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

Summary

The Texas Supreme Court affirmed the trial courts, holding 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 guarantees. However, the Court found the Legislature’s delegation of authority to the private Foundation unconstitutionally broad under the Texas separation‑of‑powers clause, and therefore affirmed the judgments. The opinion was contested by three separate justices who argued that the assessments are occupation taxes and that the delegation is permissible.