Arkansas-Louisiana Gas v. Hardin, Comm. of Rev.

I think the.case at bar is ruled by the case of Terminal Oil Co. v. McCarrol, 201 Ark. 830, 147 S. W. 2d 352, rather than by the case of

McCarrol v. Hollis & Co., 201 Ark. 931, 148 S. W. 2d 167. It appears to me that the effect of the majority opinion in the case at bar is to overrule the Terminal Oil Company case; and to this I am opposed.

Furthermore, the majority is holding:(1) that the Back Tax statute applies, but(2) that nevertheless the state shall recover the money in escrow.

These two propositions seem to me entirely inconsistent. If the state loses the money under No. 1 above, then it…