Hollis Company v. McCarroll, Commissioner

Questions for decision are: (1) Was the method by which the General Assembly of 1939 undertook to continue in force the Arkansas Retail Sales Tax Law violative of § 23, art. 5, of the constitution? (2) Did appellant purchase the merchandise for sale at retail ánd become liable under § 9 of act 154 of 1937 through failure to collect the tax required to be paid by the consumer ?

Appellant is an Arkansas corporation dealing in mill supplies, selling at wholesale and retail. When the commissioner of revenues presented a tax bill of $2,865.73 in addition to amounts declared and paid by appellant,…