Calvert v. Phillips Chemical Co.

HUGHES, Justice.

This is a suit brought by appellee, Phillips Chemical Company, a Delaware corporation, against the Comptroller of Public Accounts, the Attorney General and the Treasurer of the State of Texas, hereafter collectively referred'to as the “State,” for a refund of taxes paid under protest.

Appellee has purported to act under and in accordance with the provisions of Article 7057b, known as the protest statute.

The taxes involved are those paid by ap-pellee under Art. 7047, section 40b, Vernon’s Annotated Civil Statutes, Acts 1941, 47 Leg. p. 269, Ch. 184, Art. III, as amended by Acts…