ROBERTS, Justice.
This cause is before us on petition for writ of mandamus by Relator, Four-Fifty Two-Thirty Corporation, seeking to compel Respondents, Comptroller and the Department of Revenue, to refund to it the sum of $73.63 with interest which Relator claims is due and owing him as intangible personal property taxes paid in error. The alternative writ was issued and return was filed by Respondents.
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