Pledger v. Easco Hand Tools, Inc.

I fail to see the basis for the majority’s decision. The opinion states the standard rules regarding tax exemptions which require strict construction of the exemption and proof of the exemption beyond a reasonable doubt. Yet the majority seems to entirely ignore not only those rules but also the plain language of the statute and simply finds the die manufacturing equipment to be but one step in the manufacture of the hand tools. The statute and facts here, however, clearly do not allow this conclusion.

I would first note that Ragland v. Deltic Farm & Timber Co., 288 Ark. 604, 708 S.W.2d 90…