FRANCITAS GAS COMPANY v. Calvert

GRAY, Justice.

Appellant, Francitas Gas Company, filed this suit to recover taxes paid under protest, Art. 7057b, Vernon’s Ann.Civ.St., and has appealed from an adverse judgment.

Appellant owns and operates a natural gas cycling plant in Jackson County, Texas, through which plant it processes gas from gas wells for its liquid hydrocarbon content. For all purposes material to the question here presented it may be said that: the gas processed by appellant is from the Weed Sand in Jackson County; substantially all of the gas from said sand has been processed through appellant’s plant at least one…