Calvert v. Union Producing Co.

HUGHES, Justice.

This same case was before us in Calvert v. Union Producing Company, Tex.Civ.App., 258 S.W.2d 176, no motion for rehearing filed. Reference is here made to our former opinion for a full statement of the nature of the case.

Briefly this suit is by Union Producing Company against proper State officials to recover occupation taxes, paid under protest, on the business of producing gas. The taxing statute is art. 7047b, Vernon’s Ann. Civ. St.

We reversed the former judgment for the sole purpose of permitting Union to prove the market value of liquid hydrocarbons (condensate) which it…