CULVER, Justice.
The City of Brenham sought to levy taxes for the year 1951 on the capital stock and surplus of the Brenham Production Credit Association upon the theory that the association is a banking corporation governed for taxation purposes by Article 7166, Vernon's Annotated Statutes. The trial court held the assessment void as a matter of law and enjoined the City from attempting collection of the tax. This judgment was reversed and rendered by the Court of...
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