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STEAKLEY v. WEST TEXAS GULF PIPE LINE COMPANY

No. 10759.

336 S.W.2d 925 (1960)

Zollie C. STEAKLEY et al., Appellants, v. WEST TEXAS GULF PIPE LINE COMPANY, Appellee.

Court of Civil Appeals of Texas, Austin.

May 18, 1960.

Attorney(s) appearing for the Case

Will Wilson, Atty. Gen., W. V. Geppert, Marvin H. Brown, Jr., Jack N. Price, Asst. Attys. Gen., for appellants.

John S. Redditt, Lufkin, Dan Moody, Dan Moody, Jr., Looney, Clark, Mathews, Thomas & Harris, Austin, W. F. Erwin, Jr., Houston, for appellee.

GRAY, Justice.

This appeal is from a judgment ordering a refund of $4,998.98 franchise taxes paid by appellee under protest.

Appellee, West Texas Gulf Pipe Line Company, is a Delaware Corporation with a permit to do business in Texas and is regularly engaged in the business of pipeline transportation of crude oil. Among other things appellee's charter authorizes it:

"To guarantee, purchase, hold, sell, assign, transfer, mortgage, pledge or otherwise...

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