Eddins-Walcher Butane Co. v. Calvert

GRAY, Justice.

Appellant has appealed from a judgment, rendered at a nonjury trial, denying it relief in its suit to recover taxes paid under protest. Art. 7057, Vernon’s Ann.Civ.St.

Appellant is a Texas Corporation with its home office in the City of Midland and is engaged in the business of buying and selling liquefied petroleum products. It maintains branch offices one of which is located in the City of Rankin in Upton County an incorporated city with more than 1000 and less than 2500 inhabitants according to the last preceding Federal Census, 1950. It buys liquefied petroleum products…