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state
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burton
burton
civ
app
crews
houston
county
dept
pensions
security
civ
app
cert
denied
appellants
also
burdened
labored
argument
denied
due
process
alabama
refusal
consider
legislative
history
amendments
state
severance
tax
history
according
appellants
shows
amendments
intended
apply
certain
wells
located
one
county
state
apply
statewide
suffice
say
weight
given
legislative
history
alabama
statute
matter
alabama
law
determined
alabama
see
nowhere
section
ngpa
stated
oil
companies
entitled
increases
state
severance
taxes
rather
act
merely
provides
lawful
ceiling
first
sale
wellhead
may
raised
severance
tax
imposed
two
acts
aimed
entirely
different
purposes
words
although
perfectly
permissible
oil
gas
companies
raise
price
first
sale
natural
gas
subject
limitations
natural
gas
policy
act
act
requires
increase
severance
tax
mandated
act
borne
producer
severer
oil
gas
commissioner
believes
seller
may
include
lawful
maximum
price
amount
equal
alabama
severance
taxes
borne
seller
resulting
production
natural
gas
commissioner
believes
intent
alabama
legislature
adopting
prohibition
want
perceived
levying
additional
tax
consumer
therefore
prohibited
anyone
passing
along
increase
levied
act
tax
brief
appellee
eagerton
emphasis
original
although
federal
energy
regulatory
commission
ferc
amicus
brief
point
statement
conference
report
ceiling
prices
act
exclusive
state
severance
taxes
borne
seller
conf
see
statement
supports
position
prohibition
conflict
parties
stipulated
substantial
portion
gas
extracted
appellants
sold
interstate
commerce
app
pp
trial
concluded
prohibition
conflict
ngpa
determine
much
taxes
issue
case
levied
gas
sold
intrastate
interstate
commerce
remand
alabama
inquires
question
severability
see
infra
holds
alabama
legislature
intended
impose
tax
increase
severance
gas
increase
passed
consumers
gas
sold
determination
may
made
note
cases
involve
attempt
state
prohibit
gas
producers
passing
cost
factor
production
labor
machinery
prohibition
might
raise
additional
considerations
present
inducement
create
producers
shift
away
factor
production
prohibition
applied
contract
clause
provides
state
shall
pass
law
impairing
obligation
contracts
art
cl
contracts
appellants
entered
appear
entitle
reimbursement
royalty
owners
share
severance
tax
paid
appellants
proportion
royalty
owners
interest
oil
gas
regardless
whether
state
law
imposes
tax
producer
royalty
owner
appellants
cite
following
contractual
provisions
typical
agreements
contend
impaired
exemption
lessor
shall
bear
pay
shall
deducted
royalties
due
hereunder
lessor
proportionate
royalty
share
applicable
severance
production
taxes
levied
imposed
upon
production
leased
premises
app
pp
lessor
lessee
shall
bear
proportion
respective
participation
production
hereunder
taxes
levied
minerals
covered
hereby
part
thereof
severance
production
thereof
increases
taxes
lease
premises
part
thereof
even
contractual
provisions
interpreted
entitle
appellants
reimbursement
portion
severance
tax
state
law
imposes
royalty
owners
appellants
still
objection
contract
clause
event
increase
severance
tax
absorbed
appellants
state
nullified
contractual
obligation
simply
provisions
interpreted
impose
obligation
royalty
owners
reimburse
appellants
tax
increase
since
appellants
shown
exemption
affects
anything
legal
incidence
tax
increase
contention
exemption
gas
act
ngpa
plainly
without
merit
example
appellant
union
oil
party
contract
concerning
oil
purchaser
required
reimburse
percent
amount
severance
taxes
paid
seller
excess
rates
taxes
levied
april
ibid
point
aptly
stated
early
decision
holding
statute
prohibiting
issuance
notes
unincorporated
banking
associations
violate
contract
clause
preventing
performance
existing
contracts
entered
members
associations
said
members
formed
contract
dissolved
stoppage
business
violation
contracts
prohibited
constitution
consider
construction
lead
let
us
suppose
one
law
gaming
public
masquerades
companies
formed
purpose
carrying
practices
suppose
legislature
state
seriously
convinced
pernicious
effect
institutions
venture
interdict
seriously
contended
constitution
violated
myers
irwin
serg
rawle
see
generally
home
bldg
loan
assn
blaisdell
sutherland
dissenting
dillingham
mclaughlin
operation
reasonable
laws
protection
public
headed
making
contracts
reaching
future
holmes
manigault
springs
parties
entering
contracts
may
estop
legislature
enacting
laws
intended
public
good
ogden
saunders
wheat
laws
passed
rendering
unlawful
even
incidentally
lawful
time
contract
government
puts
end
contract
yet
one
ever
imagined
thereby
violates
obligation
contract
hale
contract
clause
ii
harv
rev
statutes
review
trust
also
implicated
special
concerns
associated
state
impairment
contractual
obligations
see
energy
reserves
group
kansas
power
light
conclusion
buttressed
fact
appellants
operate
industries
subject
heavy
regulation
see
energy
reserves
group
kansas
power
light
supra
price
regulation
existed
foreseeable
type
law
alter
contract
obligations
veix
sixth
ward
bldg
loan
purchased
enterprise
already
regulated
particular
objects
purchased
subject
legislation
upon
topic
respect
gas
see
supra
energy
reserves
group
kansas
power
light
supra
time
prohibition
effect
federal
government
controlled
prices
crude
oil
epaa
et
seq
ed
supp
regulations
promulgated
epaa
established
maximum
prices
categories
crude
oil
cfr
part
subpart
producers
crude
petroleum
et
seq
appellants
reliance
barwise
sheppard
misplaced
barwise
owners
royalty
interests
challenged
texas
statute
imposed
new
tax
oil
production
borne
ratably
interested
parties
including
royalty
interests
statute
authorized
producers
pay
tax
withhold
royalty
owners
proportionate
share
tax
royalty
owners
barwise
parties
contracts
entitled
specified
shares
oil
produced
lessee
required
lessee
deliver
oil
free
cost
contended
statute
authorizing
lessee
deduct
portion
tax
payments
due
impermissibly
impaired
lessee
obligation
deliver
oil
free
cost
concluded
statute
run
afoul
contract
clause
lease
made
subordination
power
state
tax
production
oil
apportion
tax
lessors
lessee
plainly
stipulation
lease
avail
power
state
impose
tax
prescribe
shall
duty
state
pay
fix
time
mode
payment
true
even
though
assumed
admissible
lessors
lessee
stipulate
shall
ultimately
bear
tax
barwise
relevant
cases
insofar
confirms
alabama
power
decide
part
legal
incidence
increase
severance
tax
fall
owners
royalty
interests
see
part
supra