Court Opinion

ID: 9770395
Source: CourtListenerOpinion
Date Created: 2023-08-29 16:03:45.996386+00
Date Added: 2024-06-11T15:37:13.515604
License: Public Domain

GRAY, Justice
(dissenting).
I disagree with the conclusion of. the majority in this cause for the same reasons stated in my dissenting opinion filed in Calvert v. Transcontinental Gas Pipeline Corp. et al., Tex.Civ.App., 341 S.W.2d 686.
The numerous findings of fact mentioned in the majority opinion, in the main, deal with the method of operation of its business by appellee and are designed to show that the tax in question constitutes a burden on interstate commerce. If the incidence of the tax occurred prior to the time that the transmission of the gas in interstate commerce began then the fact that such transmission occurred with the gas burdened with the tax would not render the Act void. This contention is further answered in my dissenting opinion, supra.
I would reverse the judgment of the trial court and render judgment upholding the Act.