The State of Texas v. J. A. Whittenburg

Summary

The Texas Supreme Court affirmed the trial court's judgment, holding that the Board of Equalization's valuations of the oil payment were not arbitrary, illegal, or discriminatory and that the joint and several liability of the heirs and beneficiaries was proper. Justice Smedley, dissenting, argued that the valuations for 1942‑1946 were arbitrary and violated the constitutional guarantee of uniform taxation.