Fleming v. Houston Lighting & Power Co., Motion No. 14488; No. 7621.
Decision Date | 30 October 1940 |
Docket Number | Motion No. 14488; No. 7621. |
Citation | 143 S.W.2d 923 |
Parties | FLEMING v. HOUSTON LIGHTING & POWER CO. |
Court | Texas Supreme Court |
The argument is pressed on motion for rehearing and by amici curiæ that the ordinance in question is in conflict with, and forbidden by, Article 7060, R.C.S.1925, sec. 3, part 4 of ch. 495 of the Acts of the 44th Legislature, 3rd Called Session, Vernon's Ann.Civ.St. art. 7060. That article increased the taxes on gross receipts required to be paid by gas, electric and water utilities and further amended Article 7060, by adding thereto the following: "No city or other political subdivision of this State, by virtue of its taxing power, police power or otherwise shall impose an occupation tax or charge of any sort for the privilege of doing business upon any person, corporation or association required to pay an occupation tax under this Article, provided that nothing in this Article shall be construed to prohibit the collection of any tax now imposed by a franchise, and provided further that this Article shall not affect any contracts now in existence or hereafter made between a city and the holder of a franchise."
Since we did not discuss that article in our original opinion, and since so much reliance is being placed thereon, we have concluded to make this statement with reference thereto: The ordinance did not impose a charge for the privilege of doing business. Evidence was offered upon the...
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