Calvert v. A-1 Bit & Tool Co.

*226HUGHES, Justice.

A-l Bit and Tool Company, a corporation, appellee, sued Robert S. Calvert, Comptroller of Public Accounts of Texas and ihis deputy, William B. Davis, for a declaratory judgment concerning the extent of its liability, if any, for taxes under the provisions of Article 7060a, Vernon’s Texas Annotated Civil Statutes.

This statute provides that every person, including a corporation, who is

“ * * * in this State engaged in the business of furnishing any service or performing any duty for others for a consideration or compensation, with the use of any devices, tools, instruments or…