McCarroll, Commr. of Revs. v. Gregory-Robinson-Speas

Appellant brings this appeal from a decree of the Pulaski chancery court overruling its demurrer to appellee’s complaint and amendment thereto on March 9,1939.

Appellee in its complaint, alleges as follows: “That it is a corporation, duly organized and existing under the laws of the state of Arkansas, having its principal place of business in the city of Rogers, in the state of Arkansas; that the defendant, Earl R. Wiseman, is a duly appointed, qualified and acting Commissioner of Revenues for the state of Arkansas, and in such capacity, it is his duty to administer the income tax act of 1929,…