Scurlock v. City of Springdale

The question presented on this appeal is: Does the Arkansas Compensation Tax Act, Act 487 of 1949, which imposes a two (2%) per cent tax [commonly called “Use Tax”] on merchandise bought from without and used within the State of Arkansas, apply to such purchases made by a municipal corporation?

The City of Springdale, a city of the first class, during the years 1950, 1951 and 1952 purchased from without the State certain articles such as concrete pipe, fire hose and equipment, janitor supplies, etc., amounting to $35,246.57. The Revenue Department of the State of Arkansas required the City of…