GRIFFIN, Justice.
Petitioners, John C. Reed et al., filed a class suit under Rule 42 in the District Court of Travis County, Texas, for a declaratory judgment determining whether or not dealers in automobiles are exempt under the provisions of H.B. 75, Acts 1947, 50th Legislature, p. 732, Vernon's Ann.P.C. arts. 1434, 1435, from the payment of fees and penalties demanded by respondent Smith, the Tax Assessor-Collector of Harris County, Texas; also alleging that Smith...
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