Cook, Commissioner of Revenues v. Wilson

Ed. P. McFaddin, Justice.

This is the same case as Cook, Commissioner of Revenues, v. Wilson, et al., 208 Ark. 459, 187 S. W. 2d 7.

In the former opinion we allowed the state a partial recovery, but we held:

“That the appellees are not liable to the State for ■severance tax on timber severed by them from lands held by the United States as original owner (U.S.C.A. Title 16, § 471); and to that extent the decree of the chancery court is affirmed.”

The Supreme Court of the United States granted cer-tiorari, and held that the appellees were not entitled to immunity from severance tax merely because…