[DOWNLOAD] "Conlen Grain and Mercantile v. Texas Grain Sorghum Producers Board" by The Supreme Court of Texas ~ Book PDF Kindle ePub Free

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eBook details

• Title: Conlen Grain and Mercantile v. Texas Grain Sorghum Producers Board
• Author : The Supreme Court of Texas
• Release Date : January 15, 1975
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 84 KB

Description

This is a direct appeal pursuant to Article 1738a. Texas Grain Sorghum Producers Board, appellee, brought suit against Conlen Grain and Mercantile, Inc., appellant, to recover the amount of assessments which Conlen, as a "processor" of grain sorghum, was required to collect from grain sorghum producers and remit to the Board under the provisions of Article 55c, referred to by appellee as the Texas Commodity Referendum Act. J. E. Crabtree, the principal stockholder of Conlen and a grain sorghum producer, intervened and is also an appellant here. Conlen and Crabtree filed a counterclaim seeking a declaratory judgment that the statute is unconstitutional and a permanent injunction restraining the Board from collecting assessments. After a trial before the court without a jury, judgment was rendered: (1) that Conlen and Crabtree take nothing by their suit for declaratory and injunctive relief; and (2) awarding the Board judgment against Conlen for $4,644.02, stipulated to be the amount of the assessments Conlen should have collected and remitted if the statute is valid, plus interest and costs. In our opinion the statute is an unconstitutional attempt to impose an occupation tax on an agricultural pursuit.

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