Case ID: la_154/html/0265-01.html
Source: Caselaw Access Project
Author: {"author": "O’NIELL, C. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

(97 South. 438)
    No. 25893.
    ARKANSAS NATURAL GAS CO. v. McFARLAND, Supervisor of Public Accounts.
    (April 30, 1923.
    Rehearing Denied .Time 4, 1923.)
    Appeal from Twenty-Second Judicial District Court, Parish of East Baton Rouge; H. P. 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. Y. Coco, Átty. Gen., Thigpen, Herold & Lee, of Shreveport, and Harry P. Sneed, of New Orleans, -for appellee.
   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) 97 South. 433, 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. 
      
       Ante, p. 251.