Texas Boll Weevil Eradication Foundation, Inc., Appellant v. Eddie Lewellen, Jack F. Witten, Elliott Hayes, Scott…

Summary

The Texas Supreme Court held that the assessments levied by the Official Cotton Growers' Boll Weevil Eradication Foundation are regulatory fees, not prohibited occupation taxes, and that the Act does not violate equal protection. However, the Court found the Legislature’s delegation of power to the private Foundation unconstitutional under the separation of powers clause, and therefore affirmed the trial courts' judgments invalidating the assessments. Separate opinions contested the delegation finding and, in part, the tax characterization.