Republic Steel Corporation v. McCastlain

Paul'Ward, Justice.

This appeal tests the right of the Arkansas State Revenue Commissioner (appellee herein) to collect a certain compensation tax (or use tax) from the Republic Steel Corporation (appellant herein).

Litigation over the tax arose in the manner presently mentioned. In 1961 appellant, in performing a contract, installed reinforcing steel bars at certain missile-launching sites in this State. The bars were manufactured by appellant at its plant in Chicago out of raw materials taken from its stockpiles at the plant, and then shipped here for use. Appellant paid to appellee the sum…