[DOWNLOAD] "Panhandle Eastern Pipe Line Co. v. Fadely" by Supreme Court of Kansas ~ Book PDF Kindle ePub Free

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eBook details

• Title: Panhandle Eastern Pipe Line Co. v. Fadely
• Author : Supreme Court of Kansas
• Release Date : January 03, 1962
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 63 KB

Description

The opinion of the court was delivered by The appeals in these mandamus actions were consolidated in this
court after the parties stipulated on January 8, 1962, that the
decision in No. 42,445 would govern and constitute the decision
in No. 42,446 and our consideration herein will, therefore, be
confined to the appeal by Panhandle Eastern Pipe Line Company. Pertinent facts stipulated by the parties are that the action
was for recovery of $36,485.24 in taxes paid by plaintiff, the
appellee here, pursuant to the oil and gas severance tax act
subsequently declared unconstitutional by this court. Plaintiff
produced natural gas from extensive leasehold acreage located in
Texas, Oklahoma, and Kansas and in addition purchased natural gas
produced (by others) in those states. This gas was transported
and sold in interstate commerce in Texas, Kansas, Missouri,
Illinois, Indiana, Ohio, and Michigan. Oil was also produced by
plaintiff from such leasehold acreage in Kansas and during the
existence of the oil and gas severance tax act oil was sold to
the Century Refining Company of Garden City, Kansas. On the
acreage leased by plaintiff seven-eighths of the gas produced was
the property of plaintiff and, under the terms of the act (G.S.
1957 Supp., 79-4201 to 79-4215, incl.) plaintiff was obligated to
pay a severance tax rate of 1% on seven-eighths of the value of
the gas produced. Due to the penalties and interest provided by
the act (79-4210) plaintiff, under written protest, had paid or
caused to be paid the total sum of $36,485.24 and therefore
sought to recover a refund of that amount by mandamus action.
Plaintiff had awaited the testing and determining of the
constitutionality of the act by this court in preference to
availing itself of judicial proceedings or administrative relief
through the board of tax appeals in order to avoid a multiplicity
of suits.

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