Altus Cooperative Winery v. Morley

The only question in this case is whether an agricultural cooperative association, organized under Ark. Stats. 1947, Title 77, Ch. 10, is entitled to manufacture wine- from grapes grown by its members, and sell the wine at wholesale, without paying the privilege taxes imposed by the State upon other wineries. To test this question the appellee, as Commissioner of Revenues, brought this suit to collect the taxes in question from the appellant. The winery defended the ease upon the ground that as an agricultural cooperative it is exempt from all taxes except ad valorem property taxes and its…