State v. Stack

HUGHES, Justice.

Appellant, the State of Texas, sued ap-pellee, J. A. Stack, who operated under the trade name of the Peerless Tank Cleaning Company, for oil production taxes, penalties and interest under Arts. 6032 and 7057a, Revised Civil Statutes of Texas, Vernon’s Ann.Civ.St. Arts. 6032, 7057a.

Trial was to the court, without a jury, and from an adverse judgment the State has appealed.

The trial court filed findings of fact and conclusions of law.

The material facts are without dispute. Appellee was engaged in the business of acquiring “tank bottoms” from oil production storage tanks in…