Gulf Union Oil Co. v. Isbell

McCLENDON, Chief Justice.

Suit by Gulf (Gulf Union Oil Company) against the Officials (Secretary of State, Attorney General, and State Treasurer), brought under Art. 7057b, Vernon’s Ann. Civ. St., to recover $476.50 demanded by the Secretary of State as a condition precedent to revival of the Gulf’s theretofore forfeited right to do business in Texas, and paid by the Gulf into the suspense account of the State Treasury under protest.

The Gulf, a Texas corporation, was chartered in 1928 and paid all its franchise taxes up to the year 1936. It paid no franchise taxes thereafter, and its right to…