Scurlock v. Hardscrabble Country Club

Ed. F. McFaddin, Justice.

The issue which the appellee seeks to have decided is one relating to the Gross Receipts Tax (see § 84-1903 et seq., Ark. Stats.); but we do not reach the posed question because appellee has brought this suit in the wrong County.

The appellee, Hardscrabble Country Club, is a “mutual benefit” corporation organized under § 64-1301 et seq., Ark. Stats., and operates a country club near Fort Smith. Appellee has been collecting monthly dues from several classes of its members and using the collections to defray expenses of some of the country club activities. The appellant…