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BASS DEVELOPMENT CORP. v. MISSISSIPPI STATE TAX COM'N

No. 46924.

271 So.2d 432 (1973)

BASS DEVELOPMENT CORPORATION v. MISSISSIPPI STATE TAX COMMISSION.

Supreme Court of Mississippi.

January 2, 1973.

Attorney(s) appearing for the Case

Eubanks & Temple, P.A., Lumberton, for appellant.

Taylor Carlisle, James E. Williams, Jackson, for appellee.

SUGG, Justice.

Appellant was denied recovery of oil severance taxes in the amount of $8,506.55 which it had paid and was ordered to pay an additional assessment in the amount of $727.38 by decree of the Chancery Court of Lamar County, Mississippi. On appeal two assignments of error were made as follows:

I. The Court erroneously held that the twenty-five cent per barrel of oil payment to Bass Development Corporation by two Alabama refineries to get...

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