Craig v. Southern Natural Gas Co.

This is an action at law by the appellant to recover from the appellee, a Delaware corporation, privilege taxes alleged to be due by it to tbe state for tbe years 1936 to 1940, inclusive, under Section 180, Chapter 20, Laws Ex. Sess. 1935, a demurrer to tbe declaration was sustained and tbe cause dismissed. Tbe demurrer challenged (1) tbe authority of tbe State Tax Collector to sue for tbe privilege tax imposed by this statute, and (2) tbe right of any one to sue therefor in tbe absence of an order by tbe Tax Commissioner setting forth tbe “units to be used in determining the tax due to be…