Carney v. Southwestern Motor Transport, Inc.

GRAY, Justice.

This appeal is from a judgment awarding appellee a recovery of money paid under protest. Art. 7057b, Vernon’s Ann. Civ.St. The money was demanded and was paid as franchise taxes under clause 1 of Art. 7084, Vernon’s Ann.Civ.St., while appellee contends it was entitled to pay such taxes under clause (3) of said article.

A nonjury trial was had upon stipulated facts to the effect that: appellee is a corporation existing under the laws of Texas, and was incorporated under Section 69 of Art. 1302, Vernon’s Ann.Civ.St., “to transport goods, wares and merchandise, or any valuable…