opinion that Were gasoline or ocher proGuots are axtra0taa nap gea by I pjeeoline plant or athsr ?aobanloal ~~thoda (a8 &~rtiryirhod frm rsoo*ary "by werm of a aeparatar or by other nont;raehen.iaal. sletbodan) and ths rseidur &sa l.a not aolb but 16 uemd Sor llrtlsg oil, whether cm the sn!m lease when, or on any other lease, the Talue, if eny, 0r suoh ~ueed ~sft?ae &a# 80 us& ehsll not be taken fnto aooour.t in 00mput- ing or datemining tha msrkct wu.a.0r thcr gss *es pr~dudleb*.

?Zhare unprocessed gas (%. e*, 66s from. which geso- tine and other ayd~odarbms have sot been extreoted by l geaollne plent ,or othor neohania*l. prooess) is used ror.llft- iq.011, whethar on the 6sm leaqe whbrs produosd or on any 0th~~ lbea~, the pro4uOCiOn thQr?tSi will be taxed on the Bahia or tto velue ae prcduoe8, t!et4@.~A by the applloobl6i rule .~for. srrlvirii; ut fto Caxeble veins.

??hsr% gas is U8Cd for lifting Oil on the Batw leee6i whars praduoe0, It La our understantting that under the tarem o? the usual 01x -+ gas leeeo no mycrlty rould ba pqmblr on suoh gas. ‘Ho pmbletiuaul4 thenfarti arias nith retemma@ to the tez on the roplty gas in fmih instsnoe diffkmnt from that opplyis~~ to tJio'~Wmaee'ia ahnre of tho gar.

Ii under the ten60 oi the letuse,, or my other 4oa- truot ktvcren the lrsr4a tad lessor, a roplty 18 papable ~foor get6 us06 0ri the leeaed preml8618, 6 tax will be pa@iila by the lessor ou the bsmia 0r wimt he reaeivea tbareror, whether used ror liftin@ Oil ar r0r ray OthQT purpose, bQ- oauso in auoh aese the les~~or*s ~a# would W 8Old within the tastang or the 0xoeytfon to tha M00na exempts m3 OUT en6WQI to qwetfon 1 in Opialon No. o-3$16.

Youm very truly