Barrett v. State, 8921.

Decision Date20 March 1940
Docket NumberNo. 8921.,8921.
Citation138 S.W.2d 1114
PartiesBARRETT v. STATE.
CourtTexas Court of Appeals

Appeal from District Court, Travis County; Ralph W. Yarbrough, Judge.

Action by the State and the Attorney General against Thurman Barrett to recover contributions and taxes and interest or penalties due from defendant under the Unemployment Compensation Act. From an order overruling defendant's plea of privilege, he appeals.

Affirmed.

Grady Barrett, of San Antonio, for appellant.

Gerald C. Mann, Atty. Gen., and George W. Barcus, Ocie Speer, and Morris Hodges, Asst. Attys. Gen., for appellee.

Kemper, Hicks & Cramer, of Houston, and Saner, Saner & Jack, of Dallas, amicus curiae.

BLAIR, Justice.

This appeal is from an order overruling the plea of privilege of appellant, Thurman Barrett, to be sued in Bexar County, the county of his residence. The suit was brought by the State and its Attorney General to recover the "contributions" or taxes and "interest" or penalties alleged to be due by appellant as an employer under the Texas Unemployment Compensation Act, Vernon's Ann.Civ.St. art. 5221b—1 et seq. The case is companion to the case of Lally v. State, 138 S.W.2d 1111, this day decided by this court, except in the instant case the additional proposition is presented that: "The caption of Senate Bill No. 412, Acts 43rd Leg., Regular Session, p. 581, wherein Article 7076, Chapter 2, Title 122, Revised Statutes of Texas of 1925, was amended [Vernon's Ann.Civ.St. art. 7076], is misleading and deceptive, in that there is no intimation in said caption that Sections 1 and 2 of said Act would apply to any other additional taxes thereafter levied by the State of Texas, not contained in Title 122 of said Statutes, such as contributions to the Texas Unemployment Compensation Fund, required under an entirely different Title to said Statutes, and therefore, said Section 2 (Article 7076a, Vernon's) violates Section 35, Article 3 of the Constitution [Vernon's Ann.St.]."

The material portion of the title to the amendatory act reads: "An Act for the purpose of strengthening and providing for a stronger and more efficient administration and enforcement of all inheritance, occupation, gross receipts, gross production taxes, gross premiums taxes on insurance companies, gasoline, excise, sales, and all other State taxes, including intangible, and all character of delinquent State taxes other than ad valorem taxes on property; * * *...

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4 cases
  • Magnolia Petroleum Co. v. State
    • United States
    • Texas Court of Appeals
    • November 7, 1945
    ...years ago, in only three of which has the question of venue been raised, Lally v. State, Tex.Civ.App., 138 S.W.2d 1111; Barrett v. State, Tex.Civ.App., 138 S.W.2d 1114; Washington Oil Corporation v. State, Tex.Civ.App., 159 S.W.2d 517, error ref. W. M.; and in these three (it may be signifi......
  • State v. The Praetorians
    • United States
    • Texas Supreme Court
    • April 11, 1945
    ...Friedman v. American Surety Co., 137 Tex. 149, 151 S.W.2d 570; State v. Mauritz-Wells Co., 141 Tex. 634, 175 S.W.2d 238; Barrett v. State, Tex.Civ.App., 138 S.W.2d 1114; Lally v. State, Tex.Civ.App., 138 S. W.2d 1111. As a taxing statute the Act is construed strictly against the State. Texa......
  • Quick Pay Ins. Co. v. State
    • United States
    • Texas Court of Appeals
    • November 9, 1949
    ...Friedman v. American Surety Co., 137 Tex. 149, 151 S.W.2d 570; State v. Mauritz-Wells Co., 141 Tex. 634, 175 S.W.2d 238; Barrett v. State, Tex.Civ.App., 138 S.W.2d 1114; Lally v. State, Tex.Civ.App., 138 S.W.2d 1111.' State v. The Praetorians, 1945, 143 Tex. 565, 186 S.W.2d 973, 976, 158 A.......
  • Washington Oil Corporation of Texas v. State
    • United States
    • Texas Court of Appeals
    • November 12, 1941
    ...ruled against appellant's contention by the Austin Court of Civil Appeals in Lally v. State, Tex.Civ.App., 138 S.W.2d 1111 and Barrett v. State, 138 S.W.2d 1114. The Texas Unemployment Compensation Act did not become effective until October, 1936. By the terms of the Act the tax was levied,......

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