Legal Opinion

General Atlas Carbon Co. v. Sheppard

District Court, W.D. Texas

Decided March 4, 1940No. 39 CivPublished

1Opinion of the Court

McMILLAN, District Judge.

General Atlas Carbon Company, a Delaware corporation, filed this suit against Geo. H. Sheppard, Comptroller of Public Accounts of the State of Texas, Charley Lock-hart, State Treasurer, and Gerald C. Mann, Attorney General of Texas, to recover the sum of $47,570.51 theretofore paid by plaintiff to the Comptroller under protest and deposited in the Suspense Account of the State of Texas. Of that amount, $40,-647.37 had been demanded by the Comptroller as occupation taxes claimed to be due the State under the provisions of Acts 1936, 44th Leg., 3d C.S., p. 2040, ch.…

2Cases cited6 opinions

  1. Gould v. GouldSupreme Court of the United States · 1917
  2. Pickhardt v. MerrittSupreme Court of the United States · 1889
  3. Scottish Union & National Insurance v. BowlandSupreme Court of the United States · 1905
  4. Peerless Carbon Black Co. v. SheppardCourt of Appeals of Texas · 1938
  5. Eppstein v. State of TexasTexas Supreme Court · 1912

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