Case Name: ARKANSAS NATURAL GAS CO. v. McFARLAND, Supervisor of Public Accounts
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1923-04-30
Citations: 154 La. 266
Docket Number: No. 25893
Parties: ARKANSAS NATURAL GAS CO. v. McFARLAND, Supervisor of Public Accounts.
Judges: 
Reporter: Louisiana Reports
Volume: 154
Pages: 265–265

Head Matter:
(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.

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) 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.