FRANTZ, Justice.
This case involves the constitutional validity of Chapter 131, Colo.Sess.Laws 1953 (C.R.S. '53, 138-1-7), popularly called the "severance tax," imposing a graduated tax on gross income "derived from the production or extraction of crude oil, natural gas, or both crude oil and natural gas from petroleum deposits located within this state * * *." Adjudicated invalidation was sought in the trial court without success. There, as here, the Act was challenged...
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