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**!**

. **OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AI+STlN** 

f;O2. **;ildnny ’**  **tatha2i** Seoretar~ 0r Stats Au&h, Texas Seer 

### Sir:

was **inproperly** rim, dldssed on imtion



### been ooneid 

## dApril24;1944, has uote fromytxr letter

**juCgmr&a** were entered in a certain benefit of several manufacturing oomtams under protest on the saze ~roucdo. 3633 jud&-Ante were agreed u>m **beoause** of the Swlsion iziZIouera v. **Fair Amrican**  **Eeflning** 

## Coqmnp, 7. 26 382, error rafueod. The olaos ootion properly flied 

### in a ootlrtor ooinpeteat 

## thein&lvlLlual .zctlanmn’;ioned in wxi 1mpropsrl;rriled,

### iion. Sidney Latha%, page 2



### Vearlng in mind tbs 

### foregoing faots, please advise 

### OAt;-.s rdi0whg queetiour *':oesthis depsrtmeat have the authority to now voluntarily **refund** to trreoorwration involved the amounts peid under proteat, suit 

### for reoovery of whiob was filed Sut in?roperly, aod subesqueatlg dis;aissedon **uotion of**  the 

### plalntwr?~ Csotion 1 or Artlo 

## 7057b, V. A. C. S., allow8 any 

### person, rim or oorporation, that is required to pay to tha head of any State department any **oooupation,** gross.reoelpts, franohlse, lloense or othtr privilege tax or fee, whloh he does not **believe** he is lawrully required to pap, to aooompany auoh ?a$mnt with a writtea protest, settlng ohItfully and in detail the grounds for whioh it 

### 1s oontende& that suoh demand I8 unlawful.

Seotion 2 of this Artlole provides in part a8 rollavsr 

### "Uponthe payment 

### of suoh taxesor feos, aacompanled by suchwritten **;rotest,** the taxpayer ahall have ninety 

## (90~) .' days fro0 said date 

### withinwhloh to file ault for the reoavery thereor I.&any **oourt** or ooskpetent jurlsdlotion in Travis County, Texas, and nooe other


### . . . Provl.Ced, however, where a 

### olaaaaotlonlo brought by any 

### taxpayer all other taxpayers belongiog to the olass sod repreaeoted'in suoh 

### alas8 aotion who have 

### properlg 

### prOt8Sted a8 herein provided shall not be required to file separate suits 

### but shall 

## beentitled .toa& 

### gOV8raed**by** the deoision rendered in suoh olass aotion. . . .*
In opinion Xo. 

## O-4819 this departnent ruled: Wonsequently, it is our opinion that 

## rerund ror taxes paid under iJroteatnay be aooompliahed only by oomplianoe with the provisions of Artlole 7057b, sod that euoh refuods zmy ae -madeonly **after** judg.oe.ot favorable to the taxpayer is roaohed in a **suit** filed within ninety 

### days fron:ths date of myzrt *in any oourt of oonpetant juriadiotion ln Travis Comty, Texas, ,aod'honeother.'"
As stated is yam request, the oorporration involved did not obtain judgmmt ravorable to Its oause but rather volmterily dIsmissed its aotlon. ?crther?;lore, **suit** 'iyas

not filed within the presoribod tis;ein a **court** of ooogetent jurlsdiotion 

### 1~ Travis County, 'I"9mS.

### lion. Sidcey Latham, gaze 

### 3

11 opinionI:o.

C-5876 thisdepartusntruled that it 1s necessaryfor me olaiei~ the 

### benefitof the 

### *olass aotlon'povided ln .3wtim 2 of ?rtlcle70573 to be spclflcallgnazxd 9s 

### olsi~1~1~~ or intervening in such suit in.order to 

### recover franotilsetaxes gald under protest. ‘ e gresu3e 

## ima reading y3ur reqiest that the oorgor: tlon under onnslderation uas not specifioslly namd as a plaintiff or lntervenor in 

### the classaotlon referred to in your letter, and as a cotwequenae 

### thereof,could not olali~ the beAmfit of thls 01~s aotlon. 3ased upon the foregoing, Lt 1s the opknlon of this 

### deparMent that tke Z’eoretary of 

### Stat. doessnothave theauthority to voluntarilyrefund tc theoorporationInvolvedthe amountor rranohlse tax paid under protest.

sy &/&maLLRobert 0. Kooh Assistant i

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