State v. Connecticut General Life Insurance Co.

ARCHER, Chief Justice.

Appellee sued the State of Texas to recover an excess of occupation taxes paid by it to the State pursuant to Article 4769, Vernon’s Civil Statutes of Texas, and Articles 3.34, 3.36 and 4.05, Vernon’s Texas Insurance Code, for the years 1952 through 1957 and 1959.

Appellee’s grounds for recovery were that these excess taxes were paid as a result of a mistake of fact on the part of Ap-pellee in the nature of a clerical error, or in the alternative, that such excess taxes were paid under legal duress or business complusion or in a second alternative, that such excess taxes…