Wiseman v. Dyess

This suit was instituted hy the Administrator of Federal Emergency Relief in this State to enjoin the State Commissioner of Revenues from collecting a license tax on automobiles, and a tax on gasoline consumed in operating therein, which are used in this State and purchased out of funds made available to the State of Arkansas under the Federal Emergency Relief Act passed by the Congress on March 12, 1933.

The cause was tried under the following agreed statement of facts: “Under the provisions of the Federal Relief Act of the Congress of the United States approved May 12, 1933, the President of…