National Biscuit Company v. State of Texas.

Summary

The Texas Supreme Court reversed the trial court and Court of Civil Appeals, awarding National Biscuit Company recovery of unconstitutional permit fees and franchise taxes paid from 1908 to 1917, denying recovery for the 1907 franchise tax, and holding that the legislative appropriation to pay the judgment was unconstitutional. The Court also rejected the appellate court's laches doctrine and upheld the authority of the 1937 joint resolution to permit the suit.