OFFICE OF THE Al-i-ORNEY GENERAL dF TEXAS
AUSTIN
ul3.ttileoceupRttin~kxhereinlcv5l?don 05l
&all be two llrldtll~~trarsp~Gent
(2 3/4tI)of the lmrket YRlUO or RalQ oil
iha&& t31e market wt3uC thereof is 5x1at-
ccss ef ClIlc DoLlar ($1) per baTol of mrty-
fat (42) sta c dzr d @ lio ns. l * e
The present law was bdd to be constitutionalby a@
C-mu-tof Civil Appeals (at Auet5n) in the ease of Truotoe8of
COOL'S L5atateY.SllRpprua, 80 6. 8. (2d)3.026(wr5toferlvr
deztlod),ad by the Supreme Court of the United 8tute8 5.13
thee
ease cf Sanrisc v. Sheppati,2LW tl*S. 33, It?S. Ct. 10, 81
L Ma 25
barrels ~~~Inotnore UXUI ~CU (Y))b&t~dls
averaged over the prwebing thirty (30) wn-
secutive days of three cents (3f) per barrel
of forty-two stanQurQgallons. Provided, how-
ever, that the occupation tax herein levied On
such oil shall be three per cent (3$) of the
market value of said 00 whenever the marlrot
value thereof is in excess of One Dollar
($Loo) per barrel of forty-two (42) standnml
gallons.
W(4). Provided, however, there Is levied
an occupation tax on oil prcduoed withln this
State frm any sell producing not more than
five (6) barrels, averaged Over the preooeding
lwreareearraot8erp-5Iltl8e~ae~
colae5Qerat;ion,
bat 80 da rmt bsmlve they culnd pou58ly ar-
ieat imy qperrt5on
of con*t5,tat5oMl1ty.
weoaa~'Uledtu8t~eotollotrr) me*re-
8ait iu lev5es an oo~afiots tax of 8 8/d+ peebqrd (or
of talemAr&t vqu l&en elm slor#t~8alul~,~~-5a0~
8 s/cilr
or $5.00 per bwrea) on ttd proaaet5on0P ofi prmbrosd fro8
aDyandiUo5lrelL185nt+5u8tvete 8at~u&errtrrw’1t8at~
yea 84~.&boat .wwald Zw aa 0-8 ti.013tax .en the proQaat5oa
oroilanthebu58ofs~~fu~tuwtcWp~~
/
The only poesib const5tut5oaalqueetiao t&at re can
8~ 5~ *his owe 56 whether or not t&e 88arg5ng Of tlds fsr 5n
-went amounts per bW'rf& +5epend$ng on ~$heelm of the
well, is hosed upon a reasonable classit%xMon. If it 59 not
a rcmxmablc classificzitioa it cxmld be in violationof
Scotions 1 .an&2, Article VUX, Conatltutlonof Tess, EUU.I
the 14th k3ezxkimtof t3c c;onstitution of the United States.
See 1, Art. VU& CmstitutAwt of Teras, sayst
*Tasatfcn shall bc equal and ux~IfWtm.~
Sec. 2, Art. VIll, Constitution of Texas, says,
*All occupation faxes shall bo oqnal
andunitoxmupcn the some claesofsub-
jects rith.lntiielinitsof the crutlm-lty
levyhgtheta.x***
nte~4t8hlen~tor ttle&t5tu~ostrmual~
8siaM 5n.port, aqyw
8X08tatem?mllmakeot-~
l8wwhla?Admll8beAgea4l@prwila&eoor
awman5t5ea Of dt5uae or t&e mt5teQ 8ta$eef
8~b8l5ewestlmtt8eaotaket~8tate~wlUU!to~
t8ett858me8ootuteupr -08s~atb
UJacit Aa Iearly
WilLa ti ueet5m
o r leeeew-ftdo
l5e8naofeem lerLaat?nmby-~~~
o c 4 a o p a t5Quta u lb l a t*
wtito p 5mq m0?tM o eo u r t~
r
ttlo tLttcrilptcdclosdflcatlco. Sf there is a
reaoonablcbasis, or, to oxptws it atme
ently, If it cannot be raid that the Lo@3ln-
turcactcaQrbitmrlly, tbccourtsdll mt
intorfcro.* * o*
ln t&a reecnt case of Mtf Yor: Ibpfd Trqdt Co+
o.Cityofsh3wxOrk. 303u. as739 #si.ct.~lJ lt:we
o~nteaul~ that tbc We8 York City ordituume,known as a
umiil Lau, levyinp,lafrQnchlse fscisc trlx on public utlll-
Ilh'aIwbeEee&~8upNIpB~
dmatltttldootaakea~e
-tIeat aadd