EX PARTE: IN THE MATTER OF MODERN WORKMEN OF THE WORLD, ET AL., PETITIONERS

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• Ohio Oil Co. v. Conway, 281 U.S. 146 (U.S. 1930)
  …ural gas, held that it was not a property tax but was an excise tax upon the privilege of severing, although it was measured by the value of the property severed. This decision was affirmed here. Gulf Refining Company v. McFarland, 154 La. Ann. 251; 264 U. S. 573. In 1928, the legislature of Louisiana enacted the statute now in question which amended the prior act so as to tax various natural resources on the basis of the quantity severed. Under this amendment taxes on oil were classified according to gravi…