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EAGERTON v. EXCHANGE OIL AND GAS CORP.

79-823.

404 So.2d 1 (1981)

Ralph P. EAGERTON, Jr., as Commissioner of Revenue of the State of Alabama v. EXCHANGE OIL AND GAS CORPORATION, et al.

Supreme Court of Alabama.

Rehearing Denied September 4, 1981.

Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen., Herbert I. Burson, Jr., Counsel, Dept. of Revenue, and Asst. Atty. Gen., and John J. Breckenridge and Charles E. Crumbley, Asst. Counsels, Dept. of Revenue, and Asst. Attys. Gen., for appellant.

Rae M. Crowe and Michael B. Hamar of Armbrecht, Jackson, DeMouy, Crowe, Holmes & Reeves, Mobile, and Euel A. Screws, Jr., of Hobbs, Copeland, Franco & Screws, Montgomery, for appellees Exchange Oil and Gas Corp., Getty Oil Co., Placid Oil Co., Union Oil Co. of California, Terra Resources, Inc. and Petroleum Corp. of Texas.

C. B. Arendall, Jr., and Louis E. Braswell of Hand, Arendall, Bedsole, Greaves & Johnston, Mobile, for appellees Exxon Corp., Gulf Oil Corp. and The Louisiana Land and Exploration Co.

James R. Seale of Capell, Howard, Knabe & Cobbs, Montgomery, for appellees Anderman Operating Co., Midroc Operating Co., Pruet Production Co. and Warrior Drilling and Engineering Co., Inc.

BEATTY, Justice.

Fourteen oil and gas producers filed similar suits challenging the constitutionality of Act No. 79-434, approved by the Alabama Legislature in its 1979 Regular Session, and seeking refunds of oil and gas severance taxes paid pursuant to the Act. The trial court held the Act to be unconstitutional. Ralph P. Eagerton, Jr., as Commissioner of Revenue, appealed. We reverse and remand.

Before the legislature enacted Act No. 79-434, the statute...

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