Mississippi River Fuel Corp. v. Smith

Action under our declaratory judgment act (Sec. 1126 et seq., R.S. 1939, 1 Ann. Stat. (1929), Sec. 1097a et seq., p. 1388 et seq.) to determine whether certain natural gas sales by plaintiff, Mississippi River Fuel Corporation, are subject to our sales tax law (Sec. 11407 et seq., R.S. 1939, 12 Ann. Stat., Sec. 10164b et seq., p. 8118 et seq.). Resistance to the tax is on the ground that the gas sold is transported interstate by pipe line, and that under the facts, the sales involved are not subject to a sales tax. Also, it is contended that Sec. 11409, R.S. 1939, exempts the gas sales from…