PHILLIPS PETROLEUM COMPANY v. HEATH

No. 73-66.

497 S.W.2d 30 (1973)

PHILLIPS PETROLEUM COMPANY, Appellant, v. Richard R. HEATH, Director, Department of Finance and Administration, Appellee.

Supreme Court of Arkansas.

July 9, 1973.


Attorney(s) appearing for the Case

William S. Mitchell, Little Rock, Lloyd G. Minter, Kenneth Heady and Charles E. Daniels, Bartlesville, Okl., for appellant.

Walter Skelton, Karl D. Glass and J. R. Nash, Little Rock, for appellee.


FOGLEMAN, Justice.

This appeal involves the construction of the severance tax act. See Ark.Stat.Ann. § 84-2101 et seq. (Repl.1960). The chancery court held that the tax levied by that act applied to oil produced by appellant and consumed by it in a recovery procedure by which it injected steam into the producing sands in its unit for the purpose of raising both temperature and pressure, thereby substantially increasing...

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