Utilities Natural Gas Co. v. State

BLAIR, Justice.

Appellee, State of Texas, 'sued appellant, Utilities Natural Gas Company, to recover occupation taxes and penalties due under the terms of Art. 7060, R.S.192S, as amended, Vernon’s Ann.Civ.St. art. 7060. Appellant’s sole defense was that its occupation or business did not come within the definition or terms of the taxing statute. The trial below resulted in judgment for the State as prayed; which judgment we affirm.

Appellant is a Delaware corporation with a permit to do business in Texas. It owns and operates a natural gas producing, gathering, and transmission by pipe system…