State v. National Lloyds

WALKER, Justice.

National Lloyds, respondent, brought this suit against the State to recover $6,554.50, alleged to be excess taxes paid under Article 7064, Vernon’s Ann.Tex.Civ.Stat. At the conclusion of a non-jury trial the district court rendered judgment in favor of respondent, and the Court of Civil Appeals affirmed. 364 S.W.2d 465.

The pertinent provisions of Article 7064 are quoted in the margin.1 On or before March 1, 1960, National Lloyds paid without protest its tax in the amount of $7,893.53 on business done in 1959. The tax was *766determined by applying the effective rate of 1.1% to the…