Texas Supreme Court

Robert L. Hurt v. J. W. Cooper and William McCraw v. S. H. Kress & Company

December 1, 1937130 Tex. 433

Summary

The Texas Supreme Court held that the Chain Store Tax Law (HB 18) is a revenue‑raising occupation tax rather than a regulatory measure, and that its classifications and exemptions satisfy the Texas Constitution and the Fourteenth Amendment. Accordingly, the statute was deemed constitutional and the injunction against its enforcement was rejected.