Philtex Chemical Co. v. Sheppard

ARCHER, Chief Justice.

This is a suit brought by the Philtex Chemical Company, appellant herein, to recover taxes paid, under protest to the State of Texas. The suit is brought under the provisions of Art. 7057b, Tex.Rev.Civ. Stats. (Vernon’s. Texas Civil Statutes), commonly referred to as the protest statute. The appellees, officials of the State of Texas and defendants in the trial court, contend that Philtex Chemical Company is engaged in the occupation on which a ■tax is levied by Art. 7047(46), Tex.Rev. Civ.Stats. (Vernon’s Texas Civil Statutes), Acts 1941, 47th Legislature, p. 269, Ch.…