Cook, Comm'r of Revenues v. Walters Dry Goods

McHaney, Justice.

The sole question for decision in this case is the constitutionality of § 2 of Act 135 of 1947, entitled “An Act to Increase Exemptions Allowed Under Income Tax Laws of Arkansas; to Amend Certain Other Provisions of the Income Tax Law of 1929; to Provide Additional Revenues for Public Services; to Declare an Emergency and for Other Purposes.”

Section 2 of said act amends subsection (c) of § 13 of Art. Ill of Act 118 of 1929, commonly referred to as the Income Tax Act of 1929, by adding a proviso “that the deductions herein allowed for taxes on income paid or accrued within the…