This was an action brought by appellee to recover occupation taxes which are alleged to have been illegally assessed and which were paid under protest, as provided by Article 7057b, Vernon's Ann.Civ.St. The taxes were demanded of appellee by the Comptroller of Public Accounts of the State of Texas in pursuance of the provisions of Article 7047b, V.A.C.S., which levis an occupation tax upon the production...
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