State v. Tennessee Gas Transmission Co.

GRAY, Justice.

Pursuant to a concurrent resolution of the Legislature granting appellee permission to sue the State it brought this suit to recover taxes paid without protest under the provisions of Art. 7057b, Vernon’s Ann.Civ.St. Appellee also sued to recover interest on the amount of taxes paid at the rate of six per cent per annum from the date of payment.

The taxes were paid under the provisions of Art. 7057f, Vernon’s Ann.Civ.St., commonly referred to as the Gas Gathering Tax Statute, Acts 1951, 52 Legislature, p. 695, Ch. 402, § 23. This statute was declared unconstitutional.…