Calvert v. J. M. Huber Corp.

HUGHES, Justice.

The J. M. Huber Corporation, appellee, is engaged in the business of producing carbon black, and it paid, under protest, certain occupation taxes to the State of Texas. This suit is for the recovery of those taxes, which recovery was decreed by the trial court after a non-jury trial.

Proper State officials are appellants.

It was stipulated that during the tax period involved here1 that the carbon black produced by appellee by the furnace method from natural gas, casinghead gas, residue gas, or a combination of such gas and oil was not produced by the impinging of a flame upon a…