MOISE, Justice.
The issues being identical, these two cases were consolidated for the purposes of trial. The State of Louisiana, through its Collector of Revenue, Rufus W. Fontenot, imposed severance gas gathering taxes on fugitive gas captured by the plaintiff-lessees, Murphy Corporation et al. and Natural Gas and Oil Corporation et al., from a part of the lands of Barksdale Air Force Base. Plaintiffs paid these taxes, in the amounts of $2,371.29 and $1,191.04, respectively...
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