Legal Opinion

Caldarera v. McCarroll, Commr. of Rev.

Supreme Court of Arkansas

Decided June 12, 1939No. 4-5599PublishedCited by 18 opinions

1Opinion of the Court

Appellants are wholesale dealers of intoxicating beer and as such have brought this suit in the chancery court of Pulaski county to enjoin Z. M. McCarroll, Commissioner of Revenues of the State of Arkansas, from enforcing 1 of Act 310 of the Acts of 1939 on the ground that it increases the excise or privilege tax imposed on wholesalers of intoxicating beer under Act 7 of the Acts of 1933, 108 of the Acts of 1935, and 236 of the Acts of 1937, and is in violation of 2 of Amendment No. 19 to the Constitution of the State of Arkansas, which Constitutional provision is as follows:

"None of the…

Also in this document: Concurrence.

2Cases cited2 opinions

  1. Arkansas Valley Trust Co. v. YoungSupreme Court of Arkansas · 1917
  2. Cunningham v. KeeshanSupreme Court of Arkansas · 1913

3Cited by18 opinions

  1. McCarroll, Commissioner of Revenues v. FarrarSupreme Court of Arkansas · 1939
  2. Reed v. BlevinsSupreme Court of Arkansas · 1953
  3. Miller v. LeathersSupreme Court of Arkansas · 1992
  4. Terry Dairy Products Co. v. Beard, City CollectorSupreme Court of Arkansas · 1949
  5. McCarroll, Commissioner of Revenues v. FarrarSupreme Court of Arkansas · 1939

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