Natural Gas Pipeline Co. of America v. State Commission of Revenue & Taxation

The opinion of the court was delivered by

Parker, J.

This action was instituted under the declaratory judgment law to obtain judicial interpretation of certain provisions of the Kansas compensating tax act. It was submitted in the court below upon the pleadings and stipulations of fact. The plaintiff appeals from a judgment construing the involved provisions of the act in accord with the construction placed thereon by the defendants.

Plaintiff, a Delaware corporation, owns and operates an interstate pipe-line system and is engaged in the business of transport*459ing natural gas from a point in the…