CALIFORNIA COMPANY v. STATE

No. 18652.

348 P.2d 382 (1959)

CALIFORNIA COMPANY, a corporation, Plaintiff in Error, v. STATE of Colorado; Robert A. Theobald, as Director of Revenue of the State of Colorado; Homer F. Bedford, as Treasurer of the State of Colorado, Defendants in Error.

Supreme Court of Colorado, En Banc.

December 21, 1959.


Attorney(s) appearing for the Case

L. M. Lamar, New Orleans, La., V. P. Cline, Akolt, Turnquist, Shepherd & Dick, Denver, for plaintiff in error.

Duke W. Dunbar, Atty. Gen., Frank E. Hickey, Deputy Atty. Gen., Fred M. Winner, Max D. Melville, Sp. Assts. to Atty. Gen., for defendants in error.


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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