SAMUEL, Judge.
Begnaud No. 1 Well was drilled and completed by a group of lessees on land held by them in the Cankton Field in St. Landry Parish. On July 1, 1955, these lessees and the respondent herein entered into a contract under which the former agreed to sell and deliver to respondent for resale in interstate commerce, and the respondent agreed to purchase, all gas produced from lessees' estates in the Cankton Field. Under
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