Gulf Refining Co. v. McFarland

This suit is an attack upon the constitutionality of Act 140 of 1922, levying a tax of 3 per cent, on the gross market value of the production of all mineral oil and natural gas produced in the state. The production of mineral oil and natural gas from lands either owned or held under-lease by the plaintiff here is an important part of the company’s business. The company is therefore liable for the tax if it is valid. The district court decided that it was valid, and plaintiff has appealed.

Appellant’s main complaint is that the tax exceeds the limit of 5% mills, fixed by section 3 of article…