ARCHER, Chief Justice.
This is a franchise tax case. It involves the construction of Articles 7084 and 7094 of the Revised Civil Statutes of Texas, Vernon's Ann.Civ.St.
Article 7084(1) imposes an annual franchise tax upon corporations generally; Article 7084(2) imposes a franchise tax of only one-fifth of the general rate upon "Corporations * * * required by law to pay annually a tax upon intangible assets" (such as railroads, bridge companies, pipelines and...
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