Wiseman v. Madison Cadillac Company

The appellee brought-this suit in the Pulaski Chancery Court, alleging that the. General Assembly of the State of Arkansas for 1935 enacted a law known as the Arkansas Emergency Retail Sales Tax Law (act 233 of the Acts of 1935); that the act contained certain exemptions, among others, there was exempt from the provisions of the act, in any case where there is already a privilege tax or a license tax imposed, equal to the amount of such already imposed privilege tax or license. The section relied on is § 15, and is as follows:

“ Section 15. Exemptions. There are hereby specifically exempted…