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CITY OF HOUSTON v. SOUTHERN PACIFIC TRANSP. CO.

No. 849.

504 S.W.2d 554 (1973)

The CITY OF HOUSTON, Appellant, v. SOUTHERN PACIFIC TRANSPORTATION COMPANY, Appellee.

Court of Civil Appeals of Texas, Houston (14th Dist.).

Rehearing Denied in Part and Granted in Part January 9, 1974.

Second Rehearing Denied January 30, 1974.

Attorney(s) appearing for the Case

William A. Olson, City Atty., Jay D. Howell, Jr., Robert J. Collins, James B. Cameron-Stuart, Frank B. Burke, Asst. City Attys., Houston, for appellant.

Frank G. Harmon, E. R. Fleuriet, Fred W. Fulton, Baker & Botts, Houston, for appellee.

CURTISS BROWN, Justice.

This is a tax suit.

The case involves the construction of constitutional provisions and statutes dealing with the taxation of railroad rolling stock. The question presented is whether the "mobilia" rule applies so as to permit a railroad's domiciliary city to tax all of the railroad's rolling stock which is attributable to the state.

Appellant, City of Houston (the City), brought...

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