DAYWOOD v. CALVERT

No. 11893.

478 S.W.2d 152 (1972)

Joe H. DAYWOOD d/b/a Capitol Vending Company et al., Appellants, v. Robert S. CALVERT, Comptroller of Public Accounts, et al., Appellees.

Court of Civil Appeals of Texas, Austin.

Rehearing Denied April 5, 1972.


Attorney(s) appearing for the Case

Sneed, Vine, Wilkerson & Selman, J. P. Darrouzet, Austin, for appellants.

Crawford C. Martin, Atty. Gen., Nola White, 1st Asst. Atty. Gen., Alfred Walker, Executive Asst. Atty. Gen., John R. Grace and Lewis A. Jones, Asst. Attys. Gen., Austin, for appellees.


O'QUINN, Justice.

By this lawsuit three cigarette vending machine firms operating in Austin are seeking to recover from the state excise taxes amounting to $7,073.19 paid by them to the State Comptroller under protest subsequent to a statutory increase in the cigarette tax effective October 1, 1969.

The trial court in judgment entered on July 29, 1971, decreed that plaintiffs below take nothing, from which decision the vending firms have appealed. We will...

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