Heath v. Westark Poultry Processing Corp.

John A. Fogleman, Justice.

Westark Poultry Processing Corporation, an Arkansas corporation with its principal place of business in Fort Smith, paid an assessment of compensating tax made by the Arkansas Director of Finance and Administration. Having made the payment under protest after having exhausted all administrative remedies, it brought this suit for recovery of the payment under Ark. Stat. Ann. § 84-3120 (Repl. 1960). The Director appeals from a decree allowing recovery, asserting that the chancery court erred in holding that Westark was engaged in “manufacturing and/or processing” as…