Love Petroleum Co. v. Stone

This suit was filed by the appellant in the circuit court of Hinds County against the appellee to recover taxes paid by it under protest, and which tax was claimed by the State Tax Commission to be due under the provisions of Chapter 89, Laws of 1938, Extra Session, approved August 20, 1938, amending Chapter 119, Laws of 1934, as amended by section 2 of Chapter 158, Laws of 1936.

The tax thus imposed is commonly called a sales tax, and applies to natural gas produced for sale in this state. Prior to the enactment of the said Chapter 891, Laws of 1938, supra, the tax was at the rate of 2%%, and…