Holmes v. Cheney

Paul Ward, Associate Justice.

This litigation was initiated by a taxpayer to test the constitutionality of Act 38 of the First Extraordinary Session of the 1961 Legislature. Said Act provides for the erection of a Revenue Department Building for the State. The trial court held the Act constitutional, and this appeal by the taxpayer follows.

Substance of the Act. The portions of the Act material to this litigation are as follows: Sections 2, 3, 4 and 5 create the “Arkansas Revenue Department Building Commission” (referred to as the “Commission”), composed of the Commissioner of Revenues, the…