Citations
- 418 S.W.2d 315
Full opinion text
HUGHES, Justice.
This suit was brought by Edward G. Ka-dane, Jack E. Kadane, and Mike Kadane, doing business as G. E. Kadane and Sons; Kadane-Griffith Oil Company; Edward G. Kadane, Jack E. Kadane, Mike Kadane, and Fred Goodstein, a partnership, doing business as Kadane-Goodstein Oil Company, appellees against Robert S. Calvert, Comptroller of Public Accounts, Jesse James, Treasurer and Crawford C. Martin, Attorney General, in their respective official capacities of the State of Texas, to recover taxes paid, under protest, as Gas Production taxes imposed by Chapter 3, Title 122A, Taxation General, and being Arts. 3.01-3.10, Vol. 20A, V.A.T.C.S.
Trial was to the court without a jury. Judgment was rendered for appellees for the amounts sued for except $100.00 thereof which was adjudged to the State of Texas, and as to which sum no issue is presented.
The basic facts were stipulated. However, some testimony was heard.
The Statute to be construed in connection with the facts presented is Art. 3.01, which we quote in full:
“Art. 3.01 Calculation of Tax
(1) There is hereby levied an occupation tax on the business or occupation of producing gas within this State, computed as follows:
A tax shall be paid by each producer on the amount of gas produced and saved within this State equivalent to seven per cent (7%) of the market value thereof as and when produced.
Provided, however, that the amount of the tax on sweet and sour gas shall never be less than 12¾soo of one cent (l