Peerless Carbon Black Co. v. Sheppard

BLAIR, Justice.

Appellant, the Peerless Carbon Black Company, sued appellees, Geo. H. Sheppard, as comptroller, Charley Lockhart, as treasurer, and William McCraw, as Attorney General, to recover taxes paid by it under protest; and from an adverse judgment appellant has appealed.

The taxes were levied and collected as the occupation tax on appellant’s occupation of manufacturing or producing carbon black, under section 7, article 4, chapter 495, Acts 44th Leg., 3d C.S., p. 2040, Vernon’s Ann.Civ.St. art. 7047, subd. 45, the material portion of which reads: “(a) There is hereby levied an…