco. Sf there is a reaoonablc basis, or, to oxptws it atme ently, If it cannot be raid that the Lo@3ln- turcactcaQrbitmrlly, tbccourtsdll mt intorfcro. * * o*
ln t&a reecnt case of Mtf Yor: Ibpfd Trqdt Co+ o.Cityofsh3wxOrk. 303u. as739 #si.ct.~lJ lt:we o~nteaul~ that tbc We8 York City ordituume, known as a umiil Lau, levyinp, la frQnchlse fscisc trlx on public utlll-
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