Arkansas Natural Gas Co. v. McFarland

• Decision Date: 30 April 1923
• Docket Number: 25893
• Citation: 154 La. 266,97 So. 438
• Court: Louisiana Supreme Court
• Parties: ARKANSAS NATURAL GAS CO. v. McFARLAND, Supervisor of Public Accounts

97 So. 438

154 La. 266

ARKANSAS NATURAL GAS CO. v. McFARLAND, Supervisor of Public Accounts

No. 25893

Supreme Court of Louisiana

April 30, 1923

Rehearing Denied June 4, 1923

Appeal from Twenty-Second Judicial District Court, Parish of East Baton Rouge; H. F. Brunot, Judge.

Suit by Arkansas Natural Gas Company against W. N. McFarland, Supervisor of Public Accounts. Judgment for defendant, and plaintiff appeals.

Affirmed.

W. M. Phillips, of Shreveport, and C. C. Bird, Jr., of Baton Rouge, for appellant.

A. V. Coco, Atty. Gen., Thigpen, Herold & Lee, of Shreveport, and Harry P. Sneed, of New Orleans, for appellee.

OPINION

O'NIELL, C. J.

The facts and issues in this case are the same as in the case of Gulf Refining Co. v. W. N. McFarland, Supervisor (No. 25892) 154 La. 251, 97 So. 433, ^[1] except that the plaintiff in this case did not, as did the plaintiff in the other case, pay a severance tax of 2 per cent. for the first quarter of the year.

For the reasons given in the opinion handed down to-day in the case referred to,

The judgment appealed from is affirmed, at appellant's cost.

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Notes:

^[1]Ante, p. 251.

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