Western Co. v. Sheppard

Appellants, the Western Company, a partnership, composed of Robert L. Wood and H. E. Chiles, Jr., W. H. Blair, individually, the Chemical Process Company, a Texas corporation, and the Independent-Eastern Torpedo Company, an Ohio corporation, as plaintiffs, sued the Comptroller, the State Treasurer, and the Attorney General of Texas to recover occupation taxes theretofore paid by them under protest, and collected under the provisions of Acts 1941, 47th Leg., p. 269, Ch. 184, Art. XVI, Vernon's Texas Civil Stats. Art. 7060a. They sought to have said Act declared unconstitutional because in…