State v. Transcontinental Gas Pipe Line Corp.

GRAY, Justice.

This appeal by the State is from a judgment awarding appellee Transcontinental Pipe Line Corporation a recovery of $50,-547.99 paid under the provisions of Art. 7057f, Vernon’s Ann.Civ.St., and commonly referred to as the Gas Gathering Tax Statute. This statute has been declared unconstitutional. Michigan-Wisconsin Pipe Line Co. v. Calvert, 347 U.S. 157, 74 S.Ct. 396, 98 L.Ed. 583.

The taxes were paid without protest. Art. 7057b, Vernon’s Ann.Civ.St.

The suit was instituted pursuant to a concurrent resolution of the Legislature granting appellee permission to sue the State.

Appellee…